本文選題：企業(yè)社會責任 + 信息披露質(zhì)量��； 參考：《武漢理工大學》2014年碩士論文

【摘要】：在我國社會與經(jīng)濟快速發(fā)展和進步的同時，各種有關環(huán)境污染、食品安全、勞工關系等丑聞不斷被曝光。各種關于企業(yè)違法社會責任的新聞充斥在人們的生活中，社會責任的關注度越來越高，企業(yè)被要求承擔應盡的社會責任成為順應社會潮流的舉措。但是，我國市場經(jīng)濟起步和發(fā)展均落后于西方國家，人們的社會責任意識還未形成一定的規(guī)模，因此不管是在學術界還是實務界，社會責任方面的研究和經(jīng)驗仍然不足。而另一方面，我國也有部分企業(yè)在社會責任承擔方面已經(jīng)做到很成功了，并且樹立了良好的企業(yè)形象。正是類似事件讓社會大眾對社會責任的認識逐步得到提升。企業(yè)也不再只是一味重視利潤最大化，而是以利益相關者利益最大化為目標，越來越注重社會責任的承擔。因此，本文通過規(guī)范性研究和實證研究相結合的方法旨在探索我國企業(yè)社會責任信息披露質(zhì)量與企業(yè)價值的相互作用機制，豐富相關理論研究，并根據(jù)研究結論總結經(jīng)驗提出合適的建議，以期為我國企業(yè)提供實際指導從而促進我國企業(yè)和我國經(jīng)濟健康快速發(fā)展。 首先，本文在對國內(nèi)外相關文獻進行梳理和歸納的基礎上，明確社會責任、社會責任信息、社會責任信息披露的概念界定和度量方法，為實證部分研究設計打好基礎。接著，通過深入分析利益相關者理論、信號傳遞理論等對社會責任信息披露質(zhì)量與企業(yè)價值之間的作用機制進行原因分析和解釋。在理論分析的基礎上，提出本文的兩個基本假設：企業(yè)披露社會責任信息水平越高，質(zhì)量越好獲得的企業(yè)回報越多，即企業(yè)價值越高。經(jīng)營業(yè)績越好即價值越高的企業(yè)越傾向于披露質(zhì)量高的社會責任信息報告�；谖覈鴩椋瑸榱烁M一步對兩者關系進行研究，從所有權性質(zhì)和環(huán)境敏感性兩個方面進行細分，提出四個假設。此后，本研究選取我國深滬上市的公司2011-2013年的截面數(shù)據(jù)作為研究樣本通過描述性分析、相關性分析、回歸分析，得出本文的實證研究結果。最后，根據(jù)本文的實證研究結果，分別站在企業(yè)層面、政府層面、社會整體福利層面提出合適的建議，，并指出研究的局限性和不足之處以及未來研究展望。
[Abstract]:Along with the rapid development and progress of our society and economy, various scandals related to environmental pollution, food safety and labor relations have been exposed. All kinds of news about corporate illegal social responsibility are full of people's life, the social responsibility is paying more and more attention, the enterprises are required to undertake the social responsibility should become to conform to the social trend of the action. However, China's market economy starts and develops behind the western countries, people's social responsibility consciousness has not formed a certain scale, so whether in the academic or practical circles, the research and experience of social responsibility is still insufficient. On the other hand, some enterprises in our country have been very successful in social responsibility, and have established a good corporate image. It is similar events that gradually raise the public's awareness of social responsibility. Enterprises no longer only pay attention to profit maximization, but aim at the benefit maximization of stakeholders, and pay more and more attention to the undertaking of social responsibility. Therefore, this paper aims to explore the interaction mechanism between corporate social responsibility disclosure quality and corporate value through the methods of normative research and empirical research, so as to enrich the relevant theoretical research. According to the conclusion and experience of the research, the author puts forward some suitable suggestions in order to provide practical guidance for Chinese enterprises and promote the healthy and rapid development of our country's enterprises and economy. First of all, on the basis of combing and summing up the relevant literature at home and abroad, this paper defines and measures the concept of social responsibility and social responsibility information disclosure, and lays a good foundation for the empirical research and design. Then, through the in-depth analysis of stakeholder theory, signal transmission theory and other social responsibility information disclosure quality and corporate value mechanism analysis and explanation. On the basis of theoretical analysis, this paper puts forward two basic hypotheses: the higher the level of corporate disclosure of social responsibility information, the better the quality, the more the enterprise returns, that is, the higher the enterprise value. The better the business performance is, the higher the value is, the more companies tend to disclose high quality social responsibility information reports. Based on the situation of our country, in order to further study the relationship between the two, four hypotheses are put forward by subdividing the property of ownership and the sensitivity of environment. Since then, the cross-section data of the companies listed in Shenzhen and Shanghai from 2011 to 2013 are selected as the research samples. Through descriptive analysis, correlation analysis and regression analysis, the empirical results of this paper are obtained. Finally, according to the empirical research results of this paper, we put forward the appropriate suggestions at the enterprise level, the government level and the social welfare level, and point out the limitations and shortcomings of the research as well as the future research prospects.
【學位授予單位】：武漢理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F270;F832.51

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