本文關鍵詞： 社會責任 企業(yè)價值 上市公司　出處：《天津財經大學》2014年碩士論文　論文類型：學位論文

【摘要】：2014年2月23日,全球快餐連鎖巨頭“賽百味”被爆使用類似“瑜伽墊”成分的食品添加劑ADA制作面包等食品,這個消息令所有的消費者感到震驚和恐慌,如此大規(guī)模的企業(yè)都發(fā)生這樣的事情,那消費者如何看待生活中各種各樣的食品品牌呢?在中國,關于食品行業(yè)的負面新聞頻頻出現(xiàn),“問題奶粉”、“染色饅頭”、“轉基因”等負面新聞讓大眾對食品行業(yè)應履行的社會責任提出質疑和要求,而食品企業(yè)履行社會責任對企業(yè)價值會有怎樣的影響?兩者之間是否存在相關關系?文章試圖對此進行分析和探討。通過閱讀大量文獻和新聞資料,首先對國內食品行業(yè)現(xiàn)狀做出總結和論述,解釋了研究食品行業(yè)上市公司社會責任與企業(yè)價值的現(xiàn)實意義和理論意義,然后整理了社會責任的相關理論基礎,包括利益相關者理論、企業(yè)價值理論和信號傳遞論,其中主要以利益相關者理論為理論依托,信號傳遞理論為橋梁,將基于利益相關者理論的社會責任和企業(yè)價值聯(lián)系起來,將食品行業(yè)的社會責任分成七大指標,具體包括以資本保值增值率表示對股東的社會責任,以現(xiàn)金流量比率表示對債權人的社會責任,以職工貢獻率表示對職工的社會責任,以應付賬款周轉率表示對供應商的社會責任,以營業(yè)收入增長率作為對顧客的社會責任,以社會貢獻率表示對社會履行的社會責任。其次文章通過對食品企業(yè)社會責任履行現(xiàn)狀及其對企業(yè)價值的影響作出理論分析,引申出研究的假設,并以上述七個變量作為實證模型的解釋變量,托賓Q值表示的企業(yè)價值做為因變量,建立起兩者的實證模型。利用Spss 19.0軟件進行變量的描述性統(tǒng)計、相關性分析、共線性診斷和回歸分析等,對實證結果進行詳細的解釋,得出了食品行業(yè)上市公司社會責任履行與企業(yè)價值正相關的結論。最后文章從企業(yè)和國家政策的角度分別提出了規(guī)范食品行業(yè)上市公司社會責任信息披露的建議。
[Abstract]:In February 23rd 2014, the global fast food chain Subway was blown up to make bread and other foods with a food additive such as Yoga Mat, a food additive like Yoga Mat, a news that shocked and panicked all consumers. Such a thing happens in such a large enterprise, so how do consumers look at all kinds of food brands in their lives? In China, negative news about the food industry appears frequently. Negative news such as "problem milk powder", "dyed steamed bread" and "genetically modified" make the public question and demand the social responsibility of the food industry. And how does the food enterprise fulfill the social responsibility to the enterprise value influence? Is there a correlation between the two? Through reading a lot of literature and news materials, the article first summarizes and discusses the current situation of food industry in China. This paper explains the practical and theoretical significance of the research on social responsibility and corporate value of listed companies in food industry, and then collates the relevant theoretical basis of social responsibility, including stakeholder theory, enterprise value theory and signaling theory. Based on stakeholder theory and signal transmission theory, the social responsibility based on stakeholder theory is connected with enterprise value, and the social responsibility of food industry is divided into seven indexes. Specifically, the social responsibility to shareholders is expressed by the rate of capital preservation and appreciation, the social responsibility to creditors is expressed by the cash flow ratio, and the social responsibility to workers and staff is expressed by the contribution rate of workers and staff. The social responsibility to suppliers is expressed by the turnover rate of accounts payable, and the growth rate of operating income is taken as the social responsibility to customers, The social responsibility to the social performance is expressed by the social contribution rate. Secondly, through the theoretical analysis of the status quo of the food corporate social responsibility performance and its influence on the enterprise value, the thesis extends the hypothesis of the research. Taking the seven variables mentioned above as the explanatory variables of the empirical model and the firm value expressed by Tobin Q as dependent variables, the empirical models of the two variables are established. The descriptive statistics of variables are carried out by using Spss 19.0 software, and the correlation analysis is made. Co-linear diagnosis and regression analysis, etc., to explain the empirical results in detail. The conclusion is that the social responsibility performance of listed companies in food industry is positively related to corporate value. Finally, the paper puts forward some suggestions on standardizing the disclosure of social responsibility information of listed companies in food industry from the point of view of enterprises and national policies.
【學位授予單位】：天津財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F270;F406.7;F426.82

【參考文獻】

相關期刊論文 前10條

1 李華q，

本文編號：1497534