本文選題：食品類上市公司　切入點：企業(yè)社會責任　出處：《湘潭大學》2014年碩士論文　論文類型：學位論文

【摘要】：當代社會，企業(yè)為了實現(xiàn)目標，一味的追求利潤，忽視了自身和社會的關(guān)系，犧牲自己與其他利益相關(guān)者的關(guān)系，這種短期的目標導向使得企業(yè)歧視員工，忽視員工安全，欺詐顧客，侵犯消費者利益，破壞環(huán)境，偷稅漏稅等事件屢有發(fā)生。這些事件的頻繁發(fā)生使得企業(yè)社會責任這個話題被推到風口浪尖上，越來越多的人開始重視各個企業(yè)承擔社會責任的情況，這也促使了企業(yè)社會責任意識的加強，督促企業(yè)履行其相應的社會責任。 那究竟何為企業(yè)社會責任？企業(yè)在承擔社會責任的過程中所付出成本和由此產(chǎn)生的經(jīng)濟效益是怎樣的？它是否違背了企業(yè)的發(fā)展目標，，又是否符合“成本效益原則”？這些問題目前都沒有得到合理的解決，產(chǎn)生這些問題的根源就是人們對于企業(yè)社會責任尚未形成統(tǒng)一的認知。與此同時，企業(yè)社會責任的內(nèi)容在不同產(chǎn)業(yè)領(lǐng)域和不同行業(yè)之間應該有不同的側(cè)重范圍，因此，在實際研究中不能將不同的行業(yè)進行簡單的橫向比較；而且，目前也不能運用簡單直觀的指標來衡量企業(yè)承擔社會責任之后產(chǎn)生的效益。 基于此背景，本文特意選取某一特定的行業(yè)——食品制造業(yè)進行研究。食品制造業(yè)一直以來都是與人們生活息息相關(guān)的重要行業(yè)，食品安全問題是人民群眾最關(guān)心、最直接、最現(xiàn)實的利益問題，食品制造業(yè)理應承擔更多的社會責任。本文正是處于這樣的考慮，在利益相關(guān)者理論下構(gòu)建了企業(yè)社會責任對財務績效關(guān)系模型，用以分析食品制造業(yè)上市公司對股東、債權(quán)人、員工、供應商、消費者和政府這六個利益相關(guān)者的社會責任對財務績效的影響，在此基礎(chǔ)上，采用stata11.0統(tǒng)計軟件對2008—2012年我國滬深兩市53家食品類上市公司的企業(yè)社會責任對財務績效的關(guān)系進行了實證研究。 從實證及檢驗結(jié)果可以得出以下結(jié)論：（1）食品制造業(yè)履行對股東的責任和對政府的責任對財務績效影響顯著正相關(guān)，并且存在滯后性；（2）食品制造業(yè)履行對供應商的責和對消費者的責任對財務績效的影響顯著正相關(guān)，滯后性不顯著；（3）食品制造業(yè)履行對債權(quán)人的責任和對員工的責任對財務績效影響不顯著；（4）食品制造業(yè)受規(guī)模效應的影響顯著，但是其是否為國有企業(yè)或國有控股企業(yè)對財務績效的影響并無關(guān)系。 通過相關(guān)理論和實證相結(jié)合的研究，希望對我國食品制造業(yè)的社會責任與財務績效的關(guān)系有全面的認識，完善食品制造業(yè)社會責任的評價體系，從而為食品制造業(yè)利益相關(guān)者做出正確的決策提供依據(jù)。
[Abstract]:In contemporary society, in order to achieve their goals, enterprises blindly pursue profits, ignore the relationship between themselves and society, and sacrifice their relationship with other stakeholders. This kind of short-term goal orientation makes enterprises discriminate against employees and neglect their safety. There are frequent incidents of cheating customers, infringing on consumer interests, damaging the environment, and evading taxes. The frequent occurrence of these incidents has pushed the topic of corporate social responsibility to the forefront of the storm. More and more people begin to pay more and more attention to the situation that each enterprise undertakes social responsibility, which also urges the enterprise to strengthen the consciousness of social responsibility and urge the enterprise to fulfill its corresponding social responsibility. What exactly is corporate social responsibility? What is the cost and economic benefit that the enterprise pays in the process of undertaking social responsibility? Is it contrary to the development objectives of the enterprise and is it in line with the "principle of cost-effectiveness"? These problems have not been solved reasonably at present. The root of these problems is that people have not yet formed a unified understanding of corporate social responsibility. At the same time, The content of CSR should have different scope of emphasis in different industry fields and different industries, therefore, it is not possible to compare different industries simply horizontally in practical research; moreover, At present, we can not use simple and intuitive indicators to measure the benefits of corporate social responsibility. Based on this background, this paper specially selected a specific industry-food manufacturing industry. Food manufacturing industry has always been an important industry closely related to people's lives, food safety issues are the most concerned about the people, the most direct, The most realistic interest problem, the food manufacturing industry should bear more social responsibility. This article is in this consideration, under the stakeholder theory, the model of the relationship between corporate social responsibility and financial performance is constructed. To analyze the impact of social responsibility on financial performance of listed food manufacturing companies to shareholders, creditors, employees, suppliers, consumers and the government. The relationship between corporate social responsibility (CSR) and financial performance of 53 food listed companies in Shanghai and Shenzhen stock markets from 2008 to 2012 was studied by stata11.0 software. From the empirical and test results, we can draw the following conclusions: (1) there is a significant positive correlation between the responsibility of the food manufacturing industry to the shareholders and the responsibility to the government to the financial performance. There is a significant positive correlation between the responsibility of the food manufacturing industry to the suppliers and the responsibility to the consumer on the financial performance. (4) Food manufacturing industry is significantly affected by scale effect. But whether it is a state-owned enterprise or a state-controlled enterprise has no effect on financial performance. Through the combination of relevant theory and empirical research, we hope to have a comprehensive understanding of the relationship between social responsibility and financial performance of food manufacturing industry in China, and improve the evaluation system of social responsibility in food manufacturing industry. So as to provide the basis for the right decision of the stakeholders in the food manufacturing industry.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.82;F270;F406.7

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