本文選題：企業(yè)社會(huì)責(zé)任　切入點(diǎn)：營(yíng)運(yùn)資金管理　出處：《哈爾濱工業(yè)大學(xué)》2017年碩士論文

【摘要】：隨著經(jīng)濟(jì)的發(fā)展,越來(lái)越多的企業(yè)開(kāi)始關(guān)注企業(yè)社會(huì)責(zé)任。相對(duì)而言,制造業(yè)的企業(yè)社會(huì)責(zé)任履行狀況較好。制造業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè),而營(yíng)運(yùn)資金是制造企業(yè)的“血液”,涉及到企業(yè)日常生產(chǎn)經(jīng)營(yíng)活動(dòng)的各個(gè)方面。企業(yè)的生產(chǎn)經(jīng)營(yíng)離不開(kāi)各利益相關(guān)者的支持和資源投入,企業(yè)營(yíng)運(yùn)資金的運(yùn)轉(zhuǎn)過(guò)程實(shí)質(zhì)上是企業(yè)內(nèi)資源共生演化的過(guò)程。企業(yè)應(yīng)當(dāng)對(duì)利益相關(guān)者的付出給予相應(yīng)的回報(bào),即履行企業(yè)社會(huì)責(zé)任,有利于贏得各方支持和更高聲譽(yù)。此外,行業(yè)競(jìng)爭(zhēng)作為一種重要的外部治理機(jī)制,可以有效地監(jiān)督和激勵(lì)企業(yè)管理者,也為企業(yè)經(jīng)營(yíng)提供獲得良好聲譽(yù)的機(jī)會(huì)。因此本文將從行業(yè)競(jìng)爭(zhēng)角度,研究企業(yè)社會(huì)責(zé)任對(duì)營(yíng)運(yùn)資金管理的影響。本文選取2011-2015年滬深兩市的制造企業(yè)為研究對(duì)象,運(yùn)用STATA軟件對(duì)假設(shè)進(jìn)行實(shí)證檢驗(yàn)。研究結(jié)論如下:(1)制造企業(yè)履行社會(huì)責(zé)任能夠顯著縮短其存貨周轉(zhuǎn)期、應(yīng)收賬款周轉(zhuǎn)期以及現(xiàn)金周轉(zhuǎn)期;(2)制造企業(yè)對(duì)不同利益相關(guān)者的社會(huì)責(zé)任履行水平越高,其庫(kù)存周轉(zhuǎn)期、應(yīng)收賬款周轉(zhuǎn)期以及現(xiàn)金周轉(zhuǎn)期越短;(3)制造企業(yè)履行社會(huì)責(zé)任對(duì)應(yīng)付賬款周轉(zhuǎn)期的影響不顯著;(4)相比于低競(jìng)爭(zhēng)行業(yè),處于高競(jìng)爭(zhēng)行業(yè)的企業(yè)履行社會(huì)責(zé)任對(duì)企業(yè)營(yíng)運(yùn)資金管理的影響更為明顯。本文豐富了企業(yè)社會(huì)責(zé)任與營(yíng)運(yùn)資金管理的研究視角,同時(shí)也為對(duì)制造企業(yè)制定營(yíng)運(yùn)資金管理策略和完善市場(chǎng)競(jìng)爭(zhēng)機(jī)制提供了參考建議,促使企業(yè)更自愿、更積極、更持續(xù)地去履行社會(huì)責(zé)任。
[Abstract]:With the development of economy, more and more enterprises begin to pay attention to CSR. Comparatively speaking, the performance of CSR in manufacturing industry is better. Manufacturing industry is the pillar industry of our national economy. Working capital is the "blood" of manufacturing enterprises, which involves all aspects of the daily production and management activities of enterprises. The production and operation of enterprises can not be separated from the support of various stakeholders and the input of resources. The operating process of enterprise working capital is essentially a process of resource symbiosis and evolution within an enterprise. The enterprise should give a corresponding return to the stakeholders' efforts, that is, to fulfill corporate social responsibility, which is conducive to winning the support of all parties and a higher reputation. As an important external governance mechanism, industry competition can effectively supervise and motivate enterprise managers, and also provide an opportunity for enterprises to gain good reputation. This paper studies the impact of corporate social responsibility on the management of working capital. STATA software is used to test the hypothesis. The conclusions are as follows: 1) the inventory turnover period of manufacturing enterprises can be significantly shortened by fulfilling their social responsibility. The higher the level of social responsibility of manufacturing enterprises to different stakeholders, the higher the inventory turnover period. The shorter the turnover period of accounts receivable and the shorter the cash turnover period, the less significant impact of manufacturing enterprises' social responsibility on the turnover period of accounts payable is compared with that of low-competition industries. The influence of corporate social responsibility on the management of working capital is more obvious. This paper enriches the research perspective of corporate social responsibility and working capital management. At the same time, it also provides reference suggestions for manufacturing enterprises to formulate working capital management strategy and perfect the market competition mechanism, and urges enterprises to fulfill their social responsibility more voluntarily, actively and continuously.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F270;F406.7;F425

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