社會(huì)責(zé)任履行與企業(yè)價(jià)值的相關(guān)性研究——以xx上市公司為例

19000字

摘要 近年來，隨著我國經(jīng)濟(jì)的快速發(fā)展,社會(huì)中不和諧的因素愈加明顯,環(huán)境污染、食品安全等問題層出不窮,令人堪憂。在這種環(huán)境下,企業(yè)社會(huì)責(zé)任無疑會(huì)成為各個(gè)社會(huì)層面人士討論的焦點(diǎn),因此更加需要我們?nèi)ヌ接懞脱芯俊?br>制造行業(yè)是我國國民經(jīng)濟(jì)的中流砥柱,其在長期發(fā)展的過程中也帶來了一系列的社會(huì)問題,這使得民眾越來越關(guān)注制造業(yè)企業(yè)社會(huì)責(zé)任的履行情況。本文將通過對(duì)江蘇省制造業(yè)滬市上市公司社會(huì)責(zé)任信息披露內(nèi)容和數(shù)據(jù)進(jìn)行分析，研究企業(yè)履行社會(huì)責(zé)任的情況，并分析企業(yè)履行社會(huì)責(zé)任對(duì)企業(yè)價(jià)值的影響。本文將重點(diǎn)從利益相關(guān)者的角度出發(fā)，確定相應(yīng)的財(cái)務(wù)評(píng)價(jià)指標(biāo)，通過實(shí)證分析得出企業(yè)社會(huì)責(zé)任與企業(yè)價(jià)值呈正相關(guān)關(guān)系，即企業(yè)履行社會(huì)責(zé)任會(huì)提升企業(yè)價(jià)值。最后，在實(shí)證分析的基礎(chǔ)上，提出加強(qiáng)企業(yè)履行社會(huì)責(zé)任的對(duì)策。
關(guān)鍵詞：企業(yè)社會(huì)責(zé)任，企業(yè)價(jià)值，利益相關(guān)者


The Relevant Research on Corporate Social Responsibility and Enterprise Value----Take the Listed Manufacturing Industry Companies in Shanghai Stock Exchange in Jiangsu Province as an Example

Abstract: With the rapid development of economy, disharmony factors in our society have recently become more obvious, such as environmental pollution and food safety problems. Under this circumstance, corporate social responsibility (CSR) will undoubtedly become the focus discussed by people in the society, and we should carry out more discussion and research on it.

Manufacturing industry is the mainstay of our national economy, its long process of development has brought a series of social problems, which make people pay a growing number of attentions to its implement of CSR. This dissertation will study on the current situation of CSR and its influence on enterprise value through the analyze of the disclosed information and data from manufacturing industry in Jiangsu Province disclosed by the listed companies in Shanghai Stock Exchange. This dissertation will mainly focus on the point of stakeholders. Through the determinations of the financial eva luation index and the empirical analysis, the positive correlation relationship between the CSR and enterprise value can be seen clearly, which means the fulfillment CSR will increase the enterprise value. Finally, the countermeasures on how to strengthen the CSR will be made on the basis of empirical analysis.
Key words: Corporate social responsibility, Enterprise value, Stakeholders


目 錄
引 言……………………………………………………………………1
第一章 企業(yè)社會(huì)責(zé)任與企業(yè)價(jià)值概述………………………………1
1.1 企業(yè)社會(huì)責(zé)任概述…………………………………………………1
1.2 企業(yè)價(jià)值概述………………………………………………………2
第二章 企業(yè)社會(huì)責(zé)任對(duì)企業(yè)價(jià)值影響的分析………………………3
2.1 內(nèi)部社會(huì)責(zé)任的履行對(duì)企業(yè)價(jià)值的影響……………………………3
2.1.1 企業(yè)履行股東責(zé)任對(duì)企業(yè)價(jià)值的影響……………………………3
2.1.2 企業(yè)履行員工責(zé)任對(duì)企業(yè)價(jià)值的影響……………………………4
2.2 外部社會(huì)責(zé)任的履行對(duì)企業(yè)價(jià)值的影響……………………………4
2.2.1 企業(yè)履行債權(quán)人責(zé)任對(duì)企業(yè)價(jià)值的影響…………………………5
2.2.2 企業(yè)履行供應(yīng)商責(zé)任對(duì)企業(yè)價(jià)值的影響…………………………5
2.2.3 企業(yè)履行消費(fèi)者責(zé)任對(duì)企業(yè)價(jià)值的影響…………………………6
2.2.4 企業(yè)履行政府責(zé)任對(duì)企業(yè)價(jià)值的影響……………………………6
2.2.5 企業(yè)履行社區(qū)責(zé)任對(duì)企業(yè)價(jià)值的影響……………………………7
2.2.6 企業(yè)履行環(huán)境責(zé)任對(duì)企業(yè)價(jià)值的影響……………………………8
第三章 江蘇省制造業(yè)滬市上市公司社會(huì)責(zé)任對(duì)企業(yè)價(jià)值影響的實(shí)證分析………………………………………………………………………8
3.1 江蘇省制造業(yè)滬市上市公司概況及特點(diǎn)……………………………9
3.2 江蘇省制造業(yè)滬市上市公司社會(huì)責(zé)任對(duì)企業(yè)價(jià)值影響的實(shí)證分析…11
3.2.1 研究假設(shè)………………………………………………………11
3.2.2 構(gòu)建模型………………………………………………………13
3.2.3 樣本數(shù)據(jù)的描述統(tǒng)計(jì)…………………………………………14
3.2.4 多元回歸分析…………………………………………………15
3.2.5 結(jié)果分析………………………………………………………16
第四章 研究結(jié)論及建議………………………………………………17
4.1 研究結(jié)論…………………………………………………………17
4.2 研究對(duì)策建議……………………………………………………18
4.2.1 從企業(yè)角度加強(qiáng)企業(yè)履行社會(huì)責(zé)任的對(duì)策建議…………………18
4.2.2 從政府角度加強(qiáng)企業(yè)履行社會(huì)責(zé)任的對(duì)策建議…………………18
4.2.3 從社會(huì)角度加強(qiáng)企業(yè)履行社會(huì)責(zé)任的對(duì)策建議…………………19
4.3 局限性……………………………………………………………19
結(jié)束語……………………………………………………………………20
參考文獻(xiàn)…………………………………………………………………21
致謝……………………………………………………………………23
附錄……………………………………………………………………24