發(fā)布時間：2018-05-30 15:05

  本文選題：煤炭企業(yè) + 社會責任��； 參考：《遼寧工程技術大學》2017年碩士論文

【摘要】：近年來,隨著我國經(jīng)濟對外開放程度的不斷提升,經(jīng)濟一體化進程的不斷加快,企業(yè)社會責任問題,尤其是企業(yè)社會責任與財務績效關系的問題一直備受人們專注。煤炭行業(yè)作為典型的高污染、高風險行業(yè),在生產(chǎn)經(jīng)營過程中存在著資源浪費、安全生產(chǎn)、環(huán)境污染和勞資關系等問題,這決定了煤炭企業(yè)要承擔比普通企業(yè)更多的社會責任。本文以較有代表性的煤炭上市企業(yè)為研究對象,研究煤炭企業(yè)履行社會責任對財務績效的影響,以期引導煤炭企業(yè)積極主動的承擔社會責任,促進經(jīng)濟、社會、環(huán)境的和諧發(fā)展。本文依托利益相關者理論和企業(yè)社會責任理論,重釋了企業(yè)社會責任的內(nèi)涵,構建了煤炭企業(yè)社會責任金字塔模型;剖析了煤炭企業(yè)履行社會責任對其財務績效產(chǎn)生的影響;借助描述性統(tǒng)計、相關性分析,多元回歸分析和面板數(shù)據(jù)回歸分析等方法,驗證了煤炭企業(yè)履行社會責任與財務績效的關系,結果發(fā)現(xiàn):煤炭企業(yè)如果積極履行對股東、債權人、供應商、消費者、員工和政府的社會責任,則能夠對其財務績效產(chǎn)生顯著的提升作用,這一結論與假設相符,而煤炭企業(yè)履行對社會大眾的社會責任對企業(yè)的財務績效產(chǎn)生不利影響,這一結論與假設不符,主要是其影響具有滯后性。
[Abstract]:In recent years, with the continuous improvement of the degree of economic opening to the outside world and the acceleration of the process of economic integration, the problem of corporate social responsibility, especially the relationship between corporate social responsibility and financial performance, has been paid close attention to. As a typical high pollution and high risk industry, coal industry has many problems such as waste of resources, safe production, environmental pollution and labor relations in the process of production and operation, which determines that coal enterprises should bear more social responsibility than ordinary enterprises. This article takes the coal listed enterprise as the research object, studies the coal enterprise to fulfill the social responsibility to the financial performance influence, in order to guide the coal enterprise to take the social responsibility positively, promotes the economy, the society, The harmonious development of the environment. Based on stakeholder theory and corporate social responsibility theory, this paper reinterprets the connotation of corporate social responsibility, constructs the pyramid model of coal enterprise social responsibility, analyzes the impact of coal enterprise social responsibility on its financial performance. By means of descriptive statistics, correlation analysis, multivariate regression analysis and panel data regression analysis, the relationship between social responsibility and financial performance of coal enterprises is verified. The social responsibility of creditors, suppliers, consumers, employees and governments can significantly improve their financial performance, which is consistent with the hypothesis. The conclusion that coal enterprises fulfill their social responsibility to the public has a negative impact on the financial performance of enterprises is not consistent with the hypothesis, mainly because its influence is lagging behind.
【學位授予單位】：遼寧工程技術大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.21;F270;F406.7

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本文編號：1955730