發(fā)布時間：2018-05-13 13:29

  本文選題：利益相關者 + 社會責任　； 參考：《廣東財經(jīng)大學》2014年碩士論文

【摘要】：我國經(jīng)濟社會發(fā)展取得長足進步，也呈現(xiàn)一系列問題，比如很多企業(yè)只注重經(jīng)濟效益而忽視社會效益，沒有履行應該履行的社會責任。在這種背景下社會責任成為多學科共同研究的熱點問題，最大的焦點莫過于社會責任與企業(yè)績效的關系問題。本文通過實證研究食品企業(yè)社會責任對其績效的影響，試圖為我國食品企業(yè)社會責任的研究積累一定的經(jīng)驗證據(jù)，同時在實踐當中引導食品企業(yè)面對社會責任的承擔問題。 本文首先論述研究背景、意義、內容以及方法，進而對相關研究文獻進行回顧。其次，從利益相關者的角度出發(fā)尋找食品企業(yè)利益相關者，，進而尋找指標體系、搜集樣本、建立模型，分析食品企業(yè)履行社會責任之后對其績效產生的影響。研究發(fā)現(xiàn)，食品企業(yè)履行對投資者、員工、供應商、消費者、政府和社會公眾的社會責任對企業(yè)當期的績效有正面的積極作用；當期對利益相關者承擔社會責任對企業(yè)滯后一期（二期）的業(yè)績總體上有正向的影響；這種影響從時間上來看，表現(xiàn)在對當年的影響大于次年，次年的影響大于再往后一個年度。 本文的創(chuàng)新性在于結合食品企業(yè)特點對指標和變量進行了完善，主要表現(xiàn)在結合食品企業(yè)特點對員工責任指數(shù)和食品安全與質量等指標的構建，把員工工資之外的因素、食品質量問題等棘手的問題納入考慮的范疇使其更加完善，同時采用最新年份食品行業(yè)的面板數(shù)據(jù)進行靜態(tài)和動態(tài)分析，探討滯后影響問題。論文的不足之處在于樣本容量的局限性、指標的不完善以及研究深度的有限性。
[Abstract]:China's economic and social development has made considerable progress, but also presents a series of problems, for example, many enterprises only pay attention to economic benefits and ignore social benefits, and fail to fulfill their social responsibilities. In this context, social responsibility has become a hot issue of multidisciplinary research, the biggest focus is the relationship between social responsibility and corporate performance. Through the empirical study of the impact of food corporate social responsibility on its performance, this paper attempts to accumulate some empirical evidence for the study of food corporate social responsibility, and at the same time guide food enterprises to face the problem of social responsibility in practice. This paper first discusses the research background, significance, content and methods, and then reviews the relevant research literature. Secondly, from the point of view of stakeholders, to find out the food enterprise stakeholders, and then to look for the index system, collect samples, establish models, and analyze the impact on the performance of food enterprises after fulfilling their social responsibility. It is found that the social responsibility of food enterprises to investors, employees, suppliers, consumers, the government and the public has a positive effect on the current performance of enterprises. Social responsibility to stakeholders in the current period has an overall positive impact on the performance of the enterprise in the first (second phase) lag period; in time, the impact on the current year is greater than that on the following year. The impact of the next year is greater than that of the next year. The innovation of this paper is to combine the characteristics of food enterprises to perfect the indicators and variables, mainly to combine the characteristics of food enterprises to construct the index of employee responsibility and food safety and quality, and to take the factors other than employees' wages into account. Food quality problems and other thorny problems are taken into account to make it more perfect. At the same time, the static and dynamic analysis of panel data of food industry in the latest year is carried out to discuss the impact of lag. The shortcomings of this paper are the limitation of sample size, the imperfection of index and the limitation of research depth.
【學位授予單位】：廣東財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.82;F270;F272.5

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