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论文编号：	2473
作者编号：	2120082070
上传时间：	2010/6/11 12:54:13
中文题目：	监管对企业社会责任与价值相关性影响的研究
英文题目：	Research on the Effect of Supervision on the Relevance between Corporate Social Responsibility and Corporate Values
指导老师：	王志红
中文关键字：	企业社会责任 企业价值 监管 利益相关者
英文关键字：	Corporate Social Responsibility; Corporate Value; Supervision; Stakeholder
中文摘要：	随着工业化的发展和全球化经济的不断推进，企业社会责任越来越受到理论界和实务界的关注。企业不仅要对股东和债权人负责，还要承担一定的社会责任。只有在负责的前提下，企业才能得到长远的发展。为了引导企业树立正确的社会责任观，监管部门可以对不履行社会责任的企业给予声誉或物质利益方面的处罚，督促这些企业在关注股东利益最大化的同时，更好地对利益相关者尽责。本文的主要目的就在于考察监管在企业社会责任履行过程中发挥作用的程度。 本文采用实证方法展开研究。选取2005年度因违法违规受处罚和审计意见非标的57家上市公司作为研究对象，首先采用主成分分析方法构建适合我国国情的上市公司企业社会责任评价综合得分指标，并运用该指标检验我国上市公司社会责任履行情况；然后实证研究了上市公司企业价值与企业社会责任之间的相关性以及监管对这一相关关系的影响。研究表明，企业价值不仅与企业当期的社会责任相关，也与企业前期的社会责任相关，并且在相当长的一段时间内（至少3年）是负相关的。这是由于企业承担社会责任会付出相应的成本，这一成本在短期内无法由履行社会责任所产生的效益所弥补所造成的。监管对企业社会责任的履行有一定的影响，企业价值与企业社会责任的负相关关系在受监管年度后有减弱的趋势。说明对企业进行监管，可以促使企业履行社会责任，进而提升企业价值。 根据研究结论，本文对监管部门和企业提出了加强企业社会责任监管，建立长效的社会责任监管机制以及树立正确社会责任观等建议。旨在加强企业社会责任监管的有效性，促使企业更为积极地履行社会责任，保护企业各利益相关者的合法权益。
英文摘要：	Corporate Social Responsibility, going with the development of industrialization and global economy, has attracted more and more attention from theoretical and practical circles. Enterprises should not only answer for the shareholders and creditors, but also exterior stakeholders, society and environment. Only on the premise of taking charge of responsibility, could enterprises get long-term development. To lead enterprises set up correct social responsibility concept, supervision department could punish enterprises which don’t complement social responsibility in reputation or substance interest, so as to promote them to answer for stakeholders while paying attention to the maximization of shareholders’ interests. This paper is intended to study how much the supervision would affect the complementing process of corporate social responsibility. By the empirical method, this paper by making use of the Principal Component Analysis Method sets up listed companies’ corporate social responsibility evaluation indexes fitting Chinese circumstances, based on present supervision institution of China, studies the relationship between corporate social responsibility and corporate value of listed companies by choosing listed companies punished in 2005 as a result of irregularity and violation and non-standardized audit opinions as researching objects, and then analyzes the relation between corporate value and corporate social responsibility and the effect of supervision on this relation. The results show that corporate social responsibility and corporate value differ a lot form industry to industry, corporate value has a negative relation with corporate social responsibility in short-term (at least three years), and the relation between corporate social responsibility and corporate value is affected by the supervision. According to our research findings, we proposed some advice to regulatory authorities and enterprises, such as to strengthen supervision of corporate social responsibility, to establish long-term social responsibility regulatory mechanisms, and establish a correct concept of social responsibility and so on. This paper is intended to analyze the status quo of corporate social responsibility implementation in China and social responsibility supervision, promote the social responsibility consciousness of enterprises, government and society, provide feasible advices for listed companies to implement social responsibility, so as to strengthen the effectiveness of corporate social responsibility supervision, urge enterprises to implement social responsibility more actively, enhance the protection of corporate stakeholders and legal interests, promote the establishment and development of harmonious society, and realize the common sustainable development of enterprises and society.
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