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论文编号：	3287
作者编号：	2120092360
上传时间：	2011/6/7 11:30:58
中文题目：	我国企业社会责任与财务绩效关系的实证检验—以我国制造业为例
英文题目：	Empirical Test of The Relationship between Corporate Social Responsibility and Financial Performance in China—Manufacturing Industry for Analysis Object
指导老师：	张晓农
中文关键字：	企业社会责任；利益相关者；财务绩效；制造业
英文关键字：	Corporate Social Responsibility; Stakeholders; Financial Performance; Manufacturing Industry
中文摘要：	我国作为世界有名的“加工基地”，产品充斥全球各地。从生产日常生活用品和食品到制造重型机械设备的中国制造企业随处可见，但是我国制造企业在生产高新技术产品上离发达国家差距还是有距离的，很多大型顶尖技术产品还得花巨资从国外引进。另外，虽然我国正处在经济转型过程中，但是很多民营制造企业因为自身规模小，经济实力较弱而无法承担发展方式转变所带来的高额成本，从而依旧继承过去传统的以高消耗、高污染为代价的一味追求自身经济利益的发展方式，导致我国出现众多问题：环境污染严重；企业与周围社区居民关系紧张，群体性事件增多；企业产品质量低下，对消费者不负责任，消费者投诉增多，其中每年的3.15晚会曝光的各种事件与制造企业不无关系等等。 众多问题充斥着我国制造企业，这与制造企业的经营管理观念僵化不无关系，尤其是很多中小民营制造企业只考虑自身利益，完全不顾其他相关者利益，造成民众怨言很多，企业发展的外部环境恶化，以及隐性成本和交易成本急速上升，这反过来对我国制造企业的发展不利。所以，我国制造企业转变传统的经营管理观念势在必行。 本文的研究目的是针对我国制造企业存在的种种问题，首先找出原因，即缺乏足够的社会责任意识，然后提出有效的解决办法：通过以现在在企业界很流行的利益相关者理论、社会契约理论和现代产权理论，明确提出企业不仅要关注股东自身利益，更需要关注债权人、员工、消费者、供应商、政府、环境以及社区的利益，企业也应该对他们负责。同时，通过收集我国制造企业的相关数据进行多元线性回归的实证分析，继而得出结论：企业关注除股东利益以外的其他相关者利益，不仅对企业当期财务绩效有显著影响，而且对企业后期的财务绩效也有重要影响。因此，为了使我国制造业快速健康和谐的发展，本文从理论分析和实证分析两个方面充分的证明了我国制造企业需要完善自己的责任观念，需要保护企业内外部众多关键相关者利益。 本文的新颖之处在于比较完整的从理论和实证方面阐述以及证明了企业需要承担的社会责任内容，并从实证分析得出企业履行社会责任不仅对当期企业 摘要 III 绩效有影响，对后期绩效也有影响，所以为了我国制造业的长远发展，树立全面的企业社会责任意识是必要的。
英文摘要：	China is world famous as a “world processing base”, and varieties of products made in China are prevalent in the world. From the production of daily necessities to the manufacture of heavy machinery and equipment, manufacturing enterprises in China can be seen everywhere. However, in the field of high-tech products, the gap between us and developed countries is still apparent, and it takes us huge amount of money to import lots of products of large and leading technology. In addition, many private manufacturing companies can not bear the high cost brought about by changing the way of economic development, although China is in the process of economic transformation. So they almost still inherit the traditional economic development approach that pursuit their own economic interests blindly at the expense of high energy consumption and high pollution, and this leads many terrible problems: Serious environmental pollution; intensive relationship between businesses and residents in the surrounding community and increasing occurrence of group incidences; increasing consumer complaints for being irresponsible for consumers such as poor product quality etc. As we know, annual 3.15 Evening Party unclosed lots of incidences that were related with manufacturing enterprises. Varieties of issues exist with many manufacturing companies in China, which connect with the rigid management conception. In particular, many private manufacturing companies that are small and medium size only consider their own interests in total disregard of that of other stakeholders. So this causes lots of people complaints, the deteriorating external environment for enterprise development, as well as rapid increase of hidden costs and transaction costs. In turn, it is detrimental to the development of manufacturing enterprises in China, therefore, it’s imperative to transform their traditional management conception. This study is aimed at removing the existing varieties of problems in Chinese manufacturing enterprises: first of all, find out the reason that problems exist, that is, they lack sufficient awareness of social responsibility, then bring forward effective solutions: through the stakeholder theory , social contract theory and modern property Abstract V right theory that the business community is very popular nowadays, we clearly think that enterprises not only need concern about the shareholder interests, but also need focus on other stakeholders’ interests, such as creditor, employee, consumer, supplier, government, environment and community, and companies should be responsible for their interests. Meanwhile, through collecting relevant data of Chinese manufacturing enterprises for empirical analysis of multiple linear regression, then we draw conclusions as follows: for those companies that concern about the interests of stakeholders except shareholder, it has significant impact on not only the current financial performance of enterprises, but also later financial performance. Therefore, in order to make Chinese manufacturing sector develop rapidly, healthily and harmoniously, this paper fully proves through theoretical and empirical analysis that our manufacturers need to improve their responsibility conception and protect the interests of lots of internal and external key stakeholders. The novelty of this paper is that it elaborates the content of social responsibility enterprises need to undertake through theoretical and empirical aspects completely, and draws conclusion from empirical analysis that corporate social responsibility not only affects the current business performance, but also has an impact on later performance. Therefore, it is essential for the long-term development of our manufacturing industry to establish a complete sense of corporate social responsibility.
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