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论文编号：	4318
作者编号：	2120102317
上传时间：	2012/6/7 0:32:39
中文题目：	中国企业社会责任评价体系建立及企业社会责任与企业绩效的实证研究
英文题目：	China Corporate Social Responsibility Evaluation System and Empirical research between CSR and Corporate Performance
指导老师：	齐岳
中文关键字：	企业社会责任;评价体系;企业绩效
英文关键字：	Corporate Social Responsibility; Index system; Corporate Performance
中文摘要：	随着改革开放的逐步深入，中国企业在运营、创新等方面取得了长足的发展。由于中国企业的数量不断增加、规模不断扩大，其在世界上也占据着越来越重要的地位。在中国这个硕大的经济体中，企业已经占据了非常重要的地位，由此而来，企业的行为也开始对社会、百姓产生深远的影响。随着网络、移动媒体的飞速发展，企业的一举一动被最大限度的曝光在社会面前，企业高速发展伴随而来的一些问题也开始被社会加以探讨。尤其是近些年，一些企业为了追求高额利润，在自己的产品和推广中打起了小算盘，通过欺骗消费者以降低成本。有些企业的行为甚至危害到了整个社会的公共权益及健康。本文首先对企业社会责任的概念和理论进行回顾和分析，同时扩展到企业社会责任的内涵和外延，对企业社会责任与企业之间的关系进行了文献的梳理及回顾。同时，本文回顾了有关研究企业社会责任的理论依据，在该依据的基础上，可以构建相关要素的企业社会责任评价及指数体系，即企业社会责任在中国主要是以何种标准进行评价。在针对国内外企业社会责任研究现状进行比较之后，本文对中国上市公司企业社会责任评价指数系统进行了探讨，通过比较美国KLD公司的评价标准及中国社科院企业社会责任研究中心的CSR评价体系，本文尝试建立一套符合中国国情的企业社会责任指标体系，并在此基础上对所筛选的上市企业进行企业社会责任情况评价打分。本文以中国社会科学院2011年企业社会责任蓝皮书数据及本文进行评估的企业社会责任指数为衡量标准，评价企业社会责任与企业绩效的相关程度。本文以样本公司的净资产收益率作为衡量企业绩效的指标，并对样本公司的收入增长、利润增长、企业规模、行业等进行变量控制。结果显示，中国社会科学院评价的企业社会责任履行程度与企业绩效不存在显著的相关性，而依本文提出的评价标准评估的企业社会责任履行程度与企业绩效存在显著的正相关性，且模型是稳健的。
英文摘要：	As the gradual deepening of reform and opening up, Chinese enterprises have achieved significant progress in respect of operation and creation. As their number constantly increases and their scale constantly enlarges, Chinese enterprises plays increasingly important role in the world. In China, such a large economy, enterprises have already obtained prominent status. As a result, enterprises’ behavior also starts to exert far-reaching influence on the society and the populace. With the rapid development of network and mobile media, every action of the enterprises would be exposed in front of the society, so some problems accompanied by the rapid development of enterprises begin to be discussed by the society. In particular, in recent years, in order to make best profit, some enterprises even show petty shrewdness in their products and promotion to reduce cost by deceiving consumers. What’s worse, some corporate actions even endanger public interest and health of the whole society. This thesis firstly reviews and analyzes the concept and theory of corporate social responsibility, explores the connotation and denotation of corporate social responsibility, and sorts out and reviews literature about the relations between corporate social responsibility and enterprises. Meanwhile, the thesis also reviews some theoretical foundation discussing corporate social responsibility, based on which corporate social responsibility assessment and index system with relating factors can be constructed, to see what standard of the assessment of corporate social responsibility is in China. After comparing the difference of the research status between domestic and foreign corporate social responsibility, this thesis discusses the assessment and index system of Chinese listed companies’ corporate social responsibility. Through comparing the assessment standard of American KLD Company and the CSR assessment system of corporate social responsibility research center of Chinese Academy of Social Sciences, this thesis tries to establish a set of corporate social responsibility index system in accordance with China’s actual conditions, and on this base, it also assesses the corporate social responsibility situation of selected listed companies by giving a mark to them. Taking the blue book data about the corporate social responsibility issued by Chinese Academy of Social Sciences and the corporate social responsibility index assessed by this paper as criteria, this thesis assesses the correlation between corporate social responsibility and corporate performance. Regarding the sample company’s return on net assets as the index to measure the corporate performance, this thesis conducts variable control about the sample company’s income growth, profit growth, enterprise size and profession. The result shows that there exists no significant correlation between the implementation of corporate social responsibility assessed by Chinese Academy of Social Sciences and the corporate performance; while significant positive correlation exits between the implementation of corporate social responsibility assessed by the standard put forward by this paper and corporate performance, and the model is stable.
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