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论文编号：	4405
作者编号：	2120102256
上传时间：	2012/6/8 10:25:53
中文题目：	企业履行社会责任对企业绩效的滞后影响研究
英文题目：	The Study of the Influence of Fulfilling Social Responsibility on Financial Performance
指导老师：	王志红
中文关键字：	社会责任，社会责任履行度，企业绩效
英文关键字：	Social Responsibility; The Degree of Fulfilling Social Responsibility; Performance
中文摘要：	近年来，随着市场竞争的日益激烈，我国企业的发展势头迅猛增长，在国际上的影响力和竞争力不断提升。但是，企业在追求利益最大化的同时，也应当承担一定的社会责任。近年来频频出现在新闻媒体上的负面新闻，比如企业产品质量不合格，侵犯员工权利等问题的出现，也提醒着企业履行社会责任的重要性。随着企业履行社会责任的呼声不断高涨，企业管理层也渐渐认识到，企业绩效的提高不能盲目追求利益最大化，还要考虑到企业的社会形象，消费者的满意度，员工的权利等方面。但是仍然有部分企业经营者认为，履行社会责任会对企业的业绩形成负面影响，因而在社会责任的履行方面不够积极主动。 鉴于这种情况，国内外很多学者分别从当期、短期、长期三个方面，对企业社会责任和企业绩效的相关性进行了研究，证明了二者之间存在一定的关系，且大部分学者的研究结果表明，企业社会责任对企业业绩的提升有着正向作用。本文在此基础上，从企业社会责任对企业绩效的滞后影响角度出发，通过对国内外研究的归纳总结，建立了一套衡量企业社会责任的会计指标体系，选择股东、员工、消费者、贷款人、供应商、社区、政府这几个方面来衡量企业社会责任的履行程度，提出假设，使用2007-2010年国内A股上市公司的数据进行实证分析，建立回归模型，分析企业社会责任的履行度对企业未来几年绩效的影响。 本文首先采用因子分析法找出了七个主因子，得到了衡量企业社会责任的综合指标，对全样本进行回归分析后，为了进一步验证研究结论，把企业对社会责任的履行度分为“好”与“差”两个标准，将其作为自变量，企业未来几年的绩效作为因变量分别进行回归分析。实证结果表明，企业积极地履行社会责任，对企业未来业绩的提升具有正向的影响；相反，履行社会责任的缺失会对未来绩效起到削弱作用，并且这种影响作用具有滞后性，会在未来几年越来越显著的表现出来。因此，对于企业管理层来说，不能只看当前，应该用发展的眼光看待社会责任的履行问题，以高质量的产品，优质的服务，和谐的工作环境等为企业树立良好的形象，不断提高自身的知名度和竞争力。
英文摘要：	Recently, with the market economy developing, Chinese enterprises have made great development, and their influence power and competitive power have also manifested internationally. Accordingly, while enterprises are trying their best to maximize profit, they should undertake some social responsibility. However, negative news sometimes appears occasionally on press, such as unqualified products, infringement of employee rights, etc. Some enterprises even go bankrupt for not fulfilling social responsibility. The business managements are realizing gradually that enterprises can not only pursue profit but also fulfill social responsibility such as customer satisfaction, employee benefits. But there are also some business managements who believe that fulfilling social responsibility will have negative influence on enterprises’ performance. Based on above phenomenon, many researchers have studied on the relationship between fulfilling social responsibility and financial performance. And most studies indicate that fulfilling social responsibility has positive influence on financial performance. Based on these study findings, this paper first summarizes the studies both in China and abroad. From the view of lagged influence of fulfilling social responsibility on financial performance, the paper chooses some dimensions to measure social responsibility—social responsibility for shareholders, for employees, for customers, for creditors, for suppliers, for community and for government. Using the data of Chinese A-stock listed companies form the year 2007 to 2010, the paper investigates the influence of fulfilling social responsibility on lagged financial performance. The paper first uses factor analysis method and finds 7 principal divisors to synthesize social responsibility, then the paper subgroups the samples into two groups by the degree of fulfilling social responsibility—good team and bad team to investigate the influence of fulfilling social responsibility on lagged financial performance. The empirical evidence indicates that fulfilling social responsibility has positive influence on financial performance. The conclusion is that business managements should treat fulfilling social responsibility from the perspective of development, supplying qualified products, knight service and comfortable working conditions will promote their competitive power and improve their company image and improve their financial performance accordingly.
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