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MBA毕业论文_工行业上市企业社会责任信息披露报告质量对财务绩效影响的实证分析PDF

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文本描述
21世纪,作为最大的发展中国家,我国正处于经济腾飞的重要转折点。十七次全国人 民代表大会指出,我国要转变经济发展方式,需要从粗放型增长转变为集约型增长。在这 个过程中,由于化工企业粗放型发展方式、能源过度消耗、环境破坏、安全事故频发等 特点,其社会责任亟待规范。毫无疑问,对企业来说,提高化工企业社会责任履行质量可持 续提高企业竞争力并提升企业价值。对整个国家来说,提高化工企业社会责任履行质量 对改善环境、实现经济转型有极大的积极影响。在经济迅猛发展的背景下,任何企业主 动承担社会责任可以调动潜在的积极因素,保持企业的可持续稳定发展、不断增强企业 核心竞争力,提升企业品牌价值,为企业实现收益最大化奠定牢固的基础。 本文选取化工行业为主要研宄对象,它是我国16类重污染行业之一。一方面,本文 能为政府如何评估、监督和处理此类重污染企业的经济增长与环境污染问题上提供一 定的理论基础。另一方面,本文选择样本化工行业上市公司数量较多,数据分析的结论更 加真实可靠。 研究结果表明:(1)企业承担社会责任可以在当期及以后年度提升企业的会计绩 效,但这种促进作用有四年左右的滞后期,说明了履行企业社会责任可以为企业带来长 久稳定的利益,使企业获得可持续性发展;(2)化工企业履行社会责任可以显著地提升 企业的市场绩效,为企业带来一定的收益,但这种影响系数较小(3)化工企业履行社会 责任在当期会不显著负面影响企业的市场绩效,但会在未来三年内对市场绩效有积极促 进作用。本文主要从提升化工行业企业社会责任报告的质量以及提高利益相关者们权 益意识两方面提供建议。 关键词:化工行业上市公司;企业社会责任;财务绩效 论文类型:应用研究 ABSTRACT III ABSTRACT Inthe21stcentury,asthelargestdevelopingcountry,oureconomyisconstantlytakingoff, andweareatanimportantturningpointineconomicgrowth.The17thNationalPeople's Congresspointedoutthatinordertotransformtheeconomicdevelopmentmode,China needstochangefromextensivegrowthtointensivegrowth.Inthisprocess,duetothe extensivedevelopmentmodeofchemicalenterprises,excessiveenergyconsumption, environmentaldamage,frequentsafetyaccidents,etc.,itssocialresponsibilityneedstobe standardized.Undoubtedly,forenterprises,improvingthequalityofsocialresponsibilityof chemicalenterprisescancontinuouslyimprovethecompetitivenessandthevalueof enterprises.Forthewholecountry,improvingthequalityofsocialresponsibilityofchemical enterpriseshasagreatpositiveimpactonimprovingtheenvironmentandrealizingeconomic transformation.Inthecontextofrapideconomicdevelopment,anyenterprisetakingthe initiativetocommitsocialresponsibilitycanmobilizepotentialpositivefactors,maintainthe sustainableandstabledevelopmentoftheenterprise,continuouslyenhancethecore competitivenessoftheenterprise,enhancethebrandvalueoftheenterprise,andlayasolid foundationfortheenterprisetomaximizerevenue. Thispaperselectsthechemicalindustryasthemainresearchobject,anditisoneofthe16 heavypollutionindustriesinChina.Ontheonehand,thispapercanprovideatheoretical basisforthegovernmenttoassess,superviseanddealwiththeeconomicgrowthand environmentalpollutionofsuchheavilypollutingenterprises.Ontheotherhand,the chemicalindustrychosecangetalargenumberoflistedcompanies,sotheconclusionsof dataanalysisaremorerealisticandreliable. Theresultsoftheresearchshowthat:(1)CorporatesocialresponsibilitycanImprovethe accountingperformanceofenterprisesinthecurrentandfutureyears,butthispromotionhas alagperiodofaboutfouryears,whichshowsthatfulfillingcorporatesocialresponsibility canbringlong-termandstablebenefitstoenterprises,andenableenterprisestoachieve sustainabledevelopment;(2)Thefulfillmentofsocialresponsibilitybychemicalenterprises cansignificantlyimprovethemarketperformanceofenterprisesandbringcertainbenefitsto enterprises,butthiscoefficientofinfluenceissmall.(3)Chemicalenterprisesfulfillsociety Responsibilitywillnotsignificantlynegativelyaffectthemarketperformanceofthe companyinthecurrentperiod,butitwillhaveapositiveeffectonmarketperformanceinthe nextthreeyears.Thisarticlemainlyprovidessuggestionsonimprovingthequalityof corporatesocialresponsibilityreportsinthechemicalindustryandraisingtheawarenessof 西南科技大学硕士学位论文 IV stakeholders'rightsandinterests. KEYWORDS:Chemicalindustrylistedcompany;Corporatesocialresponsibility;Financialperformance TYPEOFTHESIS:ApplicationResearch 目录 V 目录 1绪论................................................................................................................................1 1.1研究背景及意义.................................................................................................1 1.1.1研究背景..................................................................................................1 1.1.2研究意义..................................................................................................2 1.2研究内容与研究方法.........................................................................................4 1.2.1研究内容..................................................................................................4 1.2.2研究方法..................................................................................................5 1.3本文可能的创新点.............................................................................................5 2概念说明与文献综述...................................................................................................6 2.1相关概念说明.....................................................................................................6 2.1.1化工行业..................................................................................................6 2.1.2企业社会责任..........................................................................................6 2.1.3企业社会责任信息披露.........................................................................8 2.1.4财务绩效..................................................................................................8 2.2文献综述.............................................................................................................9 2.2.1企业社会责任信息披露质量的评价方法..............................................9 2.2.2企业社会责任与财务绩效的实证研究................................................11 3理论基础与研究假设.................................................................................................13 3.1理论基础...........................................................................................................13 3.1.1利益相关者理论....................................................................................13 3.1.2信息不对称理论....................................................................................14 3.1.3信号传递理论........................................................................................14 3.2研究假设...........................................................................................................15 3.2.1不考虑CSR滞后效应..........................................................................15 3.2.2考虑CSR滞后效应..............................................................................15 4实证研究设计.............................................................................................................17 4.1样本选取与数据来源.......................................................................................17 4.2变量相关指标...................................................................................................18 4.2.1财务绩效指标........................................................................................18 4.2.2企业社会责任报告质量的评价指标....................................................18 4.2.3控制变量指标........................................................................................18 4.3模型设计...........................................................................................................20 4.3.1截面多元回归........................................................................................20 西南科技大学硕士学位论文 VI 4.3.2面板回归................................................................................................20 4.4实证结果与分析...............................................................................................23 4.4.1描述性统计......................