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MBA毕业论文_国互联网上市企业社会责任与企业绩效关系研究PDF

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自中国全面接入互联网以来,本土互联网随经济实力不断发展壮大,人工 智能、电子商务、大数据、区块链、电子支付、新零售等如星星之火,随之兴 起的互联网企业更是以燎原之势不断汹涌而来。在发展的过程中,互联网企业 认识到社会责任的重要性并主动承担起社会责任,为社会做出了颇多贡献。但 也不乏顺风车事件,退押金事件,996、007引起的员工猝死事件等近年来被频 繁曝出的恶性事件,迫使我国互联网企业加快履行企业社会责任的步伐。作为 网络空间治理的主体,互联网企业要兼顾发展和责任二者的统一,追求发展的 同时也要承担责任。那么发展和责任之间有什么关系?企业履行社会责任又会 如何影响企业绩效? 基于此,本文以利益相关者理论、企业社会契约理论及可持续发展理论为 依据对我国互联网企业社会责任与企业绩效的关系展开研究。首先对相关文献 进行梳理总结,在相关理论分析的基础上提出6个研究假设,并选取2015-2019 年我国互联网上市企业的数据作为研究样本,赋予变量并建立模型,运用SPSS 对企业绩效进行主成分分析得出综合绩效,并利用Stata对模型进行实证研究, 得出如下结论:(1)互联网企业社会责任的履行对当期企业绩效有正向的影响; (2)互联网企业内圈社会责任的履行对当期企业绩效有正向的影响;(3)互联 网企业外圈社会责任的履行对当期企业绩效有负向的影响;(4)互联网企业社 会责任的履行对后期企业绩效有正向的影响;(5)互联网企业内圈社会责任的 履行对后期企业绩效有正向的影响;(6)互联网企业外圈社会责任的履行对后 期企业绩效有正向的影响。并借此结论提出针对性建议。 关键词:互联网企业,企业社会责任,企业绩效,主成分分析 III Abstract SinceChina’sfullaccesstotheInternet,thelocalInternethascontinuedtogrow withitseconomicstrength.Artificialintelligence,e-comerce,bigdata,blockchain, electronicpayment,newretail,etc.Themomentumofthestartingprairiefirekeeps coming.Intheprocessofdevelopment,Internetcompaniesrecognizetheimportance ofsocialresponsibilityandtaketheinitiativetoassumesocialresponsibility,making alotofcontributionstosociety.However,thereisnoshortageofincidentssuchas ride-hailingincidents,depositrefundincidents,suddenemployeedeathincidents causedby996and007andotherviciousincidentsthathavebeenfrequentlyexposed inrecentyears,forcingChineseInternetcompaniestoacceleratethepaceoffulfilling theircorporatesocialresponsibilities.Asthemainbodyofcyberspacegovernance, Internetcompaniesmusttakeintoaccounttheunificationofdevelopmentand responsibilities,andtheymustalsobearresponsibilitieswhilepursuingdevelopment. Sowhatistherelationshipbetweendevelopmentandresponsibility?Howwillthe performanceofcorporatesocialresponsibilityaffectcorporateperformance? Basedonthis,thisarticleusesstakeholdertheory,corporatesocialcontract theoryandsustainabledevelopmenttheoryasabasistostudytherelationship betweensocialresponsibilityandcorporateperformanceofChineseInternet companies.Firstly,therelevantliteratureissortedoutandsummarized,and6 researchhypothesesareproposedonthebasisofrelevanttheoreticalanalysis,andthe dataofChina’sInternetlistedcompaniesfrom2015to2019areselectedasthe researchsamples,variablesareassignedandmodelsareestablished,andSPSSis usedtodeterminecorporateperformanceComponentanalysistoobtain comprehensiveperformance,anduseStatatoconductempiricalresearchonthe model,anddrawthefollowingconclusions:(1)Internetcorporatesocial responsibilityperformancehasapositiveimpactoncurrentcorporateperformance; (2)InternetcorporatesocialresponsibilityintheinnercircleFulfillmenthasa positiveimpactoncurrentcorporateperformance;(3)TheperformanceofInternet corporatesocialresponsibilitiesintheoutercirclehasanegativeimpactoncorporate performanceinthecurrentperiod;(4)Internetcorporatesocialresponsibility performancehasapositiveimpactonsubsequentcorporateperformance;(5)The fulfillmentofsocialresponsibilitiesintheinnercircleofInternetcompanieshasa positiveimpactonthelaterstageofcorporateperformance;(6)Thefulfillmentof IV socialresponsibilitiesintheoutercircleofInternetcompanieshasapositiveimpact onthelaterstageofcorporateperformance.Andtakethisconclusiontoputforward targetedsuggestions. Keywords:InternetCompanies,CorporateSocialResponsibility, CorporatePerformance,PrincipalComponentAnalysis V 目录 关于学位论文使用授权的声明..................................................................I 摘要...........................................................................................................II Abstract.......................................................................................................III 第一章绪论................................................................................................1 一、研究背景及意义............................................................................................1 (一)研究背景............................................................................................1 (二)研究意义............................................................................................2 二、国内外文献综述............................................................................................2 (一)国外文献综述....................................................................................2 (二)国内文献综述....................................................................................5 (三)文献述评............................................................................................7 三、研究方法及内容............................................................................................8 (一)研究方法............................................................................................8 (二)研究内容............................................................................................8 四、论文创新点................................................................................................10 第二章理论概述......................................................................................11 一、理论基础......................................................................................................11 (一)利益相关者理论..............................................................................11 (二)企业社会契约理论..........................................................................11 (三)可持续发展理论..............................................................................12 二、互联网企业理论概述..................................................................................12 (一)互联网企业的定义..........................................................................12 (二)我国互联网企业的发展概述..........................................................13 三、企业社会责任理论概述............................................................................14 (一)企业社会责任的定义......................................................................14 (二)我国互联网企业社会责任履行现状概述......................................15 四、企业绩效理论概述....................................................................................17 (一)企业绩效的定义..............................................................................17 (二)企业绩效的类型..............................................................................18 第三章研究设计......................................................................................19 一、研究假设......................................................................................................19 二、数据来源及样本选取..................................................................................20 三、变量设计......................................................................................................21 (一)解释变量设计..................................................................................21 (二)被解释变量设计..............................................................................22 (三)控制变量设计..................................................................................24 四、模型设定......................................................................................................25 VI 第四章实证分析......................................................................................26 一、主成分分析....................