I 摘要 20 世纪 90 年代开始在全球范围内兴起的社会责任运动使得越来越多中国企业 对 CSR 的重视日益提升。证券企业作为我国金融领域的重要组成部分，在我国经 济发展新常态的当下，成为国家供给侧改革等发展战略的坚强后盾，更被赋予了 支持实体经济发展，提高全社会融资效率的重要使命，我国证券企业不可推卸地 承担着重大社会责任。HY 证券作为全国领先的上市金融集团，虽然在国内率先发 布 CSR 报告并在 CSR 履行中取得了一定的成绩，但目前仍然存在对 CSR 研究不 足、意识不到位和承担主动性不强等薄弱环节，HY 证券温江分公司作为其较大的 地方分支机构，也面临着 CSR 管理方向不明、与总部脱节等问题。 本文选取上市企业 HY 证券温江分公司作为样本，通过分析其履行社会责任 的现状和存在的问题，对其利益相关者进行识别、重要性排序和分类，并了解不 同利益相关者对 CSR 管理的不同诉求和意见，分析出 HY 证券温江分公司 CSR 管 理中存在的问题及原因，从而提出其 CSR 管理优化措施，进而推动 HY 证券温江 分公司将企业社会责任履行制度化、规范化，提升其管理水平。首先，研究 HY 证券及其温江分公司的基本情况和 CSR 履行现状，识别出温江分公司利益相关者 类型，指出在利益相关者视角下 HY 证券总公司的社会责任履行框架并不适合其 温江分公司。其次，结合米切尔评分法设计出合适的调查问卷，通过内部员工的 问卷调查，实现对利益相关者的重要性排序和分类，然后设计出具有针对性的访 谈提纲，对外部关键的利益相关者进行访谈，得出其对 HY 证券温江分公司 CSR 管理的诉求和看法，再结合调研结果具体分析分公司 CSR 管理中存在的问题及原 因。最后针对存在的问题和原因提出 HY 证券温江分公司 CSR 管理的改进原则和 措施。 关键词：企业社会责任、利益相关者理论、证券企业、管理优化ABSTRACT II ABSTRACT The social responsibility movement, which began to rise in the world in the 1990s, makes more and more Chinese enterprises pay more and more attention to CSR. As an important part of China's financial sector, securities enterprises have become the strong backing of national supply side reform and other development strategies under the new normal of China's economic development, and have been given the important mission of supporting the development of the real economy and improving the financing efficiency of the whole society. As a leading listed financial group in China, HY securities is the first to issue CSR report in China and has made some achievements in CSR implementation. However, there are still some weak links such as insufficient research on CSR, inadequate awareness and weak initiative. As its large local branch, HY securities Wenjiang Branch is also faced with the problems of unclear CSR management direction and disconnection from the headquarters Question. This paper selects Wenjiang Branch of HY securities as a sample, analyzes the current situation and existing problems of its social responsibility, identifies, classifies and prioritizes its stakeholders, understands the different demands and opinions of different stakeholders on CSR management, analyzes the problems and causes in the CSR management of HY securities Wenjiang Branch, and puts forward its CSR management In order to promote the implementation of corporate social responsibility in Wenjiang Branch of HY securities to institutionalize and standardize the performance of corporate social responsibility, and improve its management level. Firstly, this paper studies the basic situation and CSR performance status of HY securities and its Wenjiang Branch, identifies the types of stakeholders in Wenjiang Branch, and points out that the social responsibility performance framework of HY securities head office is not suitable for Wenjiang Branch from the perspective of stakeholders. Secondly, combined with the Mitchell scoring method to design a suitable questionnaire, through the questionnaire survey of internal employees, to achieve the classification and importance of stakeholders, and then design a targeted interview outline, interview the key internal and external stakeholders, get their demands and views on CSR management of HY securities Wenjiang Branch, and then combine with the survey results Analyze the problems and reasons in CSR management. Finally, according to theABSTRACT III existing problems and reasons, the paper puts forward the principles and measures for improving CSR management of HY securities Wenjiang Branch. Key words: corporate social responsibility, stakeholder theory, securities enterprise, management optimization目录 IV 目录 第一章 绪论.................................................................................................................... 1 1.1 研究背景与研究意义........................................................................................ 1 1.1.1 研究背景 ................................................................................................ 1 1.1.2 研究意义 ................................................................................................ 2 1.2 研究目标............................................................................................................ 4 1.3 研究内容............................................................................................................ 4 1.4 研究方法............................................................................................................ 5 第二章 文献综述............................................................................................................ 6 2.1 企业社会责任（CSR） .................................................................................... 6 2.1.1 CSR 内涵................................................................................................. 6 2.1.2 CSR 国内外研究..................................................................................... 6 2.1.3 CSR 相关理论和实践标准..................................................................... 8 2.2 利益相关者理论.............................................................................................. 11 2.2.1 利益相关者概念 .................................................................................. 11 2.2.2 利益相关者理论国内外研究 .............................................................. 12 2.2.3 米切尔评分法 ...................................................................................... 13 2.3 CSR 与利益相关者理论关系.......................................................................... 14 第三章 HY 证券温江分公司 CSR 履行现状及其利益相关者.................................. 16 3.1 HY 证券及温江分公司基本情况.................................................................... 16 3.1.1 HY 证券基本情况 ................................................................................ 16 3.1.2 HY 证券温江分公司基本情况 ............................................................ 16 3.2 HY 证券温江分公司 CSR 履行现状 .............................................................. 17 3.2.1 证券行业 CSR 履行现状..................................................................... 17 3.2.2 HY 证券 CSR 履行现状....................................................................... 19 3.2.3 HY 证券温江分公司 CSR 履行现状................................................... 22 3.3 HY 证券温江分公司 CSR 利益相关者 .......................................................... 25 第四章 HY 证券温江分公司内外部利益相关者调研分析 ....................................... 29 4.1 调研目的.......................................................................................................... 29 4.2 调研方法.......................................................................................................... 29 4.3 调研设计.......................................................................................................... 30目录 V 4.3.1 问卷设计 .............................................................................................. 30 4.3.2 访谈问题 .............................................................................................. 31 4.4 数据采集.......................................................................................................... 32 4.4.1 问卷数据采集 ...................................................................................... 32 4.4.2 访谈数据采集 ...................................................................................... 34 4.5 调研结果.......................................................................................................... 36 4.5.1 内部问卷调研结果 .............................................................................. 37 4.5.2 外部访谈调研结果 ............................................................................... 43 4.6 CSR 存在的问题及原因分析.......................................................................... 44 4.6.1 存在的问题 .......................................................................................... 44 4.6.2 原因分析 .............................................................................................. 45 第五章 HY 证券温江分公司 CSR 管理的改进措施.................................................. 47 5.1 CSR 管理改进原则.......................................................................................... 47 5.2 完善 CSR 组织构架 ........................................................................................ 47 5.2.1 优化 CSR 组织设计............................................................................. 47 5.2.2 改进 CSR 控制方式............................................................................. 48 5.2.3 提高 CSR 领导能力............................................................................. 48 5.3 实行常态化 CSR 内部培训，增强员工 CSR 意识 ...................................... 48 5.4 建立 CSR 考评奖惩制度 ................................................................................ 49 5.5 健全沟通机制，完善信息披露...................................................................... 49 第六章 研究结论及不足.............................................................................................. 51 6.1 研究结论.......................................................................................................... 51 6.2 研究不足.......................................................................................................... 51 致 谢............................................................................................................................ 53