在持续追逐股东财富的过程中，企业出现各式各样的问题。由席卷全国的三 鹿事件至性质恶劣的女生滴滴遭谋害，此类事件的持续产生促使民众对企业承 担社会责任的高度重视。企业愈来愈认识到，落实社会责任对促使社会民众增加 对企业的认可度、提升企业的整体实力、推动企业合理而快速地发展是极为关键 的。伴随女性具备持续增加的社会价值以及地位，愈来愈多的女性迈向企业高层。 民众也愈来愈认识到在企业的管理运作当中，高管的性别差异产生极为关键的 作用，关于女性高管的研究也更加广泛。因此，本文从女性高管的角度出发，基 于制造业行业探究企业社会责任、女性高管与企业价值的关系。 本文选取2013-2017年制造业上市公司5年的相关数据为样本，梳理国内外 文献并对有关概念进行界定。以利益相关者与社会角色等诸多理论为基础，进行 多视角的理论分析，探究企业社会责任、女性高管和企业价值两两之间的影响机 理。然后，根据制造业上市公司企业社会责任的发布数量和履行质量，分析其履 责现状并归纳原因；并通过单样本T检验分析有无女性高管对制造业企业社会 责任的影响。最后，采用实证研究的方法，利用Excel，Stata15.0软件进行数据 处理，运用多元线性回归方法进行实证检验。得出研究结论主要包括：（1）制造 业上市公司社会责任履行得越好，其企业价值越高。（2）女性高管对企业社会责 任与企业价值有显著的正向调节作用。（3）从女性具体特征看，女性高管的年龄 对于两者的调节作用并不显著；但女性高管的学历对企业社会责任与企业价值 起着显著的正向调节作用。此外，文章最后从政府角度、企业角度以及女性高管 自身的角度提出了相关建议。 本文选取制造业行业，将女性高管作为调节变量，对企业社会责任展开研究， 且就其对企业价值作用要素展开分析。基于高管性别特点的研究，向企业社会责 任以及高阶梯队理论的分析给予全新的支持。并且希望通过本文的分析，督促制 造业上市公司更好地履行社会责任，女性高管更好地发挥作用，使企业价值有更 大地提高，实现长远发展。 关键词：企业社会责任，企业价值，女性高管 II Abstract In the process of continuous pursuit of shareholder wealth, enterprises have a variety of problems. From the Sanlu incident sweeping the country to the murder of girls who are of a bad nature. The continuous occurrence of such incidents makes people attach great importance to corporate social responsibility. Enterprises are more and more aware of the implementation of social responsibility, which is very important to promote the public's recognition of enterprises, enhance the overall strength of enterprises, and promote the reasonable and rapid development of enterprises. With the increasing social value and status of women, more and more women are moving to the top of the enterprise. More and more people realize that in the management and operation of enterprises, the gender difference of senior managers plays a crucial role. Research on female executives is also more extensive. Therefore, from the perspective of female executives, this thesis explores the relationship between corporate social responsibility, female executives and corporate value based on the manufacturing industry. This thesis selects the relevant data of manufacturing listed companies in 2013- 2017 as samples, through combing the domestic and foreign literature, as well as the determination of relevant concepts, and based on many theories such as stakeholder and social role, carries out a multi perspective theoretical analysis to explore the impact mechanism between corporate social responsibility, female executives and corporate value. Furthermore, it describes the current situation and the reasons of the implementation of corporate social responsibility in manufacturing listed companies from two aspects: the number of corporate social responsibility issues and the quality of performance, and analyzes the impact of female executives on corporate social responsibility in manufacturing industry through a single sample t-test. Using the method of empirical research, using Excel, stata15.0 software for data processing, using multiple linear regression method for empirical test, the main conclusions are as follows: (1) the better the performance of social responsibility of manufacturing listed companies, the higher their corporate value. (2) Female executives have a significant positive regulatory effect on corporate social responsibility and corporate value. (3) From the perspective of women's specific characteristics, the age of female executives III does not play a significant role in regulating the two; however, the educational background of female executives plays a significant positive role in regulating corporate social responsibility and corporate value. In addition, the thesis puts forward relevant suggestions from the perspective of government, enterprise and female executives themselves. This thesis selects the manufacturing industry, takes the female executives as the adjusting variable, studies the corporate social responsibility, and analyzes the factors that affect the corporate value. At the same time, it gives a new support to the analysis of corporate social responsibility and high-level echelon theory from the aspect of executives' gender characteristics. And I hope that through the analysis of this thesis, we can urge the listed companies in manufacturing industry to better fulfill their social responsibilities, female executives to play a better role, so that the value of enterprises can be further improved and long-term development can be achieved. Keywords: Corporate social responsibility, Corporate value, Female executives IV 目 录 摘要 ........................................................................................................................... I Abstract ......................................................................................................................... II 第1章 导论 ................................................................................................................. 1 1.1 研究目的及意义 ............................................................................................. 1 1.1.1研究目的 ................................................................................................ 1 1.1.2研究意义 ................................................................................................ 2 1.2 国内外研究综述 ............................................................................................. 3 1.2.1企业社会责任与企业价值 .................................................................... 3 1.2.2女性高管与企业价值 ............................................................................ 6 1.2.3企业社会责任与女性高管 .................................................................... 9 1.2.4分析评述 .............................................................................................. 11 1.3 研究内容及方法 ........................................................................................... 12 1.3.1研究内容 .............................................................................................. 12 1.3.2研究方法 .............................................................................................. 13 第2章 概念界定与理论基础 ................................................................................... 15 2.1概念界定 ........................................................................................................ 15 2.1.1女性高管 .............................................................................................. 15 2.1.2企业社会责任 ...................................................................................... 15 2.1.3企业价值 .............................................................................................. 16 2.2理论基础 ........................................................................................................ 17 2.2.1女性主义关怀伦理学 .......................................................................... 17 2.2.2社会角色理论 ...................................................................................... 18 2.2.3高阶梯队理论 ...................................................................................... 18 2.2.4利益相关者理论 ...................................................................