企业社会责任对企业财务绩效的影响研究---以制造行业为例.doc
约22页DOC格式手机打开展开
企业社会责任对企业财务绩效的影响研究---以制造行业为例,11400字自己的原创毕业论文，仅在本站独家提交，大家放心使用摘要企业社会责任（corporate social responsibility，简称csr）近些年受到广泛的关注，成为了研究的热点。陆续曝光的各种质量、人生安全问题事件，早些年的三聚氰胺毒奶粉事件、毒...
内容介绍
此文档由会员 否极泰来 发布
企业社会责任对企业财务绩效的影响研究---以制造行业为例
11400字
自己的原创毕业论文，仅在本站独家提交，大家放心使用
摘 要
企业社会责任（Corporate Social Responsibility，简称CSR）近些年受到广泛的关注，成为了研究的热点。陆续曝光的各种质量、人生安全问题事件，早些年的三聚氰胺毒奶粉事件、毒胶囊事件、富士康员工集体跳楼事件到近期3·15曝出的橡皮涂改液甲苯超标34倍、过期面粉事件，这些事件都引发了人们的思考和讨论，因此企业社会责任被更多的人研究。对企业社会责任的定义有很多种，但是都有共同点，企业在经营过程中的一些行为超越了法律、道德的要求，不仅仅是聚焦在公司的财富最大化，还考虑到对相关者的利益。但是追求利益最大化，不管是股东财富最大化还是利益相关者财富最大化，都是企业的目标，企业会考虑履行企业社会责任是否是纯粹的企业负担还是会对企业的可持续发展有积极作用，所以研究企业社会责任对企业财务绩效的影响具有重要的意义。本文选取了279家制造业相关数据进行实证研究，以探究前者对后者是如何影响的，为企业的履行企业责任提供指导方向。
关键词：企业社会责任 财务绩效 实证研究
ABSTRACT
CSR (Corporate Social Responsibility, hereinafter referred to as CSR) has been widely attention in recent years, it has become the focus of research. Emerged a variety of quality, safety incidents in life, in the early years of melamine tainted milk powder incident, poison capsule, foxconn employees collective jump off a building events to recent 3 • 15 revelations of rubber correction fluid’s toluene exceeding 34 times, expired flour events, these events are causing thoughts and discussion of food, so corporate social responsibility is more and more studied by people. There are many kinds of definition of corporate social responsibility, but they have similarities, some behavior in the process of enterprise in the business beyond the laws and moral requirements, people should not just focus on the company's wealth maximization, should also consider the interests of stakeholders. But pursue benefit maximization, shareholder wealth maximization and stakeholder wealth maximization, are goals of enterprise, enterprise may consider whether to perform corporate social responsibility will be the enterprise’s burden or produce positive effects on the sustainable development of the enterprise, so studying the impact of corporate social responsibility on corporate financial performance has important significance. In this paper, we do empirical research on the related data to explore how the former influence the latter, and provide guidance for the enterprise to perform corporate responsibility.
Key words：Corporate social responsibility Financial performance
The empirical research
目 录
前言
第1章 概述 - 1 -
1.1企业社会责任 - 1 -
1.1.1企业社会责任内涵 - 1 -
1.1.2社会责任构成 - 3 -
1.2企业财务绩效 - 4 -
1.2.1财务绩效的内涵 - 4 -
1.2.2财务绩效的评价 - 4 -
第2章 相关理论基础 - 5 -
2.1利益相关者理论 - 5 -
2.2财务绩效管理理论 - 6 -
2.3社会责任对财务绩效的影响 - 7 -
第3章 研究假设与理论模型构建 - 7 -
3.1研究假设 - 7 -
3.2企业社会责任对财务绩效影响理论模型 - 8 -
第4章 实证研究 - 9 -
4.1样本与数据 - 9 -
4.2变量测量 - 9 -
4.3分析与结果 - 9 -
4.3.1描述分析 - 9 -
4.3.2回归分析 - 9 -
4.3.3滞后分析 - 9 -
第5章研究结论与对策建议 - 16 -
5.1研究结论 - 16 -
5.2对策建议 - 16 -
参考文献： - 17 -
11400字
自己的原创毕业论文，仅在本站独家提交，大家放心使用
摘 要
企业社会责任（Corporate Social Responsibility，简称CSR）近些年受到广泛的关注，成为了研究的热点。陆续曝光的各种质量、人生安全问题事件，早些年的三聚氰胺毒奶粉事件、毒胶囊事件、富士康员工集体跳楼事件到近期3·15曝出的橡皮涂改液甲苯超标34倍、过期面粉事件，这些事件都引发了人们的思考和讨论，因此企业社会责任被更多的人研究。对企业社会责任的定义有很多种，但是都有共同点，企业在经营过程中的一些行为超越了法律、道德的要求，不仅仅是聚焦在公司的财富最大化，还考虑到对相关者的利益。但是追求利益最大化，不管是股东财富最大化还是利益相关者财富最大化，都是企业的目标，企业会考虑履行企业社会责任是否是纯粹的企业负担还是会对企业的可持续发展有积极作用，所以研究企业社会责任对企业财务绩效的影响具有重要的意义。本文选取了279家制造业相关数据进行实证研究，以探究前者对后者是如何影响的，为企业的履行企业责任提供指导方向。
关键词：企业社会责任 财务绩效 实证研究
ABSTRACT
CSR (Corporate Social Responsibility, hereinafter referred to as CSR) has been widely attention in recent years, it has become the focus of research. Emerged a variety of quality, safety incidents in life, in the early years of melamine tainted milk powder incident, poison capsule, foxconn employees collective jump off a building events to recent 3 • 15 revelations of rubber correction fluid’s toluene exceeding 34 times, expired flour events, these events are causing thoughts and discussion of food, so corporate social responsibility is more and more studied by people. There are many kinds of definition of corporate social responsibility, but they have similarities, some behavior in the process of enterprise in the business beyond the laws and moral requirements, people should not just focus on the company's wealth maximization, should also consider the interests of stakeholders. But pursue benefit maximization, shareholder wealth maximization and stakeholder wealth maximization, are goals of enterprise, enterprise may consider whether to perform corporate social responsibility will be the enterprise’s burden or produce positive effects on the sustainable development of the enterprise, so studying the impact of corporate social responsibility on corporate financial performance has important significance. In this paper, we do empirical research on the related data to explore how the former influence the latter, and provide guidance for the enterprise to perform corporate responsibility.
Key words：Corporate social responsibility Financial performance
The empirical research
目 录
前言
第1章 概述 - 1 -
1.1企业社会责任 - 1 -
1.1.1企业社会责任内涵 - 1 -
1.1.2社会责任构成 - 3 -
1.2企业财务绩效 - 4 -
1.2.1财务绩效的内涵 - 4 -
1.2.2财务绩效的评价 - 4 -
第2章 相关理论基础 - 5 -
2.1利益相关者理论 - 5 -
2.2财务绩效管理理论 - 6 -
2.3社会责任对财务绩效的影响 - 7 -
第3章 研究假设与理论模型构建 - 7 -
3.1研究假设 - 7 -
3.2企业社会责任对财务绩效影响理论模型 - 8 -
第4章 实证研究 - 9 -
4.1样本与数据 - 9 -
4.2变量测量 - 9 -
4.3分析与结果 - 9 -
4.3.1描述分析 - 9 -
4.3.2回归分析 - 9 -
4.3.3滞后分析 - 9 -
第5章研究结论与对策建议 - 16 -
5.1研究结论 - 16 -
5.2对策建议 - 16 -
参考文献： - 17 -
