發(fā)布時(shí)間：2018-05-13 13:29

  本文選題：利益相關(guān)者 + 社會(huì)責(zé)任��； 參考：《廣東財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：我國(guó)經(jīng)濟(jì)社會(huì)發(fā)展取得長(zhǎng)足進(jìn)步，也呈現(xiàn)一系列問題，比如很多企業(yè)只注重經(jīng)濟(jì)效益而忽視社會(huì)效益，沒有履行應(yīng)該履行的社會(huì)責(zé)任。在這種背景下社會(huì)責(zé)任成為多學(xué)科共同研究的熱點(diǎn)問題，最大的焦點(diǎn)莫過于社會(huì)責(zé)任與企業(yè)績(jī)效的關(guān)系問題。本文通過實(shí)證研究食品企業(yè)社會(huì)責(zé)任對(duì)其績(jī)效的影響，試圖為我國(guó)食品企業(yè)社會(huì)責(zé)任的研究積累一定的經(jīng)驗(yàn)證據(jù)，同時(shí)在實(shí)踐當(dāng)中引導(dǎo)食品企業(yè)面對(duì)社會(huì)責(zé)任的承擔(dān)問題。 本文首先論述研究背景、意義、內(nèi)容以及方法，進(jìn)而對(duì)相關(guān)研究文獻(xiàn)進(jìn)行回顧。其次，從利益相關(guān)者的角度出發(fā)尋找食品企業(yè)利益相關(guān)者，，進(jìn)而尋找指標(biāo)體系、搜集樣本、建立模型，分析食品企業(yè)履行社會(huì)責(zé)任之后對(duì)其績(jī)效產(chǎn)生的影響。研究發(fā)現(xiàn)，食品企業(yè)履行對(duì)投資者、員工、供應(yīng)商、消費(fèi)者、政府和社會(huì)公眾的社會(huì)責(zé)任對(duì)企業(yè)當(dāng)期的績(jī)效有正面的積極作用；當(dāng)期對(duì)利益相關(guān)者承擔(dān)社會(huì)責(zé)任對(duì)企業(yè)滯后一期（二期）的業(yè)績(jī)總體上有正向的影響；這種影響從時(shí)間上來看，表現(xiàn)在對(duì)當(dāng)年的影響大于次年，次年的影響大于再往后一個(gè)年度。 本文的創(chuàng)新性在于結(jié)合食品企業(yè)特點(diǎn)對(duì)指標(biāo)和變量進(jìn)行了完善，主要表現(xiàn)在結(jié)合食品企業(yè)特點(diǎn)對(duì)員工責(zé)任指數(shù)和食品安全與質(zhì)量等指標(biāo)的構(gòu)建，把員工工資之外的因素、食品質(zhì)量問題等棘手的問題納入考慮的范疇使其更加完善，同時(shí)采用最新年份食品行業(yè)的面板數(shù)據(jù)進(jìn)行靜態(tài)和動(dòng)態(tài)分析，探討滯后影響問題。論文的不足之處在于樣本容量的局限性、指標(biāo)的不完善以及研究深度的有限性。
[Abstract]:China's economic and social development has made considerable progress, but also presents a series of problems, for example, many enterprises only pay attention to economic benefits and ignore social benefits, and fail to fulfill their social responsibilities. In this context, social responsibility has become a hot issue of multidisciplinary research, the biggest focus is the relationship between social responsibility and corporate performance. Through the empirical study of the impact of food corporate social responsibility on its performance, this paper attempts to accumulate some empirical evidence for the study of food corporate social responsibility, and at the same time guide food enterprises to face the problem of social responsibility in practice. This paper first discusses the research background, significance, content and methods, and then reviews the relevant research literature. Secondly, from the point of view of stakeholders, to find out the food enterprise stakeholders, and then to look for the index system, collect samples, establish models, and analyze the impact on the performance of food enterprises after fulfilling their social responsibility. It is found that the social responsibility of food enterprises to investors, employees, suppliers, consumers, the government and the public has a positive effect on the current performance of enterprises. Social responsibility to stakeholders in the current period has an overall positive impact on the performance of the enterprise in the first (second phase) lag period; in time, the impact on the current year is greater than that on the following year. The impact of the next year is greater than that of the next year. The innovation of this paper is to combine the characteristics of food enterprises to perfect the indicators and variables, mainly to combine the characteristics of food enterprises to construct the index of employee responsibility and food safety and quality, and to take the factors other than employees' wages into account. Food quality problems and other thorny problems are taken into account to make it more perfect. At the same time, the static and dynamic analysis of panel data of food industry in the latest year is carried out to discuss the impact of lag. The shortcomings of this paper are the limitation of sample size, the imperfection of index and the limitation of research depth.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.82;F270;F272.5

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本文編號(hào)：1883344