【作者】 刘丹；

【导师】 吴彦龙；

【作者基本信息】 天津财经大学 ， 会计学， 2015， 硕士

【摘要】 1978年改革开放以后,随着经济体制的变革,我国国民经济得到了迅速的发展。尤其是房地产产业,在发展中逐渐成为了我国国民经济的主要发展动力。然而,过快的发展带来的不仅仅是经济价值的上升,同时还有许多社会问题。尤其是在近些年,房地产行业由于投资过热,一线二线城市的房屋价格不断创新高,房地产开发商为了眼前利益哄抬房价,建造质量不合格的房屋,向购房者进行虚假宣传,违反合同规定占用公共绿地,钻法律的空子偷税漏税等,这些行为严重影响了整个社会市场经济的有序运行。在这些现象的背后,隐藏着一个应该被全社会广泛关注的问题,即房地产企业的社会责任问题。较之国外,我国企业对自身应承担的社会责任意识还不够强烈,很多企业认为企业承担社会责任会影响其财务业绩。那么,我国房地产企业社会责任与其财务绩效之间实际上应该存在什么关系呢?本文主要针对这一问题进行分析讨论。整篇文章主要分为了五部分：首先是解释本文研究房地产企业社会责任与企业财务绩效关系的原因；其次是对企业社会责任理论进行概述,总结了企业社会责任理论的发展过程；第三部分介绍了房地产企业社会责任的概念以及责任的具体对象和范围；第四部分是基于理论分析进一步对我国房地产企业的社会责任与企业财务绩效的关系进行实证分析；最后分析实证结论并总结。本文选取了2008年到2013年在沪深交易所A股上市的144家房地产企业作为研究样本。在研究过程中,选用会计指标净资产收益率ROE和市场指标Tobin Q值来共同衡量房地产企业的财务绩效,建立了两个多元线性回归模型,应用SPSS 19.0软件对数据进行描述性统计分析和相关性分析,最终得出房地产企业承担对各个利益相关者的社会责任与其财务绩效之间存在一定正向相关关系的。更多还原

【Abstract】 After the Chinese economic reform policy in 1978,with the reform of economic system, our national economy has developed rapidly. Especially the real estate industry, in the process of development, has gradually become the main motive force of the development of our national economy. However, the rapid development not only brings the rise of economic value, but also causes a series of social problems. Especially in recent years, due to the overheating investment, housing prices in big cities has been continually rising, real estate developers bid up property prices in order to gain immediate interests, construct unqualified buildings and do false advertising to the buyer, Other actions such as violate of the provisions to use a public green space, take advantage of the legal loopholes to do tax evasion are also very common, which negatively affects the orderly operation of the market economy. Behind these phenomena lies a problem which should be widely concerned by the whole society, which is the social responsibility of real estate enterprises. Compared with foreign countries, enterprises in China have weak consciousness to its social responsibility, many companies believe that corporate social responsibility may have bad effect on its financial performance, and that is what this article mainly aimed on:the relationship between social responsibility and financial performance of estate enterprise in our country.The entire article mainly divides into five parts:the first part mainly explains the relationship between the corporate social responsibility and the financial performance of the real estate industry; Second part is an overview of corporate social responsibility theory, which summarizes the development of corporate social responsibility theory; The third part introduces the concept of real estate corporate social responsibility and the specific object and scope of real estate enterprise social responsibility; The fourth part is empirical analysis of the relationship between social responsibility and corporate financial performance based on the stakeholder theory; and the final part gives empirical conclusion and summary.This article selects the data of 144 real estate enterprises in Shanghai and Shenzhen stock market from 2008 to 2013 as the research sample. During the research process, the author choose the accounting index ROE and market index Tobin Q value to measure financial performance of real estate enterprises, setting up two multiple linear regression model, using SPSS to give descriptive statistical analysis and correlation analysis to the collected data, and eventually concluded that there is a positive relationship between financial performance and social responsibility of real estate enterprises.更多还原