【作者】 李丽；

【导师】 谢军占；

【作者基本信息】 长安大学 ， 会计学， 2019， 硕士

【摘要】 “企业社会责任”一词最早出现在西方国家,经过较长的发展历程,企业社会责任理论在国外已经比较成熟。我国对企业社会责任的研究相对较晚,但如今企业社会责任已经成为一个热点话题,受到学者、政策制定者等社会各界人士的广泛关注。究其原因,一是因为企业社会责任理论研究的热潮带动了我国关于社会责任的思考,二是由于食品安全事件、环境污染事件、安全事故等的不断发生使得社会责任履行迫在眉睫。2018年7月15日,长生生物“疫苗们”事件的发生,又激发了关于企业社会责任新一轮的思考,再一次明确企业必须要承担起社会责任,要求企业需要对整个社会负责。制造业占据我国工业的中心地位,是国民经济的核心主体,是国家工业化、城镇化、现代化建设的发动机。同样,制造业也承担着更多的社会责任,食品制造、医药制造等与人民生活密切相关的企业都包括在制造业内,制造业更多地受到外界的关注,制造业企业是否履行社会责任对整个社会的影响是巨大的,但就目前情况来看,只有较少部分的企业认识到社会责任的重要性。多数企业不履行社会责任、对社会责任比较抵触的原因之一是因为企业要为此付出一定的成本,担心成本的付出会导致企业效益的下降。但其实承担社会责任并不是表面所看到的对企业来说仅有支出,它还会使企业获得良好的声誉,带来企业财务绩效的提升。本文结合规范研究与实证研究,以2010-2017年沪深两市上市制造业企业为研究对象,依据企业社会责任、企业社会契约、利益相关者、卡罗尔社会责任金字塔模型、企业社会责任战略等理论提出假设并建立研究模型,结合利益相关者理论与修正的卡罗尔社会责任金字塔模型对社会责任指标进行赋值,对财务绩效的衡量采用净资产收益率指标。之后通过进行描述性统计分析、相关性分析、回归分析等,实证检验制造业履行社会责任与财务绩效之间存在的关系,并得出结论即企业综合社会责任的履行有利于财务绩效的提高;企业积极履行对股东、债权人、供应商、消费者、政府的社会责任对企业财务绩效有积极的影响;企业对员工的社会责任与财务绩效负相关。最后,根据研究结论,从履行社会责任的事前、事中、事后三个阶段出发,每个阶段又分为企业、政府、社会三个维度为制造业企业社会责任履行提供建议,提倡建立多位一体的社会责任体系,使制造业企业更加积极地履行社会责任。同时,利用制造业的主体地位,也可以带动其他类型的企业承担社会责任,促使社会持续健康发展,达到双赢甚至多赢的效果。更多还原

【Abstract】 The term ’corporate social responsibility’ first appeared in western countries.After a long development process,the theory of corporate social responsibility has matured abroad.China’s research on corporate social responsibility is relatively late,but now corporate social responsibility has become a hot topic,and it has attracted wide attention from scholars,policy makers and other people from all walks of life.The reason is that the enthusiasm for the study of corporate social responsibility theory has led to the thinking of social responsibility in China,and the second is due to the continuous occurrence of food safety incidents,environmental pollution incidents and safety accidents.On July 15,2018,the occurrence of the ’vaccines’ event of the longevity organism stimulated a new round of thinking about corporate social responsibility.Once again,it was clear that enterprises must assume social responsibility and require enterprises to be responsible to the entire society.The manufacturing industry occupies the central position of China’s industry,is the core body of the national economy,and is the engine of national industrialization,urbanization,and modernization.Similarly,the manufacturing industry also bears more social responsibilities.Enterprises such as food manufacturing and pharmaceutical manufacturing that are closely related to people’s lives are included in the manufacturing industry.The manufacturing industry is more concerned by the outside world.Whether the manufacturing enterprises fulfill their social responsibilities has a huge impact on the whole society,but as far as the current situation is concerned,only a small number of companies recognize the importance of social responsibility.One of the reasons why most companies fail to fulfill their social responsibilities and are more resistant to social responsibilities is because they have to pay a certain cost for this,and they worry that the cost will lead to a decline in corporate profits.But in fact,taking social responsibility is not the only thing that is seen on the surface of the enterprise.It will also give the company a good reputation and improve the financial performance of the company.This paper combines normative research and empirical research,taking the listed manufacturing enterprises of Shanghai and Shenzhen stock markets in 2010-2017 as the research object,based on corporate social responsibility,corporate social contract,stakeholders,Carol social responsibility pyramid model,corporate social responsibility strategy The theory puts forward the hypothesis and establishes the research model,combines the stakeholder theory with the revised Carol social responsibility pyramid model to assign social responsibility indicators,and measures the financial performance using the ROE indicator.After descriptive statistical analysis,correlation analysis,regression analysis,etc.,empirically test the relationship between manufacturing social responsibility and financial performance,and draw conclusions.Finally,according to the research conclusions,starting from the three stages of fulfilling social responsibility before,during and after the event,each stage is divided into three dimensions: enterprise,government and society to provide suggestions for the implementation of social responsibility of manufacturing enterprises,and advocate the establishment of multiple The integrated social responsibility system enables manufacturing enterprises to more actively fulfill their social responsibilities,which will make China’s manufacturing industry grow stronger.At the same time,the use of the main position of the manufacturing industry can also drive other types of enterprises to undertake social responsibilities,and promote the sustainable and healthy development of the society to achieve a win-win or even win-win effect.更多还原