【作者】 李楠；

【导师】 王峰；

【作者基本信息】 吉林大学 ， 会计学， 2020， 硕士

【摘要】 经济发展带来社会物质财富增加的同时也带来了环境污染、分配不公、资源浪费、违法欺诈经营等一系列社会问题。随着企业在经济和社会中权力的膨胀,及公众维权意识的提高,各方开始要求企业承担相应的社会责任。在我国,自2006年深圳证券交易所发布《上市公司社会责任指引》以来,我国上市公司披露社会责任报告的数量不断增加。当前我国企业社会责任报告的披露还处于自愿阶段,企业在社会责任的履行方面仍存在着畏难情绪,部分企业存在着认为履行社会责任消耗的成本会损害企业效益的现象。但是,随着相关损害公众利益的事件层出不穷、消费者维权意识的不断提高、互联网的发展所带来的媒体治理作用的增强、国家三大攻坚战中对污染防治的重点关注都在要求企业能够履行其应尽的社会责任。因此,在当前的背景形势下,选择处于国家治理重点的重污染行业为研究对象,研究重污染行业企业履行社会责任对财务绩效的影响,并且验证政府、媒体及行业履行企业社会责任水平在其中的调节作用十分必要。本文在梳理国内外关于企业社会责任的演进及发展、企业社会责任对财务绩效的影响、制度压力的调节作用等相关研究的基础上,研究重污染行业企业履行社会责任对财务绩效的影响,及制度压力的调节作用。从利益相关者视角出发选取股东、债权人、供应商、消费者、员工、政府、社区、环境8个主体作为企业履行社会责任的研究对象,并借鉴财政部颁布的企业绩效评价操作细则从盈利能力、营运能力、偿债能力及发展能力四个方面衡量财务绩效,运用因子分析方法构建综合财务绩效指标体系,以期做到对绩效的全面衡量,制度压力通过政府、媒体、行业三个方面进行多角度、全面衡量。结果表明,滞后一期的企业社会责任对财务绩效有显著的正向影响,进一步研究政府、媒体及行业履行企业社会责任水平在企业社会责任影响财务绩效中的调节作用,研究结果表明,政府监管负向调节企业社会责任与财务绩效之间的关系;媒体报道的倾向性,即正面报道有正向调节作用;行业履行企业社会责任水平有正向调节作用。更多还原

【Abstract】 Economic development not only increases social material wealth,but also brings a series of social problems such as environmental pollution,unfair distribution,waste of resources and illegal operation.With the expansion of enterprises’ power in the society and the improvement of public awareness of rights protection,all parties begin to require enterprises to assume corresponding social responsibilities.In China,since the shenzhen stock exchange issued the “guidelines on social responsibility of listed companies” in 2006,the number of social responsibility reports disclosed by listed companies has been increasing.At present,the disclosure of corporate social responsibility report in China is still in the voluntary stage,and there is a fear of difficulties in the performance of corporate social responsibility.Some enterprises believe that the cost of social responsibility will damage the corporate benefits.However,with the continuous emergence of relevant events that harm public interests,the continuous improvement of consumers’ awareness of rights protection,the enhanced role of media governance brought by the development of the Internet,and the three major national battles for pollution prevention and control,enterprises are required to fulfill their social responsibilities.Therefore,in the current background situation,it is necessary to select the heavy pollution industry which is the focus of national governance as the research object to study the impact of enterprises in heavy pollution industry fulfilling social responsibility on financial performance,and to verify the regulating role of government,media pressure and industry.This article in combing the domestic and foreign about the evolution and development of corporate social responsibility,corporate social responsibility on financial performance,the effects of system pressure adjustment and other relevant research,to study the influence of social responsibility fulfillment on financial performance of enterprises in heavy pollution industries and the regulating effect of institutional pressure.From the perspective of stakeholders,eight subjects are selected as research objects for enterprises to fulfill their social responsibilities,including employees,consumers,government,community,environment,shareholders,creditors and suppliers.In addition,the operation rules of enterprise performance evaluation promulgated by the Ministry of Finance are used to measure the financial performance from four aspects: profitability,operation ability,debt paying ability and development ability.Factor analysis method is used to construct comprehensive financial performance indicators,so as to achieve a comprehensive measurement of performance.Institutional pressure is comprehensively measured from three aspects: government,media and industry.The results show that the lag issue of corporate social responsibility has a significant positive impact on financial performance.Further research on the moderating effect of government,industry and media,the research results show that government regulation negatively regulates the relationship between corporate social responsibility and financial performance;The tendency of media report,namely the positive report has the positive adjustment effect;The level of corporate social responsibility fulfillment in the industry has a positive regulating effect.更多还原