上市公司企业社会责任会计信息披露与财务绩效的关系研究

摘要20世纪以来，伴随着企业对社会发展和人类生活的影响不断增强，要求企业承担社会责任的呼声越来越高涨，履行社会责任成为现代企业不可逃避的现实。本文从利益相关者角度，从环境问题、员工问题、法律问题、社区问题和公益行为、政府问题、客户、社会稳定与进步等7个方面对企业社会责任进行阐述，探讨企业社会责任的信息披露水平与财务绩效之间的关系。具体而言，本文以重污染行业2010-2012年上市公司作为研究样本，运用多元回归研究了企业社会责任信息披露与财务绩效的相关性。结果显示，企业在顾客、员工、社会公益方面履行的责任越多，披露的信息水平越高，企业的财务绩效水平越高。64954

关键词：企业社会责任信息披露企业财务绩效利益相关者

毕业论文外文摘要

Title A Research on the relationship between Corporate Social Responsibility Information Disclosure level and Corporate Financial Performance

Abstract

With the increasing impact on social development and human fives since 20th century, companies have been more and more appealed to assume social responsibilities， and fulfilling the social responsibilities has become a great problem that cannot be shirked anymore by modem companies．In this paper, from the perspective of stakeholders, select the dimension of the seven major categories of corporate social responsibility: (1) environmental issues, (2) employee issues, (3) legal issues, (4) community issues and public behavior, (5) Government (6) customers, (7) social stability and progress. Departure from these seven areas of heavy polluting industries listed companies in 2010-2012 as the study sample, the use of multiple regression corporate social responsibility information disclosure and financial performance. The results show that more enterprise customers, employees, social welfare aspects of the obligations, the higher the level of disclosure of information, the higher the level of financial performance.

Keywords: corporate social responsibility； Information Disclosure level； financial performance； Stakeholders

1 引言 1

1.1 选题背景和研究意义 1

1.2 研究内容和方法 2

2 文献综述 3

2.1 企业社会责任内涵 3

2.2 企业社会责任信息披露内涵 4

2.3 企业社会责任信息披露与财务绩效的关系研究综述 4

3 研究设计 7

3.1 样本与数据来源 7

3.2 指标选择 7

3.2.1 企业社会责任信息披露情况指标选择 7

3.2.2 公司财务绩效的指标选择 9

3.2.3 控制变量的选取 9

3.3 模型构建 10

4 实证分析 11

4.1 变量的描述性统计分析 11

4.2 截面数据回归分析 12

4.3 面板数据回归分析 13

5 主要结论及思考建议 15

5.1 本文主要研究结论上市公司企业社会责任会计信息披露与财务绩效的关系研究:http://www.youerw.com/kuaiji/lunwen_72388.html