發(fā)布時間：2018-03-27 23:02

  本文選題：農(nóng)業(yè)上市公司　切入點：社會責任　出處：《浙江農(nóng)林大學(xué)》2017年碩士論文

【摘要】：農(nóng)業(yè)上市公司具有一般上市公司的普遍性特征,承擔著一般公司都承擔的社會責任,但其行業(yè)的特殊性,農(nóng)產(chǎn)品與消費者的健康甚至生命緊密相關(guān),這使得對其社會責任履行狀況的研究顯得更有意義。近幾年,我國的農(nóng)業(yè)問題是國家和政府關(guān)注的重點問題,食品安全問題頻頻發(fā)生,得到了社會的關(guān)注。我國一些農(nóng)業(yè)企業(yè)在利益的驅(qū)使下沒有履行社會責任,在犧牲消費者的利益的同時也損害了企業(yè)自身的利益�？梢�,農(nóng)業(yè)企業(yè)社會責任問題除了一些外部問題,如政府外部監(jiān)管不力、政府引導(dǎo)外,對社會責任以及財務(wù)績效關(guān)系的認知,也是不容忽視的重要問題。本研究選取在滬市深市上市的41家農(nóng)業(yè)上市公司2010年—2015年這6年的相關(guān)數(shù)據(jù)作為樣本。根據(jù)利益相關(guān)者理論,將農(nóng)業(yè)上市公司對股東、債權(quán)人、員工、客戶、供應(yīng)商以及政府履行的責任作為社會責任的具體指標;將資產(chǎn)收益率以及托賓Q值作為農(nóng)業(yè)上市公司財務(wù)績效的指標。提出假設(shè),建立相關(guān)模型,對變量進行描述性分析,相關(guān)性分析、回歸分析以及穩(wěn)健性檢驗。根據(jù)實證研究結(jié)果得到以下結(jié)論:農(nóng)業(yè)上市公司履行對客戶和政府的責任有利于財務(wù)績效的提高,而其他社會責任具體維度對財務(wù)績效沒有發(fā)揮積極的推動作用。農(nóng)業(yè)上市公司資產(chǎn)收益率的提高對企業(yè)社會責任水平的提升具有促進作用,而托賓Q值對企業(yè)社會責任水平的提高沒有明顯的促進作用。并且根據(jù)結(jié)論提出以下建議:提高農(nóng)業(yè)上市公司對社會責任的認識、積極履行納稅義務(wù)、加大農(nóng)業(yè)上市公司對社會責任信息的披露、維護消費者權(quán)益,建立良好形象以及提升經(jīng)營管理能力和財務(wù)水平。
[Abstract]:Agricultural listed companies have the general characteristics of the general listed companies and bear the social responsibility of the general companies. However, the particularity of their industries, the health and even the lives of consumers are closely related to agricultural products. In recent years, agricultural problems in China have been the focus of attention of the state and the government, and food safety problems have occurred frequently. Some agricultural enterprises in our country have failed to fulfill their social responsibilities under the drive of interests, and have also harmed their own interests while sacrificing the interests of consumers. Besides some external problems, such as the weak supervision of the government and the guidance of the government, the social responsibility of agricultural enterprises and the relationship between financial performance and social responsibility are recognized. This study selects 41 agricultural listed companies listed in Shenzhen Stock Exchange in Shanghai as samples. According to stakeholder theory, agricultural listed companies are treated to shareholders and creditors. Employees, customers, suppliers and the government fulfill their responsibilities as specific indicators of social responsibility; take the return on assets and Tobin Q as indicators of financial performance of agricultural listed companies. Descriptive analysis, correlation analysis, regression analysis and robustness test of variables. According to the results of empirical research, the following conclusions are obtained: the performance of agricultural listed companies to customers and governments is conducive to the improvement of financial performance. Other specific dimensions of social responsibility do not play a positive role in promoting financial performance. However, Tobin's Q value has no obvious promoting effect on the level of corporate social responsibility. According to the conclusion, the following suggestions are put forward: to improve the understanding of agricultural listed companies' social responsibility, and to actively fulfill their tax obligations. To increase the disclosure of social responsibility information of agricultural listed companies, to safeguard the rights and interests of consumers, to establish a good image, and to improve the ability of management and financial level.
【學(xué)位授予單位】：浙江農(nóng)林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F324;F302.6;F270

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本文編號：1673630