摘要
关于社会责任履行和企业绩效的关系研究，国内外学术界已经有了一定的成果，本文在学习前人研究成果的基础上，做了进一步的深入学习研究。我国对社会责任履行与企业绩效影响关系的研究起步较晚，尚不成熟，没有得出统一结论，落后于国际上发达国家；实际应用更是存在很多问题，社会责任履行和企业绩效关系研究还处于起步阶段，因此本文选题符合时代经济需要，有现实创新意义。
近几年食品安全事件不断出现，对人民群众健康构成严重威胁，引起了强烈的社会反映，社会各界要求企业履行社会责任的呼吁声越来越高，促使我国政府开始高度关注企业在生产经营过程中对社会带来的影响。基于此，本文就企业社会责任履行情况与企业绩效的关系进行研究，以促使企业自觉履行社会责任，重视人民生活的安全性和健康程度，关注生态环境的可持续发展。随着人民生活水平不断改善，人们的消费观念也逐步发生改变，人们不再像从前一样只关心产品的性能与质量，现在人们消费更关注产品的绿色环保可持续性，人们会关注所生产产品绿色环保性、企业的生态环境保护意识水平、企业对社会公益事业关注程度等对社会责任履行的认知情况。因此，在当今时代，企业社会责任的履行就显得极为重要，直接关系着企业的长远发展、甚至会影响到企业的生存情况。
本文就社会责任履行与企业绩效的关系进行了实证分析，选取石化行业19家上市公司5年来的数据，对企业履行社会责任与企业经营业绩的影响方向进行了分析。本研究采用了线性回归模型进行实证分析，根据利益相关者理论、社会契约理论，结合实际需要选择政府贡献率、投资者收益率、员工贡献率、公益事业贡献率反映企业的社会责任履行情况；企业绩效考核指标选取中，考虑到市场指标的影响因素太多、我国近5年股市波动很大，会影响研究结果的可靠性，故没有选择市场指标，而是选择了财务指标—投资收益率来反映企业绩效情况。并将政府贡献率、投资者收益率、员工贡献率、公益事业贡献率这4个反映企业社会责任履行情况的指标作为自变量，以投资收益率作为因变量指标用来反映企业绩效水平，并就他们的影响方向进行研究。
本文从实际出发，结合我国石化行业企业情况，通过实证研究发现从长远来看，企业履行社会责任和企业绩效是正相关的，由此得出本文的结论，履行社会责任从长远来看对提升企业绩效、促进企业发展是有利的，进而鼓励企业经营管理层自觉积极的履行应尽的社会责任。并在此基础上提出了企业履行社会责任的建议和具体措施。
本文的创新点有：第一，本文根据利益相关者理论、社会契约理论，在借鉴前人研究方法的基础上，建立了与以往研究不同的指标体系；第二，本文是针对石化行业企业社会责任履行与企业绩效之间的关系进行研究，在此领域内，现有的研究还不多。
本论文还存在很多不足的地方，有待进一步的深入学习研究。不足之处有，第一，在指标选择上有一定的不足，本文选择的指标不能够全面准确的反映企业社会责任履行和企业绩效情况；第二，本文数据均来自各种网站，不排除企业对这些数据做过粉饰的情况；第三，本文的建议是从理论层面提出，在实践操作中可能会有些难度；第四，本人学识浅薄，在研究过程中难免会有很多不足的地方，有待进一步提升。
On the interrelationship between the fulfillment of social responsibility andbusiness performance of enterprises, a certain amount of achievements have beenattained in academic fields both at home and abroad, and the writer makes afurther study based on foregoing achievements. At present in China, theaccounting theory of social responsibility of enterprise is still in preliminarystatus, the theory study is still insufficient and fall behind of the developedcountries, a plenty of problems exist in terms of practical application, and theviewpoint to conclude the interrelationship between the fulfillment of socialresponsibility and business performance of enterprises has not been finalized.
In recent years, safety incidents of food have been continuously emerging.These events pose a serious threat health of the people, causing a strong socialreflection, impelling a more and more intensive appeal from society for thefulfillment of social responsibilities obliged by enterprises, also contributing toChinese government began to be highly concerned about the impact ofenterprises in the production process. Based on this, the writer intends to make astudy on the interrelationship between the fulfillment of social responsibility andbusiness performance of enterprises, to encourage enterprises to voluntarilyundertake social responsibilities, emphasize health and safety of people’s lives,concern about the ecological environment for sustainable development. With thecontinuous improvement of people's living standards, people's consumptionconcept is being gradually changed. They no longer only care about theperformance and quality of the product, but now take the sustainability ofenvironment protection of products into consideration. People will concern aboutthe environment protection of products, the degree of consciousness about theprotection of ecological environment of enterprises, social commonwealconcerned and social responsibility fulfilled by enterprises. Therefore, the social responsibility fulfilled by enterprises nowadays is extremely important, which isdirectly related to and even affect their long-term developments and survivals.
The writer analyses the interrelationship between the fulfillment of socialresponsibility and business performance of enterprises by evidences in five yearsof data from the selected19listed companies in petrochemical industry. Thestudy adopts a linear regression model, chooses the stakeholder theory and theSocial Contract, in conjunction with actual needs to select the contribution rateof governments, profit rate of investors, contribution rate of employees andcontribution rate of public services, to jointly reflect the social responsibilityfulfilled by enterprises. In selecting assessment indicators of businessperformance of enterprises, due to the complexity of the factor affecting marketindicators, and great fluctuation of stock market has been occurred in the past5years in China, thus influencing the reliability of the study results, so that marketindicators is not, but financial indicators are selected instead, of which the profitrate of investment reflects the business performance of enterprises. In addition,the four indicators, i.e., the contribution rate of governments, profit rate ofinvestors, contribution rate of employees and contribution rate of public services,which reflect social responsibility fulfillment of enterprises are regarded asindependent variables, while the indicator, i.e., the profit rate of investment,which reflects the business performance of enterprises is regarded as thedependent variable.
Proceed from reality, combined with situations of petrochemical industry inChina, the study finds that, as a long-term standpoint, an enterprise to fulfill itssocial responsibility is positively correlated to that of business performance.Herein, a conclusion is reached that, for a long-term development, an enterpriseto fulfill its social responsibility is beneficial to enhance that of businessperformance and promote development, and the enterprise shall be encouraged toactively fulfill its social responsibility. Aside from the above, recommendationsand specific measures for enterprises to fulfill their social responsibilities areproposed.
The innovation of theory in this paper is greatly expressed are： First,indicator system, which is different from previous studies, founded according tothe stakeholder theory and the Social Contract on the basis of previous study approaches; second, this is a study for the interrelationship between thefulfillment of social responsibility and business performance of enterprises inpetrochemical industry, of which the specialized study is still in preliminarystatus.
In this paper, there are still many deficiencies, pending further in-depthstudy and research. As to inadequacies, first, a certain deficiency in indicatorschoice, which can not fully and accurately reflects the situation of the fulfillmentof social responsibility and business performance of enterprises; second, the dataquoted in this paper is from websites, so the truths probably are covered byenterprises; third, the recommendations of this paper are raised from thetheoretical level, and there may be some difficulties in the practical application;fourth, the writer’s experience and knowledge are limited, so that it is inevitablethat there will be many deficiencies in the study process, pending further studyand research.
引文
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