农业上市公司社会责任与财务绩效的关系研究

发布时间：2018-03-27 23:02

本文选题：农业上市公司　切入点：社会责任　出处：《浙江农林大学》2017年硕士论文

【摘要】：农业上市公司具有一般上市公司的普遍性特征,承担着一般公司都承担的社会责任,但其行业的特殊性,农产品与消费者的健康甚至生命紧密相关,这使得对其社会责任履行状况的研究显得更有意义。近几年,我国的农业问题是国家和政府关注的重点问题,食品安全问题频频发生,得到了社会的关注。我国一些农业企业在利益的驱使下没有履行社会责任,在牺牲消费者的利益的同时也损害了企业自身的利益。可见,农业企业社会责任问题除了一些外部问题,如政府外部监管不力、政府引导外,对社会责任以及财务绩效关系的认知,也是不容忽视的重要问题。本研究选取在沪市深市上市的41家农业上市公司2010年—2015年这6年的相关数据作为样本。根据利益相关者理论,将农业上市公司对股东、债权人、员工、客户、供应商以及政府履行的责任作为社会责任的具体指标;将资产收益率以及托宾Q值作为农业上市公司财务绩效的指标。提出假设,建立相关模型,对变量进行描述性分析,相关性分析、回归分析以及稳健性检验。根据实证研究结果得到以下结论:农业上市公司履行对客户和政府的责任有利于财务绩效的提高,而其他社会责任具体维度对财务绩效没有发挥积极的推动作用。农业上市公司资产收益率的提高对企业社会责任水平的提升具有促进作用,而托宾Q值对企业社会责任水平的提高没有明显的促进作用。并且根据结论提出以下建议:提高农业上市公司对社会责任的认识、积极履行纳税义务、加大农业上市公司对社会责任信息的披露、维护消费者权益,建立良好形象以及提升经营管理能力和财务水平。
[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.
【学位授予单位】：浙江农林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6;F270

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