【作者】 程宁；

【导师】 蔡贤恩；

【作者基本信息】 福建农林大学 ， 农业经济管理， 2011， 硕士

【摘要】 随着经济的全球化的深入发展和市民社会的发展以及消费者消费观念的革新,社会各界对企业社会责任越来越重视。企业的竞争将不再限于以往的单纯价格和技术层面上的竞争,还表现在企业对社会责任的履行上。企业履行社会责任不仅能改善自己就的社会形象,促进社会与环境的和谐发展和企业的可持续发展,同时企业对社会责任履行的已经成为企业竞争力的一个重要层面。在这种形势下,完善农业上市公司社会责任的管理刻不容缓。作为农业现代化和产业化的领导力量,农业上市公司履行社会责任将会为其带来回报,同时对涉农企业起到示范作用。本文基于利益相关者论对农业上市公司的社会责任几个相关问题进行了探索性研究。本研究首先从利益相关者的理论视角界定了企业社会责任,然后分析了农业上市公司对各利益相关者的社会责任。并据此构建了衡量农业上市公司社会责任的指标体系。然后选择了44家主业为涉农行业的上市公司,根据其公开的2009年公司年报和财务报表信息整理出评价指标体系所需要的数据,根据数据的实际可得状况对相关指标进行了调整。然后通过熵权法、修正CRITIC法和修正DIDF法确定了各个指标的权重,并对权重的合理性和指标的区分能力进行的适当解释。然后根据相应的指标权重对农业上市公司对各利益相关者的社会责任贡献进行了评价。并对不同农业上市公司在社会责任表现上的差异进行了分析。上市公司履行社会责任与其企业价值的关系对其如何履行社会责任有重要影响。所以本研究也分析了农业上市公司的企业社会绩效和企业价值关系。本研究以对农业上市公司社会责任评价的数据作为自变量,以反映其企业价值的Tobin’Q值作为解释变量,再用回归分析方法对二者的关系进行了实证检验和分析。最后对如何完善和促进农业上市公司履行社会责任提出了相应的建议。主要从构建外界对企业履行社会责任的现实压力和企业自身履行社会责任的内在意义、策略两方面分析了如何履行好对消费者、环境和员工的责任。更多还原

【Abstract】 With the progress of economical globalization, the development of civil society and the change of consuming interest, people from all levels of our society begin to pay more and more attention to corporate social responsibility (CSR). Therefore the competition among different firms is not only on price and technology but also on CSR. Namely CSR has become an essential component of the competitiveness of a company. To practice CSR is beneficial to build a new image for a company, to promote a harmonious development between human society and natural environment and the sustainable development of the enterprise. So it is imperative to implement CSR. Playing a leading role in agricultural modernization and industrialization, agricultural listed companies would be rewarded from putting CSR into effect and serve as a model for other agriculture-related enterprises. This paper makes an attempt to study some problems related to CSR of agricultural listed companies based on stakeholder theory.By defining the concept of CSR from the aspect of stakeholder theory, the paper explained the social responsibility for different stakeholders of agricultural listed companies. Then an indices system is formed to assess the CSR performance of agricultural listed companies. The index system is revised owing to the availability of relevant data which collected from the year book and financial statements 2009 of 44 agricultural listed companies. The weights of these indices are calculated by way of entropy, revised CRITIC and revised DIDF techniques. Analysis is also made to explain why these indexes are feasible to reflect different items of CSR. Evaluation of the CSR contribution to different stakeholders of these companies is made by using the weights calculated. Furthermore the difference of CSR performance of these listed companies is analyzed accordingly.The mutual link between CSR performance and financial value of listed companies has something to do with the implementation of CSR of these companies. In other words,a firm is more likely to implement CSR if CSR has positive impact on its financial performance.So this study analyzed the relationship between CSR performance and corporate value of agricultural listed companies. Regression analysis is conducted using the data from CSR performance (the explaining variables) evaluation and Tobin’s Q index (the dependent variable) of agricultural listed companies.Finally several possible advices are put forward to improve and to promote the CSR practice of agricultural listed companies. These suggestions, which concerns with forming the external pressure, and the benefits and tactics of implementing CSR for these companies, are mainly aimed at improving the CSR performance of consumers, environment and employees.更多还原