会计学院知识库

近年来，中国企业、政府等愈加重视企业社会责任问题，并采取了相关行动，学者们也积极对此展开相关研究。多数学者采用基于大样本的实证研究方式探究企业社会责任与财务绩效的关系问题，但是，基于大样本的研究往往只能反映企业间的共性问题，而无法解决企业存在的个性问题。除此以外，许多企业的社会责任管理存在问题。企业的社会责任资源是有限的，但多数企业缺少合理分配这项资源的意识和方法，导致企业履责效益无法最大化，甚至出现企业不愿履责的现象。而本文运用广义灰色关联分析模型，研究企业社会责任履行对财务绩效的贡献程度，帮助企业从自身履责实际出发，合理分配社会责任资源，扩大履责效益。

房地产行业是支撑中国经济发展的重要产业，涉及百姓安居、民生就业、政府税收、绿色发展等方方面面，相对而言，房地产企业需要承担的责任也就更为艰巨。但是，我国房地产行业普遍存在虚假宣传、房屋质量差、工伤讨薪难等问题，反映出行业整体社会责任意识和管理的缺位。因此，亟需一家社会责任管理较为完善的企业作为行业标杆，而华润置地作为行业中这一方面的翘楚，对其进行社会责任的相关研究极为重要。

本文按照作用机制分析-现状分析-贡献程度分析的研究逻辑展开全文。在企业社会责任理论、利益相关者理论、资源依赖理论以及信号传递理论基础上，首先，从理论角度明确了企业对利益相关方负责会为其创造价值。其次，介绍了房地产行业履责现状及其存在的典型履责问题。随后，明晰了华润置地社会责任管理及其对利益相关方的履责实践情况。再次，本文运用广义灰色关联分析模型，研究华润置地社会责任履行对企业长、短期财务绩效的贡献程度，得到综合关联度排名结果，分析发现：（1）员工和客户对华润置地长期财务绩效贡献较大；（2）环境对华润置地短期财务绩效贡献更大；（3）慈善捐赠投入和研发投入对华润置地长、短期财务绩效贡献均不明显。之后，将排名结果与华润置地可持续发展重大性议题进行对比分析，发现：从财务绩效角度看，绿色建筑议题、职业发展议题、保护客户权益议题、客户满意度议题的重要性被企业低估。最后，为使华润置地更加合理地分配社会责任资源，扩大履责效益，提出相关建议。

In recent years, Chinese enterprises and governments have paid more attention to the issue of corporate social responsibility and taken relevant actions, and scholars have also actively carried out relevant research on this issue. Most scholars use empirical research based on large samples to explore the relationship between corporate social responsibility and financial performance, but studies based on large samples can often only reflect the common problems among enterprises, but cannot solve the personality problems of enterprises. In addition, there are problems with the social responsibility management of many companies. Corporate social responsibility resources are limited, but most enterprises lack the awareness and method of rational allocation of this resource, resulting in the inability to maximize the efficiency of corporate responsibility, and even the phenomenon that enterprises are unwilling to perform their responsibilities. This paper uses the generalized grey correlation analysis model to study the contribution of csrcover performance to financial performance, which can help enterprises to reasonably allocate social responsibility resources and expand the efficiency of corporate responsibility from the actual performance of their responsibilities.

The real estate industry is an important industry supporting China's economic development, involving people's housing, people's livelihood and employment, government taxation, green development and other aspects, relatively speaking, the responsibility that real estate enterprises need to bear is more arduous. However, China's real estate industry generally has false publicity, poor housing quality, work injuries and salary difficulties and other issues, reflecting the lack of overall social responsibility awareness and management of the industry, therefore, there is an urgent need for a relatively perfect social responsibility management enterprise as an industry benchmark, and China Resources Land as the leader in this aspect of the industry, its social responsibility related research is extremely important.

This paper expands the full text according to the research logic of mechanism analysis, status quo analysis and contribution degree analysis. Based on the theory of corporate social responsibility, stakeholder theory, resource dependence theory and signal transmission theory, first of all, from the theoretical point of view, it is clear that enterprises are responsible for stakeholders and create value for them. Secondly, the current situation of responsibility performance in the real estate industry and its typical performance problems are introduced. Subsequently, the social responsibility management of China Resources Land and its performance of responsibilities to stakeholders were clarified. Third, this paper uses the generalized grey correlation analysis model to study the degree of contribution of CR Land's social responsibility fulfillment to the long-term and short-term financial performance of enterprises, and obtains the comprehensive relevance ranking results, and the analysis finds that: (1) employees and customers contribute more to the long-term financial performance of CR Land; (2) the environment contributes more to the short-term financial performance of CR Land; (3) the contribution of charitable donations and R&D investment to the long-term and short-term financial performance of CR Land is not obvious. After that, the ranking results were compared with the major issues of sustainable development of China Resources Land, and it was found that from the perspective of financial performance, the importance of green building issues, career development issues, customer rights protection issues and customer satisfaction issues was underestimated by enterprises. Finally, in order to make China Resources Land more rationally allocate social responsibility resources and expand the efficiency of responsibility, relevant suggestions are put forward.