片仔癀履行社会责任对财务绩效的影响研究

LZUFE-KMS > 会计学院

作者	陈婕
姓名汉语拼音	chenjie
学号	2019000008106
培养单位	兰州财经大学
电话	15214052564
电子邮件	584215163@qq.com
入学年份	2019-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	会计
学科代码	1253
第一导师姓名	孔陇
第一导师姓名汉语拼音	konglong
第一导师单位	兰州财经大学
第一导师职称	教授
第二导师姓名	葛明波
第二导师姓名汉语拼音	gemingbo
第二导师单位	国家电投集团黄河上游水电开发有限责任公司
第二导师职称	正高级会计师
题名	片仔癀履行社会责任对财务绩效的影响研究
英文题名	Research on the impact of PientzeHuang's fulfillment of social responsibility on financial performance
关键词	片仔癀企业社会责任利益相关者财务绩效
外文关键词	Pientzehuang;Corporate Social Responsibility;Stakeholders; Financial Performance
摘要	20 世纪初，社会责任概念的提出突破了股东利益至上的盲目逐利观。开始思考利益背后企业应该承担的责任。即使对这个领域的研究已有百年，但这并不意味着这项工作已经成为过去式。并且就当前的实践结果来看，并非每个组织都能主动将社会责任观融进自身公司文化，培养企业社会责任意识仍道阻且长。就当前的研究结果来看，学界对企业社会责任的关注热度并未减少，但就企业社会责任与财务绩效两者间的关系仍未有定论，这也为本文研究的展开提供了前提条件。本文以医药公司片仔癀为研究对象，借助利益相关者理论。首先，从股东、债权人、员工和消费者以及社会公益、政府、环境等七个方面分析了片仔癀社会责任的履行情况；其次，本文通过文献梳理结合医药行业的特殊性，确定了解释变量和被解释变量，用相关性和回归性分析做了基本的实证分析，得出企业履行社会责任对财务绩效有促进作用的结论；再次，本文以《上市公司社会责任指引》等相关文件为依据，选取了可用于评估企业社会责任的具有代表性的指标，通过整理片仔癀 2007 年—2020 年的数据，确立以片仔癀承担责任为时间轴的主线，纵向分析企业履责前后对财务绩效的影响变化；最后，根据上述研究结论，提出了相应的建议，以使片仔癀更好的履行社会责任。同时，以期更多地企业树立社会责任观，从利益相关者角度出发积极承担社会责任。
英文摘要	At the beginning of the 20th century, the concept of social responsibility broke through the blind profit-seeking concept of shareholders' interests. Begin to think about the responsibilities that companies should bear behind the benefits. Even though the field has been studied for a hundred years, that doesn't mean the work is a thing of the past. And from the current practice results, not every organization can take the initiative to integrate the concept of social responsibility into its own company culture, and the cultivation of corporate social responsibility awareness is still a long way to go. Judging from the current research results, the academic community's attention to corporate social responsibility has not decreased, but the relationship between corporate social responsibility and financial performance is still inconclusive, which also provides a prerequisite for the development of this study. This paper takes Pientzehuang, a pharmaceutical company, as the research object, with the help of stakeholder theory. First, the performance of Pientzehuang's social responsibilities is analyzed from seven aspects, including shareholders, creditors, employees and consumers, as well as social welfare, government, and environment; Explanatory variables, using correlation and regression analysis to do basic empirical analysis, and draw the conclusion that corporate social responsibility has a promoting effect on financial performance; The representative indicators that can be used to evaluate corporate social responsibility are established. By arranging the data of Pientzehuang from 2007 to 2020, the main line of the time axis is established with Pientzehuang taking responsibility, and the impact on financial performance before and after the performance of corporate responsibility is longitudinally analyzed. , according to the above research conclusions, put forward corresponding optimization suggestions, so that Pientzehuang can better fulfill its social responsibilities. At the same time, it is hoped that more enterprises will establish the concept of social responsibility and actively undertake social responsibility from the perspective of stakeholders.
学位类型	硕士
答辩日期	2022-05-28
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	60
参考文献总数	74
馆藏号	0004509
保密级别	公开
中图分类号	F23/832
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/32182
专题	会计学院
推荐引用方式 GB/T 7714	陈婕. 片仔癀履行社会责任对财务绩效的影响研究[D]. 甘肃省兰州市. 兰州财经大学,2022.

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2019000008106.pdf（2242KB）	学位论文		暂不开放	CC BY-NC-SA	请求全文