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    題名: 中國企業社會責任評價與利害關係人報償之關聯性
    其他題名: The association between corporate social responsibility rating and its stakeholder reward in China
    作者: 王怡涵;Wang, I-Han
    貢獻者: 淡江大學會計學系碩士班
    葉金成;Yeh, Chin-Chen
    關鍵詞: 企業社會責任;財務績效;利害關係人理論;內容分析法;corporate social responsibility;Corporate Financial Performance;stakeholder theory;Content Analysis
    日期: 2011
    上傳時間: 2011-12-28 18:22:16 (UTC+8)
    摘要: 近年來企業社會責任( CSR, Corporate Social Responsibility )觀念開始導入中國,中國企業開始發表企業社會責任報告。然而,企業是否仍然只關注於股東財富之極大化?抑或已考慮到其他利害關係人(例如員工與消費者)的權益,且承擔維持社區與環境的責任?是一值得關注議題。本研究以利害關係人理論為基礎,將中國各企業於2008年及2009年所公佈之529份企業社會責任報告書依中國企業社會責任榜專家評價體系進行內容分析法予以評分,然後再與各企業隔年度之財務績效及各利害關係人之績效指標進行迴歸分析。另外,考慮產業與公司特性,將企業區分敏感性與非敏感性企業、國有與私有企業進行分析。實證結果顯示1.企業績效無論是區分年度、產業與公司特性與企業社會責任整體評價間皆無顯著關係;2. 同上,經理人薪酬與企業社會責任員工評價間亦無顯著關係;3.員工之指標與企業社會責任員工評價間呈現負的關係,顯示中國企業宜多關注員工權益與義務;4.股東及債權人與企業社會責任評價間呈正的顯著關係,表示雖然有揭露企業社會責任報告,但股東與債權人仍為企業較關注之對象,較符合代理理論的主張;5. 2010年企業對於消費者的關注較2009年佳,表示企業漸漸重視消費者的權益;6.私人企業、國有企業與敏感性產業在盈利之餘宜考量對環境造成之負面影響。綜言之,利害關係人理論的主張,目前僅獲得部分支持的證據。
    Recently, the corporate social responsibility (CSR) concept introduces into China, Chinese companies started to announce CSR reporting. However, do these companies still only focus on maximum stockholders’ wealth? Or had care about other stakeholder interests, such as rights and interests of employees and customers, and take responsibilities of society and environment. It will be a worthy topic to research in China. My study is based on stakeholder’s theory, and using content analysis to score 529 CSR reports which announced in 2008 and 2009 from China. I observe the association between each stakeholder’s performance indicator and CSR score. I suppose it might be different results due to industries and characters of company. I classify sample into sensitive and non-sensitive, state-owned and private company, and 2008 and 2009 CSR reports. The results indicate that there isn’t enough evidence shows financial performance is associated with CSR score except size, risk and debt ratio. There isn’t enough evidence shows indicator of management is associate with CSR score of employee. Employee’s indicator and CSR score is significant negative, it implies companies in China should pay more attention on employee’s rights and interests. Performance indicator of stockholders and creditors are significant positive with CSR score, and it implies both of them are still consistent with the agency theory, but not always be the stakeholder’s theory. It’s glad to see CSR score of customer in 2009 is better than in 2008, it shows companies take account of customer rights and interests gradually. Besides profit, private companies and companies in sensitive industry should consider its impacts to environment. In summary, stakeholder theory gets partial support by evidence.
    顯示於類別:[會計學系暨研究所] 學位論文

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