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摘要在企业社会责任概念提出之后，国内外有很多关于企业社会责任与企业财务绩效相关性的实证研究，但是学者们并没有得到一致的研究结论。本文从财务绩效重要的组成部分之一——营运资金入手，选取了2009~2011年期间上海证券交易所的65家制造业企业，对企业履行社会责任与企业营运资金管理效率的影响进行实证研究。企业社会责任指标的选取以润灵环球责任评级的评分为准，而营运资金管理的指标则设计了基于要素划分的营运资金管理绩效评价体系以及基于渠道划分的营运资金管理绩效评价体系的相关指标，在此基础上对二者之间的关系进行研究。通过对样本数据的分析研究，本文提出的九个假设中有八个假设得到验证，研究表明企业履行社会责任对企业营运资金管理效率具有积极促进作用。64474
毕业论文关键字 制造业 企业社会责任 营运资金管理 渠道管理
毕 业 论 文 外 文 摘 要
Title The Research about corporate social responsibility and the efficiency of working capital management
Abstract After CSR was put forward, there are a lot of empirical researches about the correlation of corporate social responsibility and corporate financial, but no consistent conclusions. I will take one important part of the financial performance - working capital into study ,and select 65 companies in the period 2009 to 2011 of the Shanghai Stock Exchange's manufacturing for samples, to research the correlation of their social responsibility for corporate and the efficiency of working capital management .I take Run Ling rating as corporate social responsibility indicators , working capital management indicators designed based on the elements by working capital management indicators and indicators based on the channel, the study is been done on this basis. Through the analysis of sample data, this paper has validated eight of the nine hypothetical assumptions, showing that the corporate social responsibility of the enterprise has a positive impact on the efficiency of working capital management.
Keywords Manufacturing Corporate Social Responsibility Working Capital Management Channel Management
1 引言 1
1.1 研究背景与意义 1
1.2 研究内容与方法 1
2.1 国内外研究现状 2
2.2 企业社会责任的相关理论研究 3
2.3 营运资金管理的研究回顾 5
3 理论分析与提出假设 7
3.1 基于利益相关者理论的企业社会责任 8
3.2 提出假设 8
4 研究设计 10
4.1 样本选择与数据来源 10
4.2 指标变量的设计 11
4.3 模型设计 12
5 实证研究 13
5.1 变量的描述性统计 13
5.2 相关性分析 14
5.3 回归分析 15
结论 19
致谢