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1、学校代码： 10327学 号：1220120238学 位 论 文社会责任信息披露与企业竞争力关系研究院 系： 会计学院 专 业： 研 究 方 向： 财务管理 姓 名： 崔晓娜 指 导 教 师： 完 成 日 期： 2013年10月 答 辩 日 期： Study on the Relationship between Social Responsibility Information Disclosure and Corporate CompetitivenessA Dissertation Submitted toNanjing University of Finance and Economi
2、csBYCui XiaonaSupervised bySchool of AccountingNanjing University of Finance and EconomicsJanuary 2014学位论文独创性声明本论文是我个人在导师指导下进行的研究工作及取得的研究成果。论文中除了特别加以标注和致谢的地方外，不包含其他人或其它机构已经发表或撰写过的研究成果。其他同志对本研究的启发和所做的贡献均已在论文中作了明确的声明并表示了谢意。作者签名： 日期： 学位论文使用授权声明本人完全了解南京财经大学有关保留、使用学位论文的规定，即：学校有权保留送交论文的复印件，允许论文被查阅和借阅；学校可以
3、公布论文的全部或部分内容，可以采用影印、缩印或其它复制手段保存论文。保密的论文在解密后遵守此规定。作者签名： 导师签名： 日期： 摘 要近年来，诸如食品安全、矿难事故、空气质量等社会问题引起公众的广泛关注，越来越多的企业认识到履行社会责任、披露社会责任信息对其自身发展的重要性，纷纷按照政策法规的指引发布社会责任报告。社会责任信息成为企业与利益相关者沟通的桥梁，是企业向外界传达企业文化与管理理念，改善形象，加强竞争力的重要手段。我国社会责任信息披露的研究起步较晚，相关研究还不成熟，研究结论也存在较大争议。本文针对企业社会责任信息披露与企业竞争力的关系进行了理论研究、实证检验以及案例分析，力求探索
4、出在我国企业披露社会责任信息对竞争力的影响效应，分析出现这种现象的原因并提出改善建议，为规范上市公司披露社会责任信息的行为，进而提高企业竞争力起到一定的促进作用。本文首先对企业社会责任信息披露问题进行了文献梳理，在理论基础部分，通过深入分析社会责任理论、信号传递理论、利益相关者理论、可持续发展理论，来解释企业履行社会责任和披露社会责任信息的动因，以及社会责任信息对企业竞争力产生影响的原理。在实证研究部分，筛选出2009-2013年我国A股上市公司发布社会责任报告的共2237个样本，对社会责任信息披露和竞争力的关系进行实证研究。结果表明，社会责任信息披露质量与企业竞争力显著正相关；与非污染行业企
5、业相比，重污染行业企业披露社会责任信息的水平对企业竞争力没有产生显著影响。基于实证检验的结果，笔者进一步通过中国神华的案例进行分析，探究如何实现履行社会责任、进行社会责任信息披露与企业发展的统一，为提高我国上市公司社会责任信息披露水平起到一定的指引性作用。最后，本文从企业、政府和社会三个层面为提高我国上市公司社会责任信息披露质量提出了改善建议。本文在研究过程中还存在一定局限性：首先，本文实证研究采用润灵环球对社会责任信息披露的评级结果有一定的局限性，我国当前关于企业社会责任评价指标体系并没有明确的规范，评分机构的指标体系形式不一，可比性较差。其次，本文选取金碚的中国经营报企业竞争力监测体系，且
6、由于数据的可获得性，只选择了金碚企业竞争力评价体系里可以直接从公司年报中获得的基础指标，但一些不可以量化的指标本文并没有考虑进来。再次，企业竞争力和企业社会责任信息披露指数受到自身和外部重多因素的影响，本文在选取变量和设计模型时未能一一考虑周全。关键词：社会责任报告；社会责任信息披露；企业竞争力VABSTRACTIn recent years, social problems such as food safety, mining accidents, and air quality cause widespread public concern. More and more companie
7、s recognize that social responsibility and social responsibility information disclosure are important for its own development, in accordance with policies and regulations issues social responsibility report. The social responsibility information is the bridge that link corporate and interested parti
8、es, and becomes an important means for companies to improve image and strengthen competitiveness. In China the study of social responsibility information disclosure started late, related research is not mature, and there is a big controversy conclusion. This paper carries on theoretical research, em
9、pirical research and case studies on the relationship between corporate social responsibility information disclosure and corporate competitiveness, strive to explore the effects of corporate social responsibility information on competitiveness, and analyze the reasons for this phenomenon and propose
10、 improvement proposals. This paper plays a facilitating role to regulate the behavior of listed companies to disclose information on social responsibility, and to improve the competitiveness of enterprises.Firstly, this paper collate the literature about corporate social responsibility information d
11、isclosure issues, in theoretical foundation part, through in-depth analysis of social responsibility theory, signaling theory, stakeholder theory and the theory of sustainable development to explain the motivation of the corporate social responsibility and information disclosure, and the principles
12、of social responsibility information impact on the competitiveness of enterprises. Then filter out 2237 samples which are A-share listed companies that publish CSR reports in 2009-2013 to carry on empirical study on the relationship between social responsibility information and competitive. The resu
13、lts show that the quality of social responsibility information disclosure and corporate competitiveness significantly positive correlation; compared with non-polluting industry enterprises, the level of social responsibility information disclosure of the heavy polluting industry enterprises does not
14、 have a significant impact on the enterprises competitiveness. Based on the results of empirical test, the author analyzes the case of China Shenhua Energy to explore how to fulfill the unification of social responsibility, social responsibility information disclosure and enterprise development, in order to play a guiding effect to improve the level of social responsibility information disclosure. Finally, this paper made recommendations to improve the quality of information disclosure of our listed companies from three levels which include enterprise, g
