社会责任信息的披露与企业价值相关性分析——基于山东省上市公司的数据.doc

社会责任信息披露与企业价值相关性分析 ——基于山东省上市公司的数据 摘 要：随着经济的发展，环境污染、资源短缺和浪费、侵犯员工权利、违法乱纪、侵犯消费者权益的问题越来越突出，社会责任随之成了一个热点社会话题,社会责任履行与企业价值之间的关系随后也成为学术界学者们关注的热点问题，他们希望找到一个切实可行的办法能够激励企业自觉履行社会责任并且提高企业价值。本文基于利益相关者的角度，以山东省沪深两市中54家主板上市公司2008-2012年的数据为分析对象，运用SPSS软件进行了描述性统计、相关分析、回归分析，分析了上市公司社会责任信息披露与企业价值的相关关系。结果发现上市公司社会责任信息披露与企业价值之间存在正相关关系，并对上市公司更好履行和承担社会责任提出合理的建议。 关键词：社会责任信息披露；企业价值；相关性分析 Analysis on the Correlation between Information Disclosure of Social Responsibilities and Corporate Value ——basing on the data of marketing companies of Shandong province Abstract:With the development of economy, the shortage problem of environmental pollution, resources and waste, violations of employee rights, violations, violations of consumer rights and interests is more and more prominent, social responsibility has become a hot social topic; social responsibility and the relationship between the enterprise value is then also becomes a hot issue in academic circles of scholars attention, hope to find a a practical way to encourage enterprises to consciously fulfill their social responsibilities and improve the enterprise value. In this paper, based on the perspective of stakeholders, in Shandong Province, the Shanghai and Shenzhen two city 54 motherboard listing Corporation 2008-2012 data as the object of analysis, descriptive statistics, using the SPSS software correlation analysis, regression analysis, analysis of the correlation between social responsibility information disclosure of listing Corporation and enterprise value. Results there was a positive correlation between the listing Corporation information disclosure of social responsibility and corporate value, and to better fulfill its social responsibility of listing Corporation and put forward reasonable suggestions. Key words:information disclosure of social responsibilities;corporate value;correlation analysis 一、选题背景 近年来，我国经济发展突飞猛进，已跻身经济强国之列，人民生活水平也得到了提高。但这一阶段的经济发展在追求GDP的增长的同时，却忽视了很多环境和社会问题，如：环境污染、资源短缺和浪费、侵犯员工权利、违法乱纪、侵犯消费者权益等。企业即是社会财富的创