产品市场竞争影响企业社会责任的实证研究-会计学专业论文.docxVIP

II II AN EMPIRICAL RESEARCH ON THE MARKET INFLUENCES OF A PRODUCT ON CSR ABSTRACT Though the awareness of social responsibility of Chinese enterprises is on the rise, the reality is not so optimistic and the lack of CSR is widespread. It will not only impede the rising status of their international competiveness but also hinder Chinas economic and social sustainable development and the construction of a harmonious society. Although practical needs boomed the research, most of them focus on the economic consequence of enterprises instead of the promotion of CSR which is obviously more necessary. These existing researches seldom studied CSR from the angle of a product’s market competition. However, with the continuing perfection of china’s market economic system, enterprises have to face the limitation of both inner and outer competitions. This paper mainly aims to probe into the relationship between products’ market competition and CSR, so as to provide suggestions on how to improve CSR of Chinese enterprises. A combination of both normative and empirical researches is adopted in this paper. Firstly, it elaborates the theories of both CSR and products’ market competition with the method of normative research, examines the relative documents, analyzes the mechanism of how the competition promotes CSR behaviors, and puts forward the research hypothesis of this paper after the theoretical analysis. Then by applying empirical research, the paper studies the A shares of 18 listed companies from Shanghai and Shenzhen stock market from 2008 to 2011, and proves the hypothesis. The result shows that there is a significant positive correlation between product’s competition and CSR. That is, the stresses of market competitions from both industrial level and the enterprise itself have important influence on CSR; be it in a weak, medium, or strong product market competition industry, the stress from the enterprise itself takes on a positive correlation with CSR. Furthermore, in a