国有医药制造业企业社会责任对企业绩效的影响研究
Research on the Impact of Social Responsibility of State-Owned Pharmaceutical Manufacturing Enterprises on Corporate Performance
摘要: 随着社会对企业社会责任的关注度不断提升,国有医药制造业作为关乎国民健康的重要行业,其社会责任履行与企业绩效之间的关系成为研究热点。本文通过理论分析,以国营或国有控股企业全体上市公司为样本,国有医药制造业企业社会责任的内涵包括对股东、员工、消费者、环境等多方利益相关者的责任履行,分析其社会责任实践,包括研发投入、绿色生产、公益捐赠等方面是否会对企业绩效产生影响,实证结果表明,该企业通过持续履行社会责任,显著提升了财务绩效,尤其是在盈利能力、品牌价值及市场占有率方面表现突出。基于研究结论,本文提出以下建议:国有医药制造业企业应制定科学的社会责任战略,平衡短期成本与长期收益;政府应加强政策引导,鼓励企业履行社会责任;社会公众应积极参与监督,推动企业社会责任实践的透明化与规范化。
Abstract: With the increasing attention of society to corporate social responsibility, the state-owned pharmaceutical manufacturing industry, as an important industry related to national health, has become a research hotspot in terms of the relationship between its social responsibility performance and corporate performance. This article conducts theoretical analysis and takes all listed companies of state-owned or state-controlled enterprises as samples. The connotation of social responsibility of state-owned pharmaceutical manufacturing enterprises includes the fulfillment of responsibilities to shareholders, employees, consumers, the environment and other stakeholders. It analyzes whether their social responsibility practices, including research and development investment, green production, public welfare donations, etc., will have an impact on corporate performance. Empirical results show that by continuously fulfilling social responsibility, the enterprise has significantly improved its financial performance, especially in terms of profitability, brand value and market share. Based on the research findings, this article proposes the following suggestions: state-owned pharmaceutical manufacturing enterprises should formulate scientific social responsibility strategies to balance short-term costs and long-term benefits; the government should strengthen policy guidance and encourage enterprises to fulfill their social responsibilities; the general public should actively participate in supervision and promote transparency and standardization of corporate social responsibility practices.
参考文献
|
[1]
|
张兆国, 梁志钢, 尹开国. 利益相关者视角下企业社会责任问题研究[J]. 中国软科学, 2012(2): 139-146.
|
|
[2]
|
Luo, X. and Du, S. (2012) Good Companies Launch More New Products. Harvard Business Review, 90, 28.
|
|
[3]
|
庞敏. 企业社会责任视角下的技术创新与新产品开发绩效关系探讨[J]. 统计与决策, 2015(8): 177-179.
|
|
[4]
|
赵息, 麻环宇, 张硕. 研发投入、管理层预期与营业成本粘性行为——基于我国 A 股市场的实证研究[J]. 中国会计评论, 2016, 14(4): 565-580.
|
|
[5]
|
李文茜, 刘益. 技术创新、企业社会责任与企业竞争力: 基于上市公司数据的实证分析[J]. 科学学与科学技术管理, 2017, 38(1): 154-165.
|
|
[6]
|
郭安苹, 叶春明. 企业社会责任、技术创新投入与企业绩效的研究: 基于我国创业板上市企业的实证分析[J]. 科技与经济, 2017, 30(4): 101-105.
|
|
[7]
|
莫勇. 企业社会责任对融资约束影响的实证研究[J]. 中国注册会计师, 2017(5): 3, 74-78.
|