导　　师： 黎友焕

学科专业： 020101

授予学位： 硕士

作　　者： ;

机构地区： 广东省社会科学院

摘　　要： 2008年金融危机后,企业管理者对于“风险及其管理”有了更为深刻地认识,“风险事故一旦发生,极有可能形成‘蝴蝶效应’,最终带来全球性的灾难”这一观点已经成为社会各界的共识。然而,从目前我国企业风险管理的实践来看,风险管理理念仍趋于传统与保守,对于风险的认识存在片面性。与此形成鲜明对比的是,西方发达国家企业先进的管理思维与方式,特别是将企业社会责任理念融入到企业日常运营管理中,从而形成全新的企业风险管理模式。本文正是在这种背景下,尝试从利益相关者视角探讨企业社会责任与企业风险之间的关系,剖析企业社会责任作用于企业风险的可能性与合理性,为提升我国企业的风险管理水平提供理论依据。 基于上述考虑,本文首先梳理了国内外相关文献,选取产权理论、社会契约理论、能量释放理论和多米诺骨牌理论作为研究的理论依据。在此基础上,分别从核心利益相关者、蛰伏利益相关者和边缘利益相关者三个角度探讨了企业不同的社会责任行为对于企业风险的影响。然后,本文进行了多元回归实证研究,进一步验证上述理论分析。最后,针对研究中所反映的问题,本文从风险管理视角提出强化我国企业社会责任建设的思路。 通过上述研究,本文发现：企业履行对不同主体的社会责任,确实对企业风险造成了差异性影响。特别是实证研究表明：企业的风险状况受股东责任、员工责任、消费者责任、供应商责任、债权人责任的影响较大,而政府责任、社区责任、企业规模和上市年限对企业风险的影响不明显。 After the financial crisis in2008, in-depth understanding on "risk and related management" are formed among the management of enterprises. It is commonly realized that, once the risk accident occurs, global disaster will happen due to the "butterfly effect". However, in the practices of risk management, Chinese enterprises are still traditional and reserved, and their cognition of risk is still unilateral. On the contrary, the management thought and mode of western developed countries is advanced. They blend the idea of social responsibility into corporation's daily operation, and thus establish a new management paradigm. In such context, this paper seeks to discuss the relationship of corporation social responsibility and its risk from the perspective of benefit related parties, and analyses the possibility and reasonability of the acting on corporation risk from its social responsibility, to provide theory basis for improving Chinese enterprises' level of risk management. Based on previous consideration, this paper will firstly review related domestic and foreign literatures, and select the theory of property right, social compact, energy release and domino as the theoretical foundation. On this basis, the influence on enterprises' risk from different conducts of social responsibility will be studied from three perspective of core, potential and marginal benefit relevance person. Then empirical research of multiple regression will be processed to further verify the prior theoretical analysis. Lastly, as to questions reflected in the research, this paper will put forward how to strength the construction of corporate social responsibility in China. Through former research, it can be concluded that the enterprise social responsibility to different objects does have disparate impact on enterprises risks. Especially, the empirical analysis indicates that the risk of corporate are mainly affected by the responsibility of shareholder, employee, consumer, supplier and creditor, while the influence of government responsibility, community responsibility, size of enterprise and listing time on corporate risk is non-significant.

关 键 词： 利益相关者 企业社会责任 企业风险

分 类 号： [F270 F272.3]

领　　域： [经济管理] [经济管理] [经济管理] [经济管理]