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The Interactive Analysis Among The Agricultural Enterprise Social Responsibility, Corporate Value And Competitiveness

Posted on:2012-02-05Degree:MasterType:Thesis
Country:ChinaCandidate:L YangFull Text:PDF
GTID:2189330332490314Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of market economy and social responsibility movement, agriculture enterprise carrying out corporate social responsibility plays an increasingly important role in the development of enterprise. If our country want to stand at a unbeaten status in the international market, enterprise should not only performs the scientific management, but also fulfills our social responsibility."Issues of agriculture farmer and rural area"one of the focus of the government. While the development of agricultural enterprise enterprise related with farmers' income, the countryside urbanization and new rural construction and so on. It's inseparable with the development of rural economy.So far, most agricultural enterprise pure to pursue the economic profits as the goal, which restrict or even hampered the development of agricultural enterprise, and bring a series of adverse impact to enterprise and society. Thus, the agricultural enterprise social responsibility is undeniable problems.It is not only the need of enterprise development itself, but also relate to sustainable development of society.This article selects the agricultural enterprise as the research object. Based on stakeholder theory, it analysis the agricultural enterprise social responsibility from the theory. The paper considers that agriculture enterprise may be responsible for social responsibility not only to enterprise's shareholder,but also to enterprise's customers, staff, creditors, suppliers, government, environmental resources and so on. The particularity of agricultural enterprise leads to the particularity of its social responsibility,so the agricultural enterprise undertakes social responsibility will carry out influence to enterprise value and competitiveness which is different from other enterprise.On this basis, the corresponding indicators were selected to measure corporate social responsibility, corporate value and competitiveness,and create a model to measure the relationship among. Selecting listing in Shanghai and Shenzhen annual reports of agricultural enterprises data analyse the affection of agricultural enterprises to fulfill their social responsibility to corporate value and competitiveness of enterprises. Empirical analysis shows that agricultural enterprise fulfilling social responsibility have a positive effect on the competitiveness of enterprises, while the value of the enterprise value of the negative effects. This main reason is that the occurrence of positive impacts on economic value has lagging which caused by the agricultural enterprise carrying out social responsibility and the social responsibility consciousness of social public is not not strong at present. Therefore, enterprise should adopted various measures to fulfill its social responsibility, and the government and related departments should also take various measures to improve the social sense of responsibility of the social public.Then the article analyzes the impact of agricultural corporate social responsibility, corporate value and competitiveness of the interaction between factors that affect the corporate social responsibility to fulfill not only the enterprise itself, laws and regulations'perfect sex, industry characteristics of agricultural enterprise, enterprise's life cycle and scale, etc. will all affect it. So not only enterprises should actively carry out social responsibility, the government, industry groups have to take various measures for enterprises to build atmosphere of carrying out social responsibility. Finally, according to the factors affecting social responsibility, from their own, industry, government and other agricultural enterprises put forward to promote social responsibility measures.There are following deficiencies in the empirical research process: first, the reaserch select annual reports of agricultural enterprises data listing in Shanghai and Shenzhen. While most of China's agricultural enterprises are unlisted small and medium-sized ones, so research results is not as accurate, which can't fully reflect the relationship of our country's agricultural enterprise social responsibility, the enterprise value and competitiveness. Second, computing measural indices of agricultural enterprise social responsibility, the enterprise value and competitiveness use enterprise's financial data released, so it often cause underestimated the effect on the enterprise value and competitiveness.
Keywords/Search Tags:agricultural enterprise, social responsibility, enterprise value competitiveness, correlation, strategy
PDF Full Text Request
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