| 2008 will be the most worthy of recording in our history year.Not only is China's century Olympic dream realized,but also people across the country fight with natural disasters (the beginning of freezing rain and snow to the Wenchuan earthquake) and the global financial crisis.This year,when face these natural disasters and economic difficulties,the broad masses and the companies carry forward the courageous and selfless dedication,many companies have the courage to dedicate efforts to assume responsibility, but there are some companies do not play its due role,so that whether the company should bear the social responsibility,how many social responsibility and commitment to society responsibility should be beared became the focus of public discussion,the public think that the company should bear the social responsibility is still the mainstream.Foreign companies have social responsibility as a long-term investment,to undertake social responsibility as a means of competition.However,in our country market economy is not sound environment,many companies reluctant to fulfill our social responsibility,think the company society responsibility will increase the burden,cause company earnings decline.CSRC attaches great importance to corporate social responsibility,the shenzhen stock exchange in 2006 issue the listed company social responsibility guidelines will officially listed voluntary disclosure of information into the social responsibility of the information. Shanghai stock exchange on May 14,2008 issued by the listed company on strengthening the social responsibility of the work and the notice of the listed companies in Shanghai stock exchange information disclosure guidelines environment so as to guide the listed company to social responsibility, pay attention to the common interests of stakeholders, constructing the harmonious society and promoting the sustainable development of society and economy.At present,our country has not unified regulate corporate social responsibility,the evaluation index system for corporate social responsibility for the majority of the studies on qualitative research stage from an ethical perspective,the majority to illustrate the importance of the social responsibility for company active social responsibility, and many are on corporate social responsibility and financial performance,and for research of corporate social liabilities and core competitiveness research of the relationship. Therefore this paper in the annual report of listed companies shall disclose the information related to the social responsibilities, on the basis of evaluating the core competitiveness of the listed company,relevant index of theoretical analysis and empirical research, analysis of listed companies combined with the core competitiveness of the social responsibility, from the government and company's standpoint,put forward policy Suggestions in order to improve the social responsibilities of enthusiasm, improve the Chinese company the overall level of social responsibilities, and promote the sustainable development of society,constructing the harmonious society.Structure of the paper:This paper is divided into five chapters. The structure and main points are listed as follow:Chapterl:Introduction. Mainly introduces the background and significance, and puts forward ideas and research framework, research methods and the anticipated contribution.Chapter2:Corporate social responsibility and the core competitiveness of the literature review. Both at home and abroad were on corporate social responsibility, the core competitiveness of literature review, to corporate social responsibility and the core competitiveness of the study provides reference opinions.Chapter3:the company society responsibility, the core competitiveness of the theoretical research.The social responsibility and the core competitiveness of theoretical basis,namely the stakeholder theory,the theory of state intervention, the social contract theory,the capital market efficiency theory,In the domestic and overseas scholars on corporate social responsibility on the basis of defining the theory,combined with the actual situation in China,the definition of the listed company,the basic concept of social responsibility of economic activities in the company, and shall process for all local and various regions in the world by enterprise decision-making and activity already, also can affect the enterprise decision-making and the activity of various interest groups (stakeholders) bear corresponding responsibility to enterprise in economy,society and environment etc area balanced capacity for sustainable development.In the domestic and foreign theorists of listed companies the core competitiveness of the measure,on the basis of defining select globalization-the company core competitiveness index.Thus for the listed company social responsibility and the core competitiveness of the relationship between empirical research on theoretical basis.Chapter4: Listed company social responsibility and the core competitiveness of the study. This paper begins from the core part, enter with the related theory, design a feasible measure of the listed companies in China, the social responsibility accounting index build corporate social responsibility and the core competitiveness of the relationship between the regression model can reflect the competitiveness of three kinds of eight indexes as was explained variables, For the government were selected for the society responsibility, the social responsibility of the staff,the social responsibility and investors to supplier's social responsibility and advocate business wu income ratio as variables,and evaluation of corporate social responsibility, considering the industry, such as size of earnings will affect the selection, this paper industry, scale as the control variables.On this basis,this paper takes the listed company 300 index based on financial industry, i.e. annual report and profit for the company,negative 218 companies were selected for the 2006-2008 annual data, using descriptive statistics and regression analysis, eliminate mixed section of endogenous variables. Through an empirical analysis of the listed companies in China social responsibility and core competitiveness, draws the following conclusion:the relationship between social responsibility and sales net interest rate, total assets and equity returns the index of the strongest correlation between three.The social responsibility of employees with no significant correlation between core competitiveness,Suppliers to social responsibility and positive correlation between the core competitiveness,The social responsibility for investors with significant positive correlation between the core competitiveness.For the government's social responsibility and weak positive correlation between core competitiveness.Chapter5:Supervise and strengthen the social responsibilities of advice.In conclusion, the combination of social responsibility on the listed companies in China and core competitiveness,standing in the government's Angle,put forward the following Suggestions:to strengthen guidance and supervision and support and encourage companies to social responsibility, the social responsibilities far-reaching, feasible and effective planning,and on this basis to establish a set of effective administrative supervision system, ensure planning smoothly.For social responsibility implementation good company policy or material awards for the development of the company, provide favorable conditions.Through the organization learning to enhance corporate social responsibility consciousness,make it known to the social responsibility of company long-term performance is the inevitable choice of sustainable development. Standing in the company, and put forward the following Suggestions:Angle to strengthen company culture construction,improve the social responsibility of the active consciousness,strengthen the environmental protection consciousness, as much as possible, and to improve the service to the local community surrounding environment, earnestly implement the company society responsibility.Anticipated contribution and inadequate:Due to the theory of listed companies and the core competitiveness of the social responsibility of research for confined to regulate empirical study,this paper so few empirical analysis method to establish the listed company social responsibility and the core competitiveness of the relationship between regression model,using descriptive analysis and regression analysis to mix section listed company social responsibility and core competitiveness, explores the relationship between the listed company shall fulfill our social responsibility, whether social responsibilities for the core competitiveness of the frontal impact.In addition, based on the concept of social responsibility of listed companies, corporate social responsibility will be defined as companies in the process of economic activities, and to all the local and shall be affected by both companies in various areas of the world, and decision-making and the activity can affect enterprise decision-making and activity of various interest groups (stakeholders) bear corresponding responsibility to enterprise in economy, society and environment etc area balanced capacity for sustainable development.This is because the data of 300 index in the 2006 to 2008, the time span of the financial statements, cannot eliminate some smaller because of the special factors caused by time, therefore,based on the data of the annual selection still need further research. In consideration of corporate social responsibility and the company core competitiveness of variable relationship has effect,according to the actual situation and the Chinese literature theory is introduced, and the scale of company assets,same industry company internal environment, there are still many such factors,therefore in the control variables on the need for further research and mining. |
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