本篇论文目录导航:
【题目】高速公路上市公司社会责任问题分析
【第一章】高速公路上市企业社会责任履行研究绪论
【第二章】公司社会责任相关理论基础
【第三章】高速公路上市企业的社会责任实践
【第四章】高速路上市企业社会责任实践的经验和不足
【第五章】完善上市企业社会责任实践的对策分析
【结论/参考文献】高速公路大企业社会责任实施研究结论与参考文献
摘 要
高速公路企业作为政府特许经营企业,本应承担更多的社会责任,然而近年来在经营过程中却存在诸多不负责任的现象:超期收费,收费标准过高,贪腐现象频发??较低的社会责任实践水平严重制约我国高速公路行业的和谐发展,因此我们有必要对高速公路企业的社会责任进行专门研究,以推动其实践的发展。但我们必须认识到,我国高速公路企业发展水平参差不齐,要求所有企业承担同样的社会责任不现实,把所有企业作为一个无差别整体进行研究对实践的指导意义也不大,为此本文以其中承担社会责任的资源更多、能力更强的高速公路上市企业作为研究对象,通过对高速公路上市企业社会责任的专门研究来推动其社会责任实践的发展,进而带动整个行业企业社会责任的发展。
本文首先从一般企业的社会责任理论入手,通过分析比较,确定利益相关者理论为本文研究高速公路上市企业社会责任的基础理论,并以该理论为指导,结合高速公路上市企业运营管理的特殊性,构建了高速公路上市企业社会责任内容体系,认为其社会责任主要包含对员工、司乘人员、相连路段经营者(商业伙伴)、政府、环境和社会发展的责任。其次,以构建的高速公路上市企业社会责任内容体系为依据,对我国高速公路上市企业社会责任实践进行了研究,发现企业对员工、司乘人员、政府、环境和社会发展的责任履行整体较好,对相连路段经营者的责任承担则不够重视。具体来看,企业在满足司乘人员需求、执行“绿色通道”政策和重大节假日免收通行费政策、提高道路养护水平、定期发布企业社会责任报告方面表现良好,在部分经营路段收费标准和收费年限调整、预防企业贪腐风险、同相连路段经营者协作、企业社会责任报告内容完善方面存在不足。最后,针对这些不足,以企业、政府和行业协会三方协同为方向构建了高速公路上市企业社会责任实践推进机制:以完善企业治理结构为基础,主要是完善企业监事会和独立董事制度、设立专门的社会责任管理部门;以完善政府规制为重点,主要包括完善收费标准规制、完善高速公路特许经营的相关法律法规和特许经营协议、设置独立的规制机构(企业社会责任监管机构)、完善企业社会责任报告和设立企业社会责任投资基金;以发挥行业协会作用为补充,主要是发挥行业协会对政府规制的监督作用,发挥其对高速公路上市企业在对相连路段经营者承担责任方面的监督引导作用。
关键词:高速公路上市企业、企业社会责任、利益相关者、企业治理结构、政府规 制、行业协会
Abstract
The highway enterprises should take more social responsibility as the enterprises that thegovernment franchise, however in recent years there are many irresponsible phenomenon inthe course of business: the overdue charges, the toll is too high, the serious corruption…… Thelower levels of social responsibility practice seriously affected the healthy development ofChina's highway industry, therefore, we need to research the social responsibility of thehighway enterprises specially in order to promote the development of their practice. But wemust recognize that the development level of China's highway enterprises is uneven,requiring all enterprises to take the same social responsibility is unrealistic, and there is noguiding significance to research the highway enterprises as a whole, so we take the highwaylisted enterprises that there are more resources and capability to assume social responsibilityas research subjects, through specialized research on the social responsibility of the highwaylisted enterprises to promote the development of their social responsibility practices andstimulate the development of the enterprises social responsibility of the industry.
Firstly, I analyze and compare the theory of the general corporate social responsibility,and select the stakeholder theory as the basic theory of the research on the socialresponsibility of the highway listed enterprises, and combining with the particularity of thehighway listed enterprises to construct the content system of the social responsibility of thehighway listed enterprises, accounting its social responsibility consists mainly of theresponsibility for employees, drivers and passengers, the linked road's operators (businesspartner), government, environment and social development. Secondly, I study the socialresponsibility practices of the highway listed enterprises according to the content system ofthe social responsibility of the highway listed enterprises, finding that the overallperformance about fulfilling responsibility for employees, drivers and passengers,government, environment and social development, and the linked road's operators are notpaid enough attention. Specifically, the highway listed enterprises' performance is good aboutmeeting the needs of drivers and passengers, the implementation of “Green Channel” policyand waiving tolls policy during major Chinese holidays, improving road maintenance level,regularly publishing the corporate social responsibility reports.and there is deficiency aboutadjusting charging standards and period in some sections,preventing enterprises corruptionrisks, collaborating with the linked road's operators, improving the corporate socialresponsibility reports. Finally, I construct the promoting mechanism for the socialresponsibility practices of the highway listed enterprises from the tripartite collaborationabout enterprises, government and industry associations to solve these problems:improvingthe corporate governance structure, including improving the Supervisory Board and theindependent director system, setting up a special social responsibility managementdepartment; improving the government regulation, including improving the chargesregulation, improving the franchising laws and the franchising agreement about the highway,setting up an independent regulatory agency (CSR regulatory agencies), improving thecorporate social responsibility reports and setting up some funds about the enterprisessocially responsible investment; performing the function of the industry associations,including exerting their supervisory role for government regulation, exerting their guidingand supervisory role for the highway listed enterprises about exercising their duties for thelinked road's operators.
Key words: Highway listed enterprise;Corporate social responsibility;Stakeholder;Corporate governance structure;Government regulation;Industry associations
目 录
第一章 绪论
1.1 研究背景
1.2 研究意义
1.2.1 理论意义
1.2.2 实践意义
1.3 国内外研究综述
1.3.1 国外研究综述
1.3.2 国内研究综述
1.3.3 研究评述
1.4 研究内容和方法
1.4.1 研究内容与研究思路
1.4.2 研究方法
第二章 企业社会责任的理论基础
2.1 企业社会责任的概念
2.2 企业社会责任的相关理论
2.2.1 企业公民理论
2.2.2 企业契约理论
2.2.3 企业生态理论
2.2.4 企业利益相关者理论
2.2.5 对相关理论的评述
2.3 高速公路上市企业社会责任的内容体系
2.3.1 高速公路上市企业社会责任内容体系的构建思路
2.3.2 高速公路上市企业的特殊性
2.3.3 高速公路上市企业社会责任内容体系的构建
2.4 本章小结
第三章 高速公路上市企业的社会责任实践
3.1 高速公路上市企业概况
3.2 高速公路上市企业的社会责任观
3.3 高速公路上市企业的社会责任实践
3.3.1 对员工的责任方面
3.3.2 对司乘人员的责任
3.3.3 对商业伙伴的责任
3.3.4 对政府的责任
3.3.5 对环境的责任
3.3.6 对社会发展的责任
3.4 本章小结
第四章 高速公路上市企业社会责任实践的经验和不足
4.1 高速公路上市企业社会责任实践的成功经验
4.1.1 全方位满足司乘人员的多样化需求
4.1.2 多手段保障“绿色通道”政策和重大节假日免收通行费政策执行效果
4.1.3 以技术创新和制度创新推动公路养护水平的提高
4.1.4 企业社会责任报告定期发布且质量有所提升
4.2 高速公路上市企业社会责任实践的不足
4.2.1 部分高速公路收费不尽合理
4.2.2 贪腐问题严重危害企业利益相关者的利益
4.2.3 对相连路段经营者的责任承担较少
4.2.4 企业社会责任报告报“喜”不报“忧”
4.3 本章小结
第五章 完善高速公路上市企业社会责任实践的对策分析
5.1 完善高速公路上市企业社会责任实践的目标和思路
5.1.1 完善高速公路上市企业社会责任实践的目标
5.1.2 完善高速公路上市企业社会责任实践的思路
5.2 高速公路上市企业社会责任实践推进机制的构建
5.2.1 进一步完善公司治理结构
5.2.2 完善政府规制
5.2.3 充分发挥行业协会的作用
5.3 本章小结
结论与展望
参考文献
致 谢