本篇論文目錄導航:
【題目】高速公路上市公司社會責任問題分析
【第一章】高速公路上市企業社會責任履行研究緒論
【第二章】公司社會責任相關理論基礎
【第三章】高速公路上市企業的社會責任實踐
【第四章】高速路上市企業社會責任實踐的經驗和不足
【第五章】完善上市企業社會責任實踐的對策分析
【結論/參考文獻】高速公路大企業社會責任實施研究結論與參考文獻
摘 要
高速公路企業作為政府特許經營企業,本應承擔更多的社會責任,然而近年來在經營過程中卻存在諸多不負責任的現象:超期收費,收費標準過高,貪腐現象頻發??較低的社會責任實踐水平嚴重制約我國高速公路行業的和諧發展,因此我們有必要對高速公路企業的社會責任進行專門研究,以推動其實踐的發展。但我們必須認識到,我國高速公路企業發展水平參差不齊,要求所有企業承擔同樣的社會責任不現實,把所有企業作為一個無差別整體進行研究對實踐的指導意義也不大,為此本文以其中承擔社會責任的資源更多、能力更強的高速公路上市企業作為研究對象,通過對高速公路上市企業社會責任的專門研究來推動其社會責任實踐的發展,進而帶動整個行業企業社會責任的發展。
本文首先從一般企業的社會責任理論入手,通過分析比較,確定利益相關者理論為本文研究高速公路上市企業社會責任的基礎理論,并以該理論為指導,結合高速公路上市企業運營管理的特殊性,構建了高速公路上市企業社會責任內容體系,認為其社會責任主要包含對員工、司乘人員、相連路段經營者(商業伙伴)、政府、環境和社會發展的責任。其次,以構建的高速公路上市企業社會責任內容體系為依據,對我國高速公路上市企業社會責任實踐進行了研究,發現企業對員工、司乘人員、政府、環境和社會發展的責任履行整體較好,對相連路段經營者的責任承擔則不夠重視。具體來看,企業在滿足司乘人員需求、執行“綠色通道”政策和重大節假日免收通行費政策、提高道路養護水平、定期發布企業社會責任報告方面表現良好,在部分經營路段收費標準和收費年限調整、預防企業貪腐風險、同相連路段經營者協作、企業社會責任報告內容完善方面存在不足。最后,針對這些不足,以企業、政府和行業協會三方協同為方向構建了高速公路上市企業社會責任實踐推進機制:以完善企業治理結構為基礎,主要是完善企業監事會和獨立董事制度、設立專門的社會責任管理部門;以完善政府規制為重點,主要包括完善收費標準規制、完善高速公路特許經營的相關法律法規和特許經營協議、設置獨立的規制機構(企業社會責任監管機構)、完善企業社會責任報告和設立企業社會責任投資基金;以發揮行業協會作用為補充,主要是發揮行業協會對政府規制的監督作用,發揮其對高速公路上市企業在對相連路段經營者承擔責任方面的監督引導作用。
關鍵詞:高速公路上市企業、企業社會責任、利益相關者、企業治理結構、政府規 制、行業協會
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 錄
第一章 緒論
1.1 研究背景
1.2 研究意義
1.2.1 理論意義
1.2.2 實踐意義
1.3 國內外研究綜述
1.3.1 國外研究綜述
1.3.2 國內研究綜述
1.3.3 研究評述
1.4 研究內容和方法
1.4.1 研究內容與研究思路
1.4.2 研究方法
第二章 企業社會責任的理論基礎
2.1 企業社會責任的概念
2.2 企業社會責任的相關理論
2.2.1 企業公民理論
2.2.2 企業契約理論
2.2.3 企業生態理論
2.2.4 企業利益相關者理論
2.2.5 對相關理論的評述
2.3 高速公路上市企業社會責任的內容體系
2.3.1 高速公路上市企業社會責任內容體系的構建思路
2.3.2 高速公路上市企業的特殊性
2.3.3 高速公路上市企業社會責任內容體系的構建
2.4 本章小結
第三章 高速公路上市企業的社會責任實踐
3.1 高速公路上市企業概況
3.2 高速公路上市企業的社會責任觀
3.3 高速公路上市企業的社會責任實踐
3.3.1 對員工的責任方面
3.3.2 對司乘人員的責任
3.3.3 對商業伙伴的責任
3.3.4 對政府的責任
3.3.5 對環境的責任
3.3.6 對社會發展的責任
3.4 本章小結
第四章 高速公路上市企業社會責任實踐的經驗和不足
4.1 高速公路上市企業社會責任實踐的成功經驗
4.1.1 全方位滿足司乘人員的多樣化需求
4.1.2 多手段保障“綠色通道”政策和重大節假日免收通行費政策執行效果
4.1.3 以技術創新和制度創新推動公路養護水平的提高
4.1.4 企業社會責任報告定期發布且質量有所提升
4.2 高速公路上市企業社會責任實踐的不足
4.2.1 部分高速公路收費不盡合理
4.2.2 貪腐問題嚴重危害企業利益相關者的利益
4.2.3 對相連路段經營者的責任承擔較少
4.2.4 企業社會責任報告報“喜”不報“憂”
4.3 本章小結
第五章 完善高速公路上市企業社會責任實踐的對策分析
5.1 完善高速公路上市企業社會責任實踐的目標和思路
5.1.1 完善高速公路上市企業社會責任實踐的目標
5.1.2 完善高速公路上市企業社會責任實踐的思路
5.2 高速公路上市企業社會責任實踐推進機制的構建
5.2.1 進一步完善公司治理結構
5.2.2 完善政府規制
5.2.3 充分發揮行業協會的作用
5.3 本章小結
結論與展望
參考文獻
致 謝