企业声誉、社会责任信息披露与安全生产成本关系研究——基于食品上市公司的经验数据分析  

Research on the relationship between corporate reputation, social responsibility information disclosure and safe production cost——Based on the empirical data analysis of food listed companies

作　　者：余冬根 赵文庆 乔瑞红[1] Yu Donggen;Zhao Wenqing;Qiao Ruihong

机构地区：[1]天津科技大学经管学院

出　　处：《价格理论与实践》2019年第8期120-123,共4页Price:Theory & Practice

基　　金：天津市教委科研计划项目成果，项目批准号2018SK014，项目名称为“新时代食品企业声誉动态评价机制及效应研究”

摘　　要：企业声誉和社会责任是企业生存和发展的基石。本文以2009-2018年沪深两市A股食品上市公司为研究对象,运用多元回归模型分析了企业声誉、社会责任信息披露与安全生产成本之间的关系。研究发现:食品企业声誉与安全生产成本存在显著负相关关系;企业社会责任信息的充分披露在提升企业声誉的同时,也降低了安全生产成本;进一步研究发现:企业社会责任信息披露在影响食品安全成本时对声誉资本具有一定的替代效应。Corporate reputation and social responsibility are the cornerstones of an enterprise’s survival and development. This paper takes the A-share food listed companies in Shanghai and Shenzhen stocks in2009-2018 as the research object, and uses the multiple regression model to analyze the relationship between corporate reputation, social responsibility information disclosure and safe production costs. The study found that there is a significant negative correlation between the reputation of food companies and the cost of safe production;the full disclosure of corporate social responsibility information reduces the reputation of the company while reducing the cost of safe production;further research finds that corporate social responsibility information disclosure affects food safety Cost has a certain substitution effect on reputation capital.

关 键 词：企业声誉 社会责任信息披露 食品安全成本 食品上市公司 

分 类 号：F27[经济管理—企业管理]