社会责任履行对文化传媒企业价值的影响研究  

Research on the Impact of the Fulfillment of Social Responsibility on the Value of Cultural Media Enterprises

作　　者：何志勇 荣秀平 HE Zhiyong;RONG Xiuping(School of Economics and Managenment,Beijing Institute of Graphic Communication,Beijing 102600,China)

机构地区：[1]北京印刷学院经济管理学院,北京102600

出　　处：《北京印刷学院学报》2025年第1期34-40,共7页Journal of Beijing Institute of Graphic Communication

基　　金：北京社科基金决策咨询项目“推动北京市出版深度融合发展研究”(22JCC058)研究成果之一。

摘　　要：文化传媒产业既具有一般文化产业的属性,又具有明显的意识形态特性,因此其在经营过程中必须坚持社会效益与经济效益相统一的原则,需切实履行好社会责任。本文基于利益相关者等理论,通过整理2017—2022年文化传媒上市公司的数据信息,构建回归模型实证分析社会责任履行对文化传媒企业价值的影响,以满足企业双效合一的发展诉求。研究结果表明文化传媒企业对投资者、债权人、消费者和政府的社会责任履行有助于企业价值的提升。相较于非国有文化传媒企业,国有文化传媒企业履行投资者和消费者的社会责任对企业价值的提升作用更为显著,履行债权人和政府的社会责任对企业价值的提升作用不够显著,履行对社会公众的社会责任对企业价值产生了消极影响。从提升内容创新能力,优化文化产品供给;增强资金管理意识,提高资金使用效率;提高社会责任报告披露的规范性和持续性等三方面提出了相应的对策建议。Cultural media industry not only has the attributes of general cultural industry,but also has obvious ideological characteristics,so it must adhere to the principle of the unity of social benefits and economic benefits in the process of management,and must earnestly fulfill its social responsibilities.Based on the theory of stakeholders,this paper collates the data and information of listed cultural media companies from 2017 to 2022,and constructs a regression model to empirically analyze the impact of social responsibility fulfillment on the value of cultural media enterprises,so as to meet the development demands of enterprises with dual effects.The results show that the social responsibility of cultural media enterprises to shareholders,creditors,consumers and the government is conducive to the improvement of corporate value.It is found that the performance of social responsibilities of shareholders and consumers by state-owned cultural media enterprises has a more significant effect on the improvement of corporate value;the performance of social responsibilities of creditors and the government has a weaker impact on corporate value than that of non-state-owned cultural media enterprises,and the performance of public responsibilities has a negative impact on corporate value.The paper puts forward corresponding countermeasures and suggestions on enhancing the capacity for content innovation and optimizing the supply of cultural products,strengthening the awareness of fund management and improving the efficiency of fund use and improving the standardization and sustainability of social responsibility report disclosure.

关 键 词：文化传媒企业 社会责任 企业价值 

分 类 号：F270[经济管理—企业管理] G124[经济管理—国民经济]