消费者责任履行、政府补贴与企业价值:基于食品上市公司  

Fulfillment of consumers responsibility, government subsidiesand corporate value: Based on food listed companies

作　　者：吴诗琪 叶琳 陈倬[1,2] WU Shiqi;YE Lin;CHEN Zhuo(School of Management,Wuhan Polytechnic University,Wuhan 430023,China;Food Safety Research Center,Key Research Institute of Humanities and Social Sciences of Hubei Province,Wuhan 430048,China)

机构地区：[1]武汉轻工大学管理学院,武汉430023 [2]湖北省高校人文社会科学重点研究基地食品安全研究中心,武汉430048

出　　处：《武汉轻工大学学报》2025年第1期62-68,共7页Journal of Wuhan Polytechnic University

基　　金：湖北省高等学校哲学社会科学研究重大项目(编号:21ZD072)。

摘　　要：食品企业的消费者责任履行受到广泛关注。本文以2019-2023年国内A股食品上市公司为样本,分析消费者责任履行、政府补贴对企业价值的影响。研究发现:食品企业的消费者责任履行对企业价值的影响是负向显著的;政府补贴对企业价值有正向促进作用,且对国有企业消费者责任履行和企业价值产生负向调节效应。最后从企业和政府两个层面,提出推动食品企业履行对消费者社会责任的建议。The fulfillment of consumer responsibility by food enterprises has received widespread attention.This paper takes domestic A-share listed food companies from 2019 to 2023 as a sample to analyze the impact of fulfillment of responsibility to consumer and government subsidies on corporate value.The results show that the impact of fulfillment of consumer responsibility and corporate value of food enterprises is negatively significant.Government subsidies have a positive effect on corporate value,and have a negative moderating effect on the fulfillment of consumer responsibility and corporate value of state-owned enterprises.Finally,from the two levels of enterprises and governments,some suggestions are put forward to promote food enterprises to fulfill their social responsibilities to consumers.

关 键 词：社会责任 政府补贴 企业价值 消费者 食品安全 

分 类 号：F23[经济管理—会计学]