摘 要

经济发展迅速，大大小小的企业迅速发展起来，由此也带来很多问题。食品制造企业有没有很好的履行社会责任也被众多学者研究。为什么食品制造企业不积极履行社会责任以及履行社会责任会对企业的财务绩效产生怎样的影响，这些问题尚未被解决，学者们意见也各不相同。

本篇文章从理论这一角度研究了食品制造企业社会责和企业绩效这二者的关系。还联系了知名的食品制造企业A企业加以简单论证。重点在于运用市场营销学、财务报表分析和财务管理等知识。经过研究发现：站在企业持续长远发展的角度看，企业有必要履行各种责任，而且这种行为长久看来会对促进企业的财务绩效提高。和财务绩效差的企业比，一般财务绩效好的企业更有能力履行社会责任，积极程度更高。

所以食品制造企业应该积极承担其社会责任，包括实现股本增值，为消费者提供健康食品。及时偿还供应商和债权人的欠款，关爱员工，响应政府号召等等，从而促进企业健康稳定的发展。

关键词：社会责任 财务绩效 食品制造企业

Food manufacturing enterprises to fulfill social responsibility impact on financial performance analysis

- in A company as an example

ABSTRACT

The rapid development of the economy and the rapid development of large and small enterprises have brought many problems.The question that food manufacturers are Whether well on their social responsibilities has been studied by many scholars.Why don't companies actively fulfill the social responsibility and fulfill social responsibility will be what effect to the enterprise, these problems have yet to be fully understand, experts and scholars have different opinions.

This paper studies the relationship between social responsibility and enterprise performance of food manufacturing enterprises from the perspective of theory.We also contacted the well-known food manufacturer A to make A simple argument.Focus on the use of knowledge such as marketing, financial statement analysis and financial management.Continuously through study found:Standing in the enterprise sustained long-term development perspective, the enterprise it is necessary to perform a variety of responsibility, and this kind of behavior seems to be for a long time to improve the financial performance of the enterprise.Companies with poor financial performance are more likely to be socially responsible and more active than those with poor financial performance.

So food manufacturers should be actively responsible for their social responsibilities, including increasing equity appreciation and providing healthy food for consumers.Pay the suppliers and creditors in time, care for the employees, the corresponding government call, etc., to promote the healthy and stable development of the enterprise.

Keywords: social responsibility; financial performance; food manufacturing enterprises

目 录

摘 要 I

ABSTRACT II

第一章 绪论 1

第二章 食品制造企业社会责任理论分析 3

2.1企业社会责任定义 3

2.1.1国外企业社会责任定义 3

2.1.2国内企业社会责任定义 3

2.2食品制造企业社会责任界定 4

2.2.1食品制造企业的社会责任 4

2.2.2食品企业社会责任的特点 6

第三章 食品制造企业履行社会责任与财务绩效的关系理论分析 8

3.1 财务绩效的代表性衡量指标 8

3.2二者关系的理论分析 8

3.2.1履行社会责任对财务绩效的影响 8

3.2.2财务绩效对社会责任履行情况的影响 12

第四章 实例分析 13

4.1 A企业的概况 13

4.2 A企业履行社会责任对财务绩效的影响 13

结 语 16

参考文献 17

第一章 绪论

社会经济迅速发展的今天，“利益”、“利润”等已经成了人们不断追求的目标。而很多企业也因此深陷一心牟利的泥潭，置企业员工的安危于不顾，置顾客的健康于不顾，置消费者的权益于不顾，屡屡触碰法律的底线，完全忽视社会责任。随之出现的就是销售各种假冒伪劣产品、过期食品回炉重造、向食品中添加有毒物质等等社会乱象，严重威胁了消费者的生命安全，影响了人们的日常生活，也扰乱了社会秩序。

近年来，社会媒体日渐发达，企业的各种恶行被一一揭发，人们的维权意识加强，消费者在消费时越发重视企业的口碑，社会责任越发成为人们的焦点话题，严格履行社会责任已经成为企业无法逃脱的生存发展任务。

食品制造加工企业的重要性可想而知。然而国内的食品质量让人们担忧，很多人不再信赖国内的产品，而是更多选择国外的产品，社会各类人士不断思考，人们逐渐意识到食品企业承担社会责任的重要性^[1]。