国有企业社会责任投资与融资成本问题研究 行政管理专业VIP免费

[键入文字]国有企业社会责任投资与融资成本问题研究摘要近年来越来越多国有企业自觉履行社会责任，在实现国有资产保值增值、落实国家宏观调控政策、完成节能减排任务、维护职工合法权益、加强安全生产、参与社会公益活动等方面做出不断努力，取得了积极进展。然而，承担社会责任需要花费一定的成本，一方面为了补偿成本，企业要提高产品价格，这必然使企业在与同行业其他企业的竞争中处于不利定位。另一方，如果企业将大量的资源贡献给社会公益活动，也会受到资本市场的压力。因此，这便意味着股东利益与承担社会责任之间存在矛盾，企业在承担社会责任的同时需要考虑投资与融资成本相关问题，力求满足股东，债权人，职工，税务机关以及环境等各方面的利益。【关键词】：国有企业社会责任投资债务资本成本股权资本成本相关利益者1[键入文字]AbstractInrecentyears,moreandmorestate-ownedenterprisestofulfillsocialresponsibilityconsciously,intherealizationofthevalueofstate-ownedassetstocarryoutthenationalmacroeconomicregulationandcontrolpolicyforenergyconservationandemissionsreductiontasksthelawfulrightsandinterestssafeguardaworkertostrengthenproductionsafetytoparticipateinsocialpublicwelfareactivitiesandsoontomakecontinuousefforts,hasmadepositiveprogress.Socialresponsibility,however,requiresacertaincost,ontheonehand,tocompensateforcosts,companiestoraiseprices,thiswillmaketheenterpriseinthedisadvantageouspositionincompetitionwithothersameindustryenterprises.Ontheotherhand,ifenterprisescontributealargeamountofresourcestosocialwelfareactivities,theywillalsobeunderpressurefromthecapitalmarket.2[键入文字]Keywords:state-ownedenterprisessocialresponsibilityinvestmentdebtcapitalcostequitycapitalcoststakeholder.目录3[键入文字]一、国有企业社会责任投资概述······························(１)（一）国有企业社会责任投资的演进····························(２)（二）承担社会责任投资的领域及方式·························(2)二、国有企业融资成本相关问题··································(3)（一）融资方式·······················································(3)（二）融资结构简述·················································(3)（三）融资相关理论·················································(4)三、国有企业社会责任投资与融资成本关系分析·············(7)（一）社会责任投资对融资的促进作用························(7)（二）社会责任投资对融资的不利影响·························(8)四、会责任投资与融资成本之间矛盾的解决途径·············(8)（一）国家层面：····················································(9)（二）站在产业角度分析···········································(9)（三）站在企业自身角度分析····································(11)五、总结··························································(11)参考文献····················································································································...