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研究生:陳詩涵
研究生(外文):CHEN, SHIH-HAN
論文名稱:利用資料探勘探討企業社會責任與企業價值之關聯性-中國實證
論文名稱(外文):Use Data Mining to Explore the Relationship between Corporate Social Responsibility and Firm Value-Evidence from China
指導教授:陳富祥陳富祥引用關係
指導教授(外文):CHEN, FU-HSIANG
口試委員:吳翠治
口試委員(外文):WU, CUEI-JHIH
口試日期:2017-06-22
學位類別:碩士
校院名稱:中國文化大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2017
畢業學年度:105
語文別:中文
論文頁數:49
中文關鍵詞:企業社會責任企業價值資料探勘
外文關鍵詞:corporate social responsibilityfirm valuedatd mining
相關次數:
  • 被引用被引用:1
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  • 下載下載:1
  • 收藏至我的研究室書目清單書目收藏:0
近幾年隨著食安與環保等問題的發生,導致社會大眾越來越重視企業社會責任的實施。本研究欲探討企業社會責任與企業價值之間的關聯。過去許多研究探討企業社會責任與企業價值,在企業社會責任方面多採用一個整體績效。本研究有別於過去研究,在企業社會責任方面採用「責任管理」、「市場責任」、「社會責任」、「環境責任」四項績效指標。
本研究使用中國企業社會責任研究報告之中國企業的企業社會責任績效,再加上自台灣經濟新報資料庫(TEJ)搜集的企業價值相關變數資料,將這些資料依據Tobin’s Q公式計算出企業價值。以前述之企業社會責任與企業價值資料作為樣本,進行資料探勘技術中的約略集合與決策樹等方法,萃取出兩者間最具影響力之重要變數。實證結果顯示在企業社會責任變數內,影響企業價值之重要變數為環境責任,而在非企業社會責任變數內,影響企業價值之重要變數為負債比率。
In recent years, with the occurrence of food safety and environmental issues, resulting in the community more and more pay attention to the implementation of corporate social responsibility. This study to explore the relationship between corporate social responsibility and firm value. In the past, many studies to explore corporate society Responsibility and firm value, in corporate social responsibility use an overall performance. This study is different from the past studies, in corporate social responsibility use performance indicators for "responsibility management", "market responsibility", "social responsibility", "environmental responsibility".
In this study, the corporate social responsibility (CSR) performance of china firm, which was obtained from RESEARCH REPORT ON CORPORATE SOCIAL RESPONSIBILITY OF CHINA , plus the related variables of the firm value, which was collected from the database of the Taiwan Economic Journal (TEJ), based on Tobin's Q used this variables to calculate the firm value. Take the corporate social responsibility and the firm value as the sample, to do Rough Set and Decision Tree methods of data mining technology, extract the most influential of the important variables between the corporate social responsibility and the firm value. The empirical results show that in the corporate social responsibility variables, an important variable affecting firm value is the environmental responsibility, and in non-corporate social responsibility variables, an important variable affecting firm value is the debt ratio.

誌謝辭  ..................... iii
中文摘要 ..................... iv
英文摘要 ..................... v
內容目錄 ..................... vii
圖目錄  ..................... ix
表目錄  ..................... x
第一章  緒論................... 1
  第一節  研究背景與動機............ 1
  第二節  研究目的............... 5
  第三節  論文架構與流程............ 5
第二章  文獻探討................. 7
  第一節  企業社會責任............. 7
  第二節  企業價值............... 13
  第三節  企業社會責任與企業價值之關聯性.... 14
  第四節  資料探勘技術的應用.......... 16
第三章  研究方法................. 19
第一節 研究期間、樣本選取及資料來源..... 21
  第二節  變數定義............... 21
  第三節  本研究採用之資料探勘方法....... 25
第四章  實證結果分析............... 27
  第一節  樣本資料分析............. 27
第二節 敘述性統計分析............ 27
  第三節  資料探勘分析結果........... 29
第五章  研究結論、研究限制與建議......... 35
第一節 研究結論............... 35
  第二節  研究限制與建議............ 35
參考文獻 ..................... 37
一、中文部分
台灣證券交易所公司治理中心[線上資料],來源:http://cgc.twse.com.tw/front/responsibility

企業社會責任中國網[線上資料],來源:http://www.csr-china.net

產業永續發展整合資訊網[線上資料],來源:https://proj.ftis.org.tw/isdn/Application/Detail/39F458DA8AF53FA4

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