上市公司治理结构对企业社会责任履行影响的实证研究

发布时间：2018-01-25 09:09

本文关键词： 公司治理结构企业社会责任利益相关者　出处：《哈尔滨工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：现今在理论界和实务界，上市企业社会责任的履行现状被越来越多的人重视。我国公司实践社会责任的能动性并没有伴随着政府硬性规定的出台而得到加强。公司治理结构的不完备，也在一定程度上对我国企业肩负社会责任造成了不好的影响。因此，研究企业治理结构对上市公司履行责任奉献社会的影响是十分重要和必要的。利益相关者有效的参与对公司治理结构朝着良好的方向运转有着促进作用，也更有利于企业积极的承担和实践社会责任。因此，本文以利益相关者理论为媒介，探究公司治理结构与企业履行社会责任之间的关系。首先介绍了的本文的撰写的目的和重要性，并对国内外文献现状进行了说明和总结。然后阐述企业社会责任、公司治理结构以及利益相关者理论的概念和内容，并明确本文的利益关系人的范畴。在数据选择上，本文选取2010-2012年沪深两市4939个样本为研究对象，，选取四个公司内部治理结构层面的六个变量作为解释变量，对假设和模型进行描述性统计分析、皮埃尔森相关性分析以及多元回归分析。最后基于实证检验的分析结果提出对策建议。实证结果表明，股权集中度、国有股比例和董事会规模对企业履行社会责任具有显著的负面作用；而高管薪酬对于企业社会责任的履行有明显的正向作用；独立董事比例和监事会规模对企业社会责任履行的作用尚不明显，说明我国的独立董事制度和监事会制度发挥的作用并不明显，其运行方式和管理模式有待进一步完善和规范。
[Abstract]:Now in theory and practice. The implementation of social responsibility of listed enterprises has been paid more and more attention. The initiative of corporate social responsibility in China has not been strengthened with the introduction of mandatory government regulations, and the corporate governance structure is not complete. Therefore, it is very important and necessary to study the influence of corporate governance structure on the social performance of the listed companies. The effective participation of stakeholders promotes the operation of corporate governance structure towards a good direction, and is more conducive to the positive undertaking and practice of social responsibility. Based on stakeholder theory, this paper explores the relationship between corporate governance structure and corporate social responsibility. Firstly, the purpose and importance of this paper are introduced, and the current situation of literature at home and abroad is explained and summarized. Then corporate social responsibility is expounded. Corporate governance structure and the concept and content of stakeholder theory, and clear the category of stakeholders in this paper. In data selection. In this paper, 4939 samples of Shanghai and Shenzhen stock markets from 2010 to 2012 are selected as the research object, and six variables of four internal corporate governance structures are selected as explanatory variables. Descriptive statistical analysis of hypothesis and model, Pearson correlation analysis and multiple regression analysis. Finally, based on the results of empirical test, the countermeasures and suggestions are put forward. The empirical results show that the degree of ownership concentration, the proportion of state-owned shares and the size of the board of directors have a significant negative effect on corporate social responsibility. The executive compensation has an obvious positive effect on the performance of corporate social responsibility. The proportion of independent directors and the size of the board of supervisors on the performance of corporate social responsibility is not obvious, indicating that the independent director system and the board of supervisors system play a role is not obvious. Its operation mode and management mode need to be further improved and standardized.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F271;F270

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