内部控制、地方政府干预与企业社会责任履行

发布时间：2018-03-09 11:03

本文选题：内部控制　切入点：地方政府干预　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：21世纪以来,我国经济的高增长促进了企业的飞速发展,同时企业社会责任缺失问题愈发严峻,并逐渐得到了政府、学者和社会的广泛关注。如何有效推动企业积极履行并及时披露社会责任信息成为当今一个重要的社会问题。内部控制(Internal Control,简称IC)与企业社会责任(Corporate social responsibility,简称CSR)的关系研究随着我国内部控制和企业社会责任相关制度的不断完善逐步成为专家学者们的热门研究课题。企业社会责任履行情况受到内外部环境的影响,而现有的研究以内部控制与企业社会责任二者之间关系为主,两者之间关系受其他调节因素尤其是外部环境因素影响的研究较少,且鲜有关于内部控制、地方政府干预与企业社会责任三者之间的研究,相关研究亟待完善。李国平和韦晓茜(2014)对相关研究进行分析梳理后指出,"社会环境对企业社会责任内涵与内容的影响"问题尚需值得深入研究。我国处在经济转型的特殊时期,由于资源禀赋和开放时间的不统一,导致各地区的市场化进程具有较大的差异,因而普遍存在着政府干预市场经济的现象。本文将地方政府干预因素引入到内部控制对企业社会责任履行的关系研究中,以研究地方政府干预调节作用下内部控制对企业社会责任履行的影响以及这种影响在不同产权性质企业之间的差异。创新了研究CSR的视角,丰富了调节变量因素对内部控制、企业社会责任的研究。本文以2012-2015年度发布企业社会责任报告的A股上市公司作为研究样本。首先分别对企业社会责任与内部控制基本研究演进与度量方法进行了梳理,对相关的研究文献进行了综述,通过利益相关者理论、信息不对称理论、委托代理理论和制度理论的分析提出研究假说,为后面的实证研究奠定基础。经过描述性统计、相关性分析、多元线性回归及稳健性检验,本文得出如下结论:(1)有效的内部控制能够显著促进上市公司社会责任的履行;(2)地方政府干预会影响上市公司社会责任的履行,政府干预越少,越有利于上市公司社会责任履行;(3)地方政府干预对内部控制与企业社会责任履行具有调节作用,减少政府干预有利于充分发挥内部控制对企业社会责任履行的正向促进作用;(4)相比于非国有企业,地方政府干预对国有企业内部控制促进企业社会责任履行的调节作用更为显著。最后,针对上述研究结论对我国的企业社会责任发展建设提出了一定的建议。
[Abstract]:Since 21th century, the high economic growth of our country has promoted the rapid development of enterprises. At the same time, the lack of corporate social responsibility has become more and more serious, and gradually got the government. How to effectively promote enterprises to actively fulfill and disclose social responsibility information in a timely manner has become an important social issue today. Internal Control and Corporate social responsibility. internal control and corporate social responsibility. With the continuous improvement of internal control and corporate social responsibility system in China, it has become a hot research topic for experts and scholars. The performance of corporate social responsibility is affected by the internal and external environment. However, the existing studies mainly focus on the relationship between internal control and corporate social responsibility. The relationship between the two is influenced by other regulatory factors, especially external environmental factors, and there are few studies on internal control. Research on the relationship between Local Government intervention and Corporate Social responsibility, Li Guoping and Wei Xiaoxiao 2014 have analyzed and combed the relevant studies, and pointed out that the influence of social environment on the connotation and content of corporate social responsibility should be further studied. China is in a special period of economic transformation. Due to the disunity of resource endowment and opening time, the marketization process of different regions has great differences. Therefore, there is a widespread phenomenon of government intervention in the market economy. This paper introduces local government intervention factors into the study of the relationship between internal control and corporate social responsibility performance. In order to study the influence of internal control on corporate social responsibility performance under the action of local government intervention and regulation and the difference of this influence among enterprises with different property rights, this paper innovates the perspective of studying CSR and enriches the adjustment variable factor to internal control. The research on corporate social responsibility. This paper takes the A share listed companies which issued the corporate social responsibility report in 2012-2015 as the research sample. Firstly, the evolution and measurement methods of the basic research on corporate social responsibility and internal control are sorted out. Through the analysis of stakeholder theory, information asymmetry theory, principal-agent theory and institutional theory, this paper summarizes the relevant research literature, and puts forward the research hypothesis, which lays the foundation for the later empirical research. Correlation analysis, multiple linear regression and robustness test, this paper draws the following conclusions: 1) effective internal control can significantly promote the implementation of social responsibility of listed companies. 2) Local government intervention will affect the performance of social responsibility of listed companies. The less the government intervention, the more favorable it is for the listed company to fulfill its social responsibility. (3) the local government intervention can regulate the internal control and corporate social responsibility performance. Reducing government intervention is conducive to giving full play to the positive role of internal control in the performance of corporate social responsibility. Local government intervention plays a more significant role in regulating the internal control of state-owned enterprises to promote the performance of corporate social responsibility. Finally, some suggestions for the development and construction of corporate social responsibility in China are put forward in view of the above conclusions.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F832.51;F275

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