我国中小板公司治理与社会责任信息披露的研究

发布时间：2018-05-01 07:36

本文选题：中小板公司 + 公司治理　；参考：《广东外语外贸大学》2014年硕士论文

【摘要】：西方国家和我国经济发展中都有着经济发展水平提高却使得环境同时遭受破坏的历史，致使市场经济参与者进行反思，理论学术界积极研究企业的健康发展道路，因此，企业社会责任和公司治理问题成为当今社会各界关注的热点。鉴于成熟企业的经验教训，中小企业板上市公司（简称中小板公司）为实现长远发展目标，有必要在日常经营中探索如何完善公司治理和履行社会责任。本文亦认为研究公司治理与社会责任信息披露之间的关系为中小板公司加强社会责任感具有一定的理论意义和现实意义。本文的主要内容分为文献回顾、理论概述和现状分析、实证研究、结论与政策建议四个部分。首先，介绍了有关社会责任信息披露影响因素的研究。其次，，梳理了公司治理与社会责任信息披露的相关理论合法性理论和利益相关者理论，并描述了我国中小板公司社会责任信息披露的现状，并指出其存在的问题。最后，以2010-2012年中小板公司为研究样本，对其披露的社会责任信息以手工整理方式进行数据采集并运用指数评价分析法评估其社会责任信息质量，构建回归模型进行实证分析，依据回归结论分别探讨中小板公司治理对社会责任信息披露的影响并提出改善公司治理的政策建议。本文的研究表明：股权集中度越高，社会责任信息披露水平越低；董事长兼任总经理对社会责任信息披露产生消极影响；独立董事比例越高、监事会规模越大，社会责任信息披露水平越高。此外，本文在实证检验的结果上，提出了“完善公司治理结构，提高社会责任信息披露水平”的意见。本文为认识中小板公司社会责任信息披露的影响因素提供了经验证据，同时也为完善公司治理结构提供政策依据。
[Abstract]:Both the western countries and our country have a history of the improvement of the economic development level but the destruction of the environment at the same time, which causes the participants in the market economy to reflect on it, and the theoretical academic circles actively study the healthy development path of the enterprises. Corporate social responsibility and corporate governance have become the focus of attention. In view of the experience and lessons of the mature enterprises, in order to realize the long-term development goal, it is necessary to explore how to perfect the corporate governance and fulfill the social responsibility in the daily operation. This paper also holds that the study of the relationship between corporate governance and social responsibility information disclosure has certain theoretical and practical significance for small and medium-sized board companies to strengthen their social responsibility. The main contents of this paper are literature review, theoretical overview and current situation analysis, empirical research, conclusions and policy recommendations. Firstly, it introduces the research on the influencing factors of social responsibility information disclosure. Secondly, it combs the theory of legitimacy and stakeholder theory of corporate governance and social responsibility information disclosure, and describes the current situation of social responsibility information disclosure of small and medium-sized board companies in China, and points out its existing problems. Finally, taking the small and medium-sized board company as the research sample from 2010 to 2012, we collect the social responsibility information by manual collation, evaluate the quality of the social responsibility information by using the index evaluation method, and construct the regression model to carry on the empirical analysis. According to the regression conclusion, this paper probes into the influence of corporate governance on the disclosure of social responsibility information and puts forward some policy suggestions for improving corporate governance. The research in this paper shows that: the higher the degree of ownership concentration, the lower the level of social responsibility information disclosure; the negative impact of chairman and general manager on the disclosure of social responsibility information; the higher the proportion of independent directors, the larger the scale of the board of supervisors. The higher the level of social responsibility information disclosure. In addition, this paper puts forward the opinion of "perfecting the corporate governance structure and improving the level of information disclosure of social responsibility" on the basis of the empirical results. This paper provides empirical evidence for understanding the influencing factors of social responsibility information disclosure in small and medium-sized board companies, and also provides policy basis for perfecting corporate governance structure.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F271;F270

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