公司治理对企业社会责任信息披露质量的影响研究

发布时间：2018-08-13 11:54

【摘要】：随着我国经济的快速发展,许多企业把生产经营的目标仅仅局限在实现经济利润最大化上,却不愿承担随之而来的社会责任,损害其他利益相关群体的合法权益,违背道德约束,忽略环境保护的重要性。随着一系列令人堪忧的问题出现,人们也逐渐意识到企业应承担社会责任的重要性。而企业应承担的社会责任只有在企业披露相关信息时,才会被利益相关者所知,且只有披露的信息足够的准确、详尽,利益相关者才能加以参考,显然提高企业社会责任信息披露的质量是十分重要的。影响企业社会责任信息披露质量的因素有很多,公司治理是一重要因素。如何完善公司治理能更大程度的提高企业社会责任信息披露的质量,成为学者们研究的方向。国内外大多数学者一般按照内部机制来规定公司治理,本文从内、外部公司治理两个角度,研究其对社会责任信息披露质量的影响,希望对提高企业社会责任信息披露的质量提供一些思路。本文借鉴国内外现有社会责任信息披露的研究成果,介绍了公司治理及企业社会责任的含义、信息披露的内容、衡量标准、评价方法,以及两者共同的三大理论基础:利益相关者理论、委托代理理论、合规性理论。在此基础上,从公司内、外部治理两方面对企业社会责任信息披露的影响进行了定性分析,提出相关假设。本文以2010-2014年在沪、深两市中发布社会责任报告并经润灵环球评分的A股上市公司作为基本研究样本,根据公司治理对企业社会责任信息披露质量影响的因素选择各变量,遵循实证研究原则,从内部、外部、整体三方面构建三个回归模型。通过实证分析最终得出:提高我国企业社会责任信息披露质量,完善内部、外部治理缺一不可;其中扩大董事会规模、增多监事会议次数、提高管理层薪酬激励、上市公司注册地经济较发达以及聘请外部审计的公司,社会责任信息披露质量较高;而实际控制人为国有属性和外部债权人市场较发达的公司,不利于社会责任信息披露质量的提高。文章通过实证研究的结论,继而从公司的内部和外部两方面提出完善公司治理的建议和对策,从而为提高我国企业社会责任信息披露质量提供了理论和实务上的支持。
[Abstract]:With the rapid development of our country's economy, many enterprises limit their production and operation to the maximization of economic profits, but they are unwilling to undertake the social responsibility that follows, thus harming the legitimate rights and interests of other related interest groups. Violate moral constraints and ignore the importance of environmental protection. With the emergence of a series of worrying problems, people gradually realize the importance of corporate social responsibility. And the social responsibility of the enterprise should only be known by the stakeholders when the enterprise discloses the relevant information, and only when the information disclosed is sufficiently accurate and detailed, can the stakeholders refer to it. Obviously, it is very important to improve the quality of corporate social responsibility information disclosure. There are many factors affecting the quality of corporate social responsibility information disclosure, corporate governance is an important factor. How to improve corporate governance can improve the quality of corporate social responsibility information disclosure, become the research direction of scholars. Most scholars at home and abroad generally regulate corporate governance according to internal mechanism. This paper studies the impact of internal and external corporate governance on the quality of social responsibility information disclosure. Hope to improve the quality of corporate social responsibility information disclosure to provide some ideas. This paper introduces the meaning of corporate governance and corporate social responsibility, the content of information disclosure, the standard of measurement, and the evaluation method, based on the existing research results of social responsibility information disclosure at home and abroad. And they share three theoretical foundations: stakeholder theory, principal-agent theory and compliance theory. On this basis, the impact of corporate social responsibility information disclosure is qualitatively analyzed from two aspects of internal and external governance, and relevant assumptions are put forward. In this paper, the A share listed companies published in Shanghai and Shenzhen stock markets from 2010 to 2014 are selected as the basic research samples, according to the factors that affect the quality of corporate social responsibility information disclosure, according to the factors that affect the quality of corporate social responsibility information disclosure. Following the principle of empirical research, this paper constructs three regression models from internal, external and global aspects. Through the empirical analysis, it is concluded that it is necessary to improve the quality of corporate social responsibility information disclosure, improve internal and external governance, and expand the size of the board of directors, increase the number of meetings of supervisors, and improve the incentive of management compensation. Companies registered in the listed companies with relatively developed economies and employing external audit have a relatively high quality of disclosure of social responsibility information, while companies with artificial state-owned attributes and more developed external creditor markets are actually controlled. It is unfavorable to improve the quality of social responsibility information disclosure. Based on the conclusion of the empirical study, this paper puts forward suggestions and countermeasures to improve corporate governance from the internal and external aspects of the company, thus providing theoretical and practical support for improving the quality of corporate social responsibility information disclosure in China.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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