公司治理与上市公司社会责任关系的研究——基于我国民营上市公司的实证分析会计学专业论文.docx

摘要 摘 要 i i 本文就我国民营上市公司的公司治理结构与企业社会责任的关系进行理论分析和实 证研究，旨在从新的视角来理解和探讨公司治理结构与企业社会责任之间存在的相关关 系，从而为加强和完善我国民营上市公司的公司治理和提高企业社会责任的履行提供数 据支持。在对公司治理与企业社会责任概念界定基础上，梳理两者之间关系，认为强化 企业的社会责任需要合理引导和规制企业的管理者的行为来实现。完善公司治理结构， 可达到公司利益相关者利益的平衡和制约，才能使企业社会责任能够有效的履行；依据 科学性原则、系统性原则、目的性原则、简明适用原则、可行性原则，以深圳证券交易 所和上海证券交易所上市的 A 股民营上市公司为样本，利用 2009～2011 连续三年的民 营上市公司的数据，选取对股东的责任、对债权人的责任、对政府的责任、对员工的责 任以及对消费者的责任五方面指标，采用多元统计分析方法之因子分析法构建了企业社 会责任评价体系；以我国上市钢铁企业为实证研究对象，董事会治理特征为解释变量， 以公司的规模为控制变量，构建多元回归模型，利用 SPSS 软件来对公司治理与企业社 会责任的关系作实证分析，研究结果表明，董事会治理特征对民营企业上市公司社会责 任有着不同程度的影响。 关键词：公司治理，企业社会责任，民营上市公司，实证研究 A Abstract ii ii With the purpose of theoretical analysis and empirical research on the relationship of private listed companies corporate governance structure and corporate social responsibility, for a new perspective to understand and explore the corporate governance structure and corporate social responsibility between the relevant relations, so as to strengthen and improve our private listed companies corporate governance and improve the performance of corporate social responsibility to provide data support. In the corporate governance and corporate social responsibility based on definition, carding between relationships, believed to strengthen the social responsibility of the enterprise need to guide rational and regulating the behavior of enterprise managers to achieve. Perfect corporate governance structure, can achieve the company stakeholder interests balance and restriction, can make the enterprise social responsibility can be used to effectively fulfill; According to the principle of scientific, systematic principle, purpose principle, concise applicable principle, the feasibility principle, in Shenzhen stock exchange and Shanghai stock exchange listed A shares the private listed companies as samples, using 2009-2011 for three consecutive years of private listed companys data, to select the shareholders responsibility, the responsibility of the obligee, the governments responsibility, obligations to