公司治理对上市公司社会责任信息披露的影响研究-会计学专业论文.docx

摘 要 随着我国社会和经济的发展，我国上市公司外部性经营所导致的产品安全、 环境污染、劳资纠纷等现象日益突显，社会公众对公司社会责任的履行变得越来 越重视。尤其自 2006 年起，我国政府的多个部门相继开始出台公司社会责任信息 的相关指南建议，政府相关监管机构已经有逐步开始规范社会责任信息披露的趋 势。为此，本文以契约理论、利益相关者理论、资源依赖理论、可持续发展理论 及合规性理论为理论基础，对公司的内部和外部治理机制是如何影响公司的社会 责任信息披露情况做出了分析研究。 本文选择了单独披露社会责任信息报告的在上海证券交易所 2012 年及 2013 年上市的 512 家 A 股非金融类公司为样本，从上市公司股权的分布结构、董事会 所具有的特征、监事会会议召开情况及公司外部治理机制这四个方面，对各方面 是如何影响社会责任信息披露做出了理论剖析并进行了回归分析验证。实证结果 表明：（1）国有控股公司、在董事会中设立专门委员会、董事的薪酬激励、董事 长与总经理两个职位由不同人担任和标准审计意见与社会责任信息披露显著正相 关；（2）高股权集中程度的公司及董事会勤勉度则反向影响企业社会责任信息的 披露；（3）董事会独立性、监事会特征及产品市场的监督制约机制对企业社会责 任信息披露的影响不明显。从本文的实证结论可以看出，在我国当前的市场经济 环境及形势下，要提升社会责任信息披露的水平，保护利益相关者的利益，还是 必须借助完善上市公司的内部和外部治理机制。 关键词：社会责任；利益相关者；公司治理；信息披露 沈阳 沈阳理工大学硕士学位论文 Abstract With China’s society and economy development, many social responsibility problems have been appealed, like product safety, environmental contamination, labor trouble, etc. More and more communities pay attention to the Corporate Social Responsibility. Particularly, in 2006, government started to release the guide of corporate social responsibility. This reflects a trend that government begin to regulate the social responsibility information disclosure. Based on the contractual theory, stakeholders’ corporate governance theory, resource dependence theory, compliance theory, this article mainly studies how the inside and external corporate governance system influence corporate social responsibility. This article is based on the empirical analysis based on the 512 samples on the year of 2012 and 2013 Social Responsibility Reports of listed companies in China. This article empirically analyzed how ownership structure, function of the board, characteristics of supervisory board and external corporate governance system influence the information of social responsibility. The empirical findings of this study is that:(1) State controlled corporation, special committee being settled in the directors’ board, the incentive of directors, leadership structure of the directors’ board and standard opinion were s