公司治理对企业社会责任信息披露影响的实证分析-财务管理专业论文.docx

II II ABSTRACT As we move into the 21st century, social responsibility information disclosure attracts great attention from all sectors of the society. The reasons are various and there exist many influential factors. However, corporate governance is one of the most important factors to influence social responsibility information disclosure. Although western countries have made in-depth research in this area, our country cannot make the best of the research fruits due to our special national conditions. In china, the research on the impact factor of social responsibility information disclosure focuses on the characteristics of corporation. A small part of scholars start to research the impact structure of corporate governance on social responsibility information disclosure, most of which research some characteristics of corporate governance. On the basis of theoretical analysis of social responsibility information disclosure, I set the independently released social responsibility report as research target, study the individual variables of corporate governance and the relations between overall corporation governance index and social responsibility information disclosure. In order to examine and confirm whether the individual variables and overall index of corporate governance influence the disclosure level of social responsibility information or not, I mainly select the social responsibility reports of A-share listed company released in 2009 and 2010 as research samples, use EXCEL and SPSS V19.0 and design a multiple linear regression analysis model and principal component analysis. The Empirical research result shows: ownership concentration, the size of board, the behavior of supervisory board, and management compensation are beneficial to improve the quality of social responsibility information disclosure, which conforms to hypothesis. However, state’s share, the independence of board, the scale of supervisory board, and the proportion of managerial ownership hav