产权性质_股权集中度与企业社会责任履行.pdfVIP

山西财 经大 学学报 2011 年9 月 Joumal of Shanxi Finance and Economics University Sep.，2011 第33 卷第9 期 Vol.33 No.9 工商管理 产权性质、股权集中度与企业社会责任履行 1,2 1 1 冯丽丽 ，林 芳 ，许家林 （1.中南财经政法大学会计学院，湖北武汉430073 ；2.石家庄经济学院会计学院，河北石家庄050031） ［摘 要］以2007～2009 年深沪上市公司为样本，研究股权集中度是否对企业社会责任履行产生影响。研究发现：股权集中 度越高，上市公司越倾向于履行社会责任；国有上市公司股权集中度与社会责任履行显著正相关，非国有上市公司股权集中度 对社会责任履行的影响不显著。再进一步区分企业社会责任的具体项目后发现，股权集中度对政府、投资者和员工社会责任的 履行有显著影响，而对供应商社会责任的履行影响不显著。 ［关键词］产权性质；股权集中度；企业社会责任 ［中图分类号］F270.3 ［文献标识码］A ［文章编号］1007－9556 （2011）09 －0100 －08 Nature of Property Rights, Ownership Concentration and Social Responsibility Fulfillment 1,2 1 1 FENG Li- li , LIN Fang , XU Jia- lin （1. School of Accounting and Finance, Zhongnan University of Economics and Law, Wuhan 430073; 2. School of Accounting, Shijiazhuang University of Economics, Shijiazhuang 050031, China） Abstract ：Based on the listed companies during 2007 to 2009, this paper examines the effects of the nature of property right and equity concentration on the influence of corporate social responsibility fulfillment. The results of the study show that higher ratio of ownership concentration of listed companies have higher degree of Corporate social responsibility (CSR) compared with the listed com－ panies in lower ratio of ownership concentration. The impact of the ownership concentration of the state-owned listed companies on the fulfillment of CSR is significant positive correlated; while relations between ownership concentration and the fulfillment of CSR is not