本文選題：公司捐贈 + 公司社會責任　； 參考：《湖南師范大學》2015年碩士論文

【摘要】：公司高管薪酬是當前國內(nèi)外公司治理的熱點和難點問題。有關(guān)“天價薪酬”報道常見諸報端,惹起了公眾的不滿。尤其是國有企業(yè)高管薪酬以及由此產(chǎn)生的社會問題引起了社會的高度關(guān)注。金融危機爆發(fā)后,歐美各國政府懫取了一系列限薪措施。我國也于2014年11月公布了《中央管理企業(yè)負責人薪酬制度改革方案》并從2015年開始實施。當然,為了加強“高管薪酬”的合理性,獲得公眾的認可,高管會主動承擔相應(yīng)的社會責任——公司捐贈。當今社會,無論是在經(jīng)濟運行的宏觀層面還是公司活動的微觀層面,社會規(guī)范都產(chǎn)生了不可忽視的影響。正處于經(jīng)濟轉(zhuǎn)型中的中國,盡管公眾對公司的社會責任內(nèi)涵還沒一個清晰、準確的認知,但對于“公司應(yīng)當承擔社會責任”的觀念已深入人心。本文正是從這一視角出發(fā),實證考察了高管薪酬安排對公司捐贈行為、捐贈水平的影響。本文認為,由于上市公司高管拿著遠高于社會平均水平的薪酬,其面臨來自社會輿論的壓力。上市公司的管理們?yōu)榱司徑膺@些輿論沖擊,他們并不會心甘情愿地降低其薪酬水平,而是通過任職公司采取積極的捐贈行為以顯示出公司的“社會公民”身份、積極地承擔了社會責任,這為其拿著高薪社會合理性提供有力依據(jù)。公司對外實施越多的捐贈,表明其承擔了更多的社會責任,從而獲得了一定的社會支持,越有利于高管謀取更高的薪酬。因此,上市公司高管薪酬水平與公司捐贈行為、水平之間存在著正相關(guān)的關(guān)系。不僅如此,長期以來國企高管的貨幣薪酬一直有所限制,這使得在職消費這種隱形激勵成為高管一種重要的激勵方式,其影響不可小覷。本文以2006年至2013年間我國A股上市公司為樣本進行實證研究,研究發(fā)現(xiàn)公司高管的貨幣薪酬水平確實與公司捐贈行為、水平呈現(xiàn)正相關(guān)關(guān)系。而在拓展性分析中,本文深入探討了高管薪酬結(jié)構(gòu)與公司捐贈行為、水平之間的關(guān)系。最后本文分析了公司的所有權(quán)性質(zhì)對上述經(jīng)驗結(jié)果的影響。結(jié)果表明當公司的實際控制人為各級政府時,高管薪酬水平與捐贈水平之間關(guān)系的敏感度更強。另外,本文的研究結(jié)論為相應(yīng)的政策建議也提供了新的視角。面對飛速發(fā)展、日新月異的中國新興經(jīng)濟體,經(jīng)濟生活與社會生活已密不可分,社會責任已成為經(jīng)濟長期穩(wěn)定發(fā)展必不可少的影響因素。沿著這樣的思路,政府、公司等各經(jīng)濟體進行經(jīng)濟決策時要充分考慮這一影響。
[Abstract]:Executive compensation is a hot and difficult problem in corporate governance at home and abroad. The common reports on the "pay for the price of the sky" have aroused public dissatisfaction. Especially, the salary of the executives of state-owned enterprises and the resulting social problems have aroused great concern. After the outbreak of the financial crisis, the governments of the European and American countries have taken a series of issues. In November 2014, China also announced the reform plan for the compensation system for the head of the central management enterprise and implemented it in 2015. Of course, in order to strengthen the rationality of "executive compensation" and obtain public recognition, the executive will take the initiative to bear the corresponding social responsibility - the public donation. Today, the economy is running. The macro level is still the micro level of the company's activities, and the social norms have had the influence that can not be ignored. China is in economic transformation. Although the public has not a clear and accurate understanding of the corporate social responsibility, the concept of "the company should bear social responsibility" has been deeply rooted in the people's mind. This article is from this view. From the point of view, the impact of executive pay arrangements on the company's donation behavior and the level of donation is examined. This article believes that executives of listed companies are facing pressure from public opinion because they are far higher than the social average. The salary level, but through the active donation behavior of the company to show the "social citizen" identity of the company, actively undertakes social responsibility, which provides a strong basis for its high paid social rationality. The more donations the company carries out, it shows that it has taken on more social responsibility, thus obtaining a certain society. As a result, there is a positive correlation between the level of executive compensation and the level of corporate donation. Not only that, the long-term monetary compensation of state-owned enterprises has been limited, which makes the stealth incentive of on-the-job consumption an important incentive for executives, This paper makes an empirical study on the sample of A shares listed in China from 2006 to 2013. It is found that the monetary salary level of the company executives is positively related to the corporate donation behavior. In the expansibility analysis, the level of executive compensation structure and corporate donation behavior is discussed in depth. In the end, this paper analyzes the influence of the ownership nature of the company on the above empirical results. The results show that the relationship between executive compensation level and the level of donation is more sensitive when the actual control of the company is the government at all levels. In addition, the conclusion of this paper also provides a new perspective for the corresponding policy recommendations. The economic life and social life are inseparable, and social responsibility has become an indispensable factor in the long-term and stable development of the economy. Along this way, the government, the company and other economies should take full consideration of this effect.

【學位授予單位】：湖南師范大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D632.9;F272.92

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