發(fā)布時(shí)間：2018-01-06 16:17

  本文關(guān)鍵詞：中國上市公司企業(yè)社會責(zé)任信息披露的實(shí)證研究　出處：《鄭州大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 企業(yè)社會責(zé)任 社會責(zé)任信息披露 影響因素 上市公司

【摘要】：在我國,長期以來大多數(shù)企業(yè)一直將其目標(biāo)局限于“自身經(jīng)濟(jì)利益最大化”,由此帶來了一系列的社會問題、經(jīng)濟(jì)問題。然而,隨著經(jīng)濟(jì)發(fā)展方式的轉(zhuǎn)變,公眾社會責(zé)任意識的進(jìn)步和企業(yè)管理水平的提高,企業(yè)履行社會責(zé)任的狀況受到了政府、公眾和媒體越來越多的關(guān)注,包括股東、債權(quán)人、社區(qū)、社會團(tuán)體等在內(nèi)的利益相關(guān)方也愈發(fā)重視企業(yè)社會責(zé)任信息的披露。企業(yè)社會責(zé)任信息披露的研究在我國尚處于初級階段,對其影響因素的研究尤其不夠深入透徹。因此,本文對我國企業(yè)社會責(zé)任信息披露機(jī)制的建立和完善具有一定的理論和實(shí)踐意義。 本文以企業(yè)社會責(zé)任信息披露為著眼點(diǎn),首先闡明了企業(yè)社會責(zé)任的概念和企業(yè)社會責(zé)任信息披露的理論基礎(chǔ),隨后比較分析了西方主要發(fā)達(dá)國家企業(yè)社會責(zé)任信息披露的推動力量和實(shí)踐情況,緊接著研究了我國上市公司企業(yè)社會責(zé)任信息披露的現(xiàn)狀并對企業(yè)社會責(zé)任信息披露的影響因素進(jìn)行了實(shí)證分析。本文采用規(guī)范研究與實(shí)證研究結(jié)合的方法,在不同章節(jié)分別運(yùn)用了文獻(xiàn)研究、比較研究和計(jì)量研究的方法。 本文立足于我國上市公司,系統(tǒng)分析了上市公司企業(yè)社會責(zé)任信息披露的數(shù)量狀況和質(zhì)量狀況,發(fā)現(xiàn)上市公司企業(yè)社會責(zé)任信息披露在總量上發(fā)展較快,但在不同地域、不同行業(yè)間差距較大；上市公司披露企業(yè)社會責(zé)任信息的完整性、可比性和及時(shí)性在行業(yè)間、企業(yè)間均存在較大的差異,平衡性、可靠性整體較差。在實(shí)證研究部分,本文選取了115家上市公司作為研究樣本,運(yùn)用SPSS17.0進(jìn)行了實(shí)證分析,結(jié)果顯示企業(yè)規(guī)模、股權(quán)性質(zhì)為國有和行業(yè)地位與企業(yè)社會責(zé)任信息披露顯著正相關(guān),企業(yè)上一年的財(cái)務(wù)狀況與企業(yè)社會責(zé)任信息披露顯著負(fù)相關(guān),是否屬于重污染行業(yè)、財(cái)務(wù)杠桿和股權(quán)集中度對企業(yè)社會責(zé)任信息披露無顯著影響。 本文的主要貢獻(xiàn)體現(xiàn)在：1、實(shí)證研究部分以《2011中國上市公司社會責(zé)任信息披露研究報(bào)告》中的企業(yè)社會責(zé)任發(fā)展指數(shù)作為企業(yè)社會責(zé)任信息披露水平的衡量指標(biāo),避免了以往研究在確定企業(yè)社會責(zé)任信息披露指數(shù)時(shí)存在的計(jì)量方法不準(zhǔn)確、指標(biāo)分類主觀性過強(qiáng)等問題,使研究結(jié)果更具說服力；2、首次將行業(yè)地位作為企業(yè)社會責(zé)任信息披露的影響因素進(jìn)行分析,并且發(fā)現(xiàn)行業(yè)地位對社會責(zé)任信息披露存在顯著影響。
[Abstract]:However , with the transformation of economic development mode , the progress of public social responsibility consciousness and the improvement of enterprise management level , the state of social responsibility of enterprises has been paid more attention to the disclosure of corporate social responsibility information . Based on the disclosure of corporate social responsibility information , this paper first expounds the concept of corporate social responsibility and the theoretical basis of information disclosure of corporate social responsibility information , and then compares the present situation of information disclosure of corporate social responsibility information of listed companies in the West , and makes an empirical analysis on the factors that influence the disclosure of CSR information . Based on the listed companies in China , this paper systematically analyzes the quantity and quality of corporate social responsibility information of listed companies , and finds that the disclosure of corporate social responsibility information of listed companies is relatively fast . In the empirical research part , 115 listed companies are listed as research samples . The results show that the size of enterprises , the nature of equity are significant positive correlation with the disclosure of corporate social responsibility information , and whether it is the heavy pollution industry , financial leverage and equity concentration have no significant impact on the disclosure of corporate social responsibility information . The main contributions of this paper are as follows : 1 . The empirical research part takes the enterprise social responsibility development index as the measure index of the information disclosure level of corporate social responsibility information in China ' s listed company ' s social responsibility information disclosure research , and avoids the problems such as inaccurate measurement method and too strong index classification when the information disclosure index of corporate social responsibility is determined , so that the research results are more persuasive ; secondly , the industry status is firstly analyzed as the influencing factor of the information disclosure of corporate social responsibility information , and it is found that the industry status has a significant impact on the disclosure of social responsibility information .

【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F270;F832.51;F224

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 胡靜麗;;關(guān)于企業(yè)社會責(zé)任信息披露相關(guān)問題的探討[J];山東紡織經(jīng)濟(jì);2013年10期

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本文編號：1388612