本文選題：上市公司 + 社會(huì)責(zé)任信息披露�。� 參考：《陜西科技大學(xué)》2012年碩士論文

【摘要】：隨著時(shí)代的發(fā)展，大多數(shù)上市公司在追求經(jīng)濟(jì)利益最大化的同時(shí)也會(huì)兼顧社會(huì)利益，將履行社會(huì)責(zé)任以及披露社會(huì)責(zé)任信息放在公司戰(zhàn)略管理的高度，推進(jìn)社會(huì)與環(huán)境的可持續(xù)發(fā)展。近年來，越來越多的公司根據(jù)自身行業(yè)特征以及實(shí)際情況披露社會(huì)責(zé)任信息，但是，從總體上看，當(dāng)前我國(guó)上市公司披露的社會(huì)責(zé)任信息質(zhì)量整體偏低，存在一些較深層次的問題亟待解決。上市公司社會(huì)責(zé)任信息披露問題是國(guó)內(nèi)學(xué)術(shù)界的熱點(diǎn)研究領(lǐng)域，也是實(shí)務(wù)界關(guān)注的極具重要現(xiàn)實(shí)意義的話題。上市公司社會(huì)責(zé)任信息披露會(huì)受到內(nèi)外部多種因素的共同影響，其中內(nèi)部影響因素的研究日益推進(jìn)。本文立足于對(duì)我國(guó)上市公司社會(huì)責(zé)任信息披露現(xiàn)狀的深入調(diào)查分析，將披露動(dòng)機(jī)和公司特征確認(rèn)為上市公司社會(huì)責(zé)任信息披露的主要內(nèi)部影響因素，運(yùn)用規(guī)范研究和實(shí)證研究相結(jié)合的方法，分析內(nèi)部因素對(duì)上市公司社會(huì)責(zé)任信息披露產(chǎn)生的影響，基于此，，提出一系列提高我國(guó)上市公司社會(huì)責(zé)任信息披露水平的對(duì)策。 本文共分為六章，第一章分析研究的背景和意義，對(duì)國(guó)內(nèi)外學(xué)者的研究進(jìn)行了系統(tǒng)的回顧，并提出本文的創(chuàng)新之處；第二章以“潤(rùn)靈環(huán)球責(zé)任評(píng)級(jí)機(jī)構(gòu)RKS”統(tǒng)計(jì)的2010、2011年上市公司披露的社會(huì)責(zé)任報(bào)告進(jìn)行描述性統(tǒng)計(jì)分析，并針對(duì)性地分析公司披露社會(huì)責(zé)任信息存在的諸多問題以及提出影響我國(guó)上市公司社會(huì)責(zé)任信息披露的內(nèi)部因素主要包括披露動(dòng)機(jī)和公司特征兩方面；第三章從披露動(dòng)機(jī)的角度，理論地分析了社會(huì)責(zé)任信息披露分別對(duì)資本成本和印象管理的影響，同時(shí)，相應(yīng)的討論了二者對(duì)社會(huì)責(zé)任信息披露也會(huì)產(chǎn)生不同的影響；第四章從公司特征的角度，以2011年474家上市公司披露的社會(huì)責(zé)任信息為研究對(duì)象，采用MCT社會(huì)責(zé)任報(bào)告評(píng)價(jià)體系衡量社會(huì)責(zé)任信息披露水平，構(gòu)建多元線性回歸模型，并運(yùn)用EVIEWS6.0進(jìn)行描述性統(tǒng)計(jì)分析、相關(guān)性分析和回歸分析及異方差的檢驗(yàn)和修正，最終實(shí)證結(jié)果表明公司規(guī)模、盈利能力、重污染行業(yè)、股權(quán)集中度、獨(dú)立董事規(guī)模、董事長(zhǎng)與總經(jīng)理二職合一都與社會(huì)責(zé)任信息披露水平呈顯著正相關(guān)關(guān)系，但是財(cái)務(wù)風(fēng)險(xiǎn)與社會(huì)責(zé)任信息披露水平呈顯著負(fù)相關(guān)關(guān)系；第五章針對(duì)上述的研究結(jié)論，對(duì)提高我國(guó)上市公司社會(huì)責(zé)任信息披露水平提出了相應(yīng)的對(duì)策和建議；第六章對(duì)研究結(jié)論進(jìn)行總結(jié)，并指出研究的不足之處，最后對(duì)后續(xù)的研究方向進(jìn)行展望。
[Abstract]:With the development of the times, most listed companies will take into account the social interests while pursuing the maximization of economic benefits, and put the performance of social responsibility and disclosure of social responsibility information in the strategic management of the company. Promote the sustainable development of society and environment. In recent years, more and more companies disclose social responsibility information according to their own industry characteristics and actual conditions. However, generally speaking, the quality of social responsibility information disclosed by listed companies in China is on the low side. There are some deeper problems to be solved. The issue of social responsibility information disclosure of listed companies is a hot research field in domestic academic circles, and it is also a topic of great practical significance that the practical circles pay close attention to. The disclosure of social responsibility information of listed companies will be influenced by many internal and external factors, among which the study of internal factors is advancing day by day. Based on the in-depth investigation and analysis of the current situation of social responsibility information disclosure of listed companies in China, this paper confirms the disclosure motivation and corporate characteristics as the main internal influencing factors of social responsibility information disclosure of listed companies. Based on the analysis of the influence of internal factors on the social responsibility information disclosure of listed companies, a series of countermeasures are put forward to improve the level of social responsibility information disclosure of listed companies in China. This paper is divided into six chapters. The first chapter analyzes the background and significance of the research, reviews the domestic and foreign scholars' research systematically, and puts forward the innovation of this paper. The second chapter is a descriptive statistical analysis of the social responsibility reports disclosed by listed companies in 2010, 2011, 2010, 2010, 2010, and RKS, the global liability rating agency RKS. It also analyzes the problems existing in the disclosure of corporate social responsibility information and puts forward the internal factors that affect the disclosure of social responsibility information of listed companies in China, including disclosure motivation and corporate characteristics. The third chapter theoretically analyzes the impact of social responsibility information disclosure on capital cost and impression management from the perspective of disclosure motivation. At the same time, it discusses that the two will have different effects on social responsibility information disclosure. The fourth chapter takes the social responsibility information disclosed by 474 listed companies in 2011 as the research object, uses the MCT social responsibility report evaluation system to measure the level of social responsibility information disclosure, and constructs a multivariate linear regression model. Using EVIEWS6.0 to carry out descriptive statistical analysis, correlation analysis and regression analysis, as well as heteroscedasticity test and correction, the final empirical results show that the company size, profitability, heavy pollution industry, equity concentration, independent director size, Both the chairman and the general manager have a significant positive correlation with the level of social responsibility information disclosure, but the financial risk is negatively correlated with the level of social responsibility information disclosure. To improve the level of social responsibility information disclosure of listed companies in China put forward the corresponding countermeasures and suggestions. Chapter VI summarizes the research conclusions and points out the deficiencies of the study. Finally the future research direction is prospected.
【學(xué)位授予單位】：陜西科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F832.51

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