本文關(guān)鍵詞： 公司治理結(jié)構(gòu) 企業(yè)社會責(zé)任 利益相關(guān)者　出處：《哈爾濱工業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：現(xiàn)今在理論界和實(shí)務(wù)界，上市企業(yè)社會責(zé)任的履行現(xiàn)狀被越來越多的人重視。我國公司實(shí)踐社會責(zé)任的能動性并沒有伴隨著政府硬性規(guī)定的出臺而得到加強(qiáng)。公司治理結(jié)構(gòu)的不完備，也在一定程度上對我國企業(yè)肩負(fù)社會責(zé)任造成了不好的影響。因此，研究企業(yè)治理結(jié)構(gòu)對上市公司履行責(zé)任奉獻(xiàn)社會的影響是十分重要和必要的。 利益相關(guān)者有效的參與對公司治理結(jié)構(gòu)朝著良好的方向運(yùn)轉(zhuǎn)有著促進(jìn)作用，也更有利于企業(yè)積極的承擔(dān)和實(shí)踐社會責(zé)任。因此，本文以利益相關(guān)者理論為媒介，探究公司治理結(jié)構(gòu)與企業(yè)履行社會責(zé)任之間的關(guān)系。 首先介紹了的本文的撰寫的目的和重要性，并對國內(nèi)外文獻(xiàn)現(xiàn)狀進(jìn)行了說明和總結(jié)。然后闡述企業(yè)社會責(zé)任、公司治理結(jié)構(gòu)以及利益相關(guān)者理論的概念和內(nèi)容，并明確本文的利益關(guān)系人的范疇。在數(shù)據(jù)選擇上，本文選取2010-2012年滬深兩市4939個(gè)樣本為研究對象，，選取四個(gè)公司內(nèi)部治理結(jié)構(gòu)層面的六個(gè)變量作為解釋變量，對假設(shè)和模型進(jìn)行描述性統(tǒng)計(jì)分析、皮埃爾森相關(guān)性分析以及多元回歸分析。最后基于實(shí)證檢驗(yàn)的分析結(jié)果提出對策建議。 實(shí)證結(jié)果表明，股權(quán)集中度、國有股比例和董事會規(guī)模對企業(yè)履行社會責(zé)任具有顯著的負(fù)面作用；而高管薪酬對于企業(yè)社會責(zé)任的履行有明顯的正向作用；獨(dú)立董事比例和監(jiān)事會規(guī)模對企業(yè)社會責(zé)任履行的作用尚不明顯，說明我國的獨(dú)立董事制度和監(jiān)事會制度發(fā)揮的作用并不明顯，其運(yùn)行方式和管理模式有待進(jìn)一步完善和規(guī)范。
[Abstract]:Now in theory and practice. The implementation of social responsibility of listed enterprises has been paid more and more attention. The initiative of corporate social responsibility in China has not been strengthened with the introduction of mandatory government regulations, and the corporate governance structure is not complete. Therefore, it is very important and necessary to study the influence of corporate governance structure on the social performance of the listed companies. The effective participation of stakeholders promotes the operation of corporate governance structure towards a good direction, and is more conducive to the positive undertaking and practice of social responsibility. Based on stakeholder theory, this paper explores the relationship between corporate governance structure and corporate social responsibility. Firstly, the purpose and importance of this paper are introduced, and the current situation of literature at home and abroad is explained and summarized. Then corporate social responsibility is expounded. Corporate governance structure and the concept and content of stakeholder theory, and clear the category of stakeholders in this paper. In data selection. In this paper, 4939 samples of Shanghai and Shenzhen stock markets from 2010 to 2012 are selected as the research object, and six variables of four internal corporate governance structures are selected as explanatory variables. Descriptive statistical analysis of hypothesis and model, Pearson correlation analysis and multiple regression analysis. Finally, based on the results of empirical test, the countermeasures and suggestions are put forward. The empirical results show that the degree of ownership concentration, the proportion of state-owned shares and the size of the board of directors have a significant negative effect on corporate social responsibility. The executive compensation has an obvious positive effect on the performance of corporate social responsibility. The proportion of independent directors and the size of the board of supervisors on the performance of corporate social responsibility is not obvious, indicating that the independent director system and the board of supervisors system play a role is not obvious. Its operation mode and management mode need to be further improved and standardized.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F271;F270

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