發(fā)布時(shí)間：2018-01-03 17:06

  本文關(guān)鍵詞：不同產(chǎn)權(quán)性質(zhì)下高管持股對社會責(zé)任信息披露影響的研究　出處：《河北經(jīng)貿(mào)大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 社會責(zé)任信息披露 產(chǎn)權(quán)性質(zhì) 高管持股 高階理論

【摘要】：隨著改革開放進(jìn)程的不斷推進(jìn),我國的經(jīng)濟(jì)發(fā)展贏得了驕人的成績。企業(yè)是構(gòu)成社會的重要組成部分,在推動經(jīng)濟(jì)的快速發(fā)展上付出了很大的努力。企業(yè)追求自身利益最大化的經(jīng)營目標(biāo)不僅給企業(yè)自己帶來了增值也推動了經(jīng)濟(jì)快速發(fā)展,但是由此造成的負(fù)面影響如環(huán)境污染、產(chǎn)品質(zhì)量低下等社會責(zé)任問題也頻頻發(fā)生。經(jīng)濟(jì)增長的背后折射出的問題是企業(yè)缺失社會責(zé)任,利益相關(guān)者應(yīng)有權(quán)益的喪失。踐行社會責(zé)任是企業(yè)的義務(wù),而向社會公眾披露相關(guān)信息成為社會關(guān)注的焦點(diǎn)。目前學(xué)術(shù)界都集中在治理環(huán)境、董事會特征和公司績效等方面研究與企業(yè)社會責(zé)任的關(guān)系,并取得了一定的研究成果。而從研究股權(quán)結(jié)構(gòu)方面入手研究其對企業(yè)社會責(zé)任信息披露的影響,國內(nèi)外學(xué)者尚未得出一致結(jié)論,本文以此為出發(fā)點(diǎn)進(jìn)行研究。本文首先對社會責(zé)任的內(nèi)涵、社會責(zé)任信息披露及其計(jì)量方法以及企業(yè)社會責(zé)任信息披露影響因素的已有文獻(xiàn)進(jìn)行綜述,從而引出本文的研究方向并確定了變量的選取;然后闡述了相關(guān)的理論,基于對利益相關(guān)者理論、委托-代理理論、高階理論和產(chǎn)權(quán)理論的分析,明確了本文的研究假設(shè)。本文以滬市A股上市公司為研究對象,運(yùn)用線性回歸分析模型,將產(chǎn)權(quán)性質(zhì)、高管持股和企業(yè)社會責(zé)任信息披露三個(gè)要素納入到統(tǒng)一的框架中進(jìn)行研究。先深入研究產(chǎn)權(quán)性質(zhì)、高級管理層持股情況分別怎么影響企業(yè)社會責(zé)任信息披露。然后依據(jù)產(chǎn)權(quán)的性質(zhì)將全樣本劃分為兩組,觀察在不同的企業(yè)產(chǎn)權(quán)性質(zhì)條件下,高管持股比例對社會責(zé)任信息披露的影響。本文借助實(shí)證檢驗(yàn)得出,在我國,企業(yè)社會責(zé)任履行情況不容樂觀,在以信息披露的形式向外界反映企業(yè)社會責(zé)任履行情況這一方面表現(xiàn)的并不理想,且不同所有權(quán)性質(zhì)的公司所披露的社會責(zé)任信息水平差距較大。本文所研究的產(chǎn)權(quán)性質(zhì)和高管持股兩個(gè)變量都影響企業(yè)的社會責(zé)任信息披露水平:第一,國有控股上市公司的社會責(zé)任信息披露水平高于非國有控股上市公司;第二,高管持股能夠促進(jìn)企業(yè)社會責(zé)任信息披露水平的提高但效果不太顯著;第三,企業(yè)的產(chǎn)權(quán)性質(zhì)不同,高管持股情況對企業(yè)社會責(zé)任信息披露的影響不同。非國有控股上市公司高管持股對社會責(zé)任信息披露有顯著的正向促進(jìn)作用,而這種正向的促進(jìn)作用在國有控股上市公司表現(xiàn)的稍弱。
[Abstract]:With the process of reform and opening policy, the economic development of our country gained remarkable achievements. The enterprise is an important part of society, in promoting rapid economic development on the efforts. Enterprises pursue the maximization of their own interests to the enterprise business objectives not only bring their own value to promote the rapid development of economy. But the negative effects such as the environmental pollution caused by quality problems, such as low social responsibility also occur frequently. Reflect the problem of economic growth is the lack of corporate social responsibility, stakeholder rights loss. The practice of social responsibility is the obligation of the enterprise, and to the public disclosure of information has become the focus of attention of the society at present academic circles have focused on environmental governance, relationship between board characteristics and corporate performance and other aspects of the corporate social responsibility, and achieved certain Research results of the study. Its impact on corporate social responsibility information disclosure, from the aspects of ownership structure of domestic and foreign scholars has not yet reached the same conclusion, this article as a starting point for research. This paper firstly discusses the connotation of social responsibility, social responsibility information disclosure and measurement methods and effects of corporate social responsibility information disclosure literature factors are reviewed, which leads to the research direction and determine the selected variables; then describes the related theory of based on stakeholder theory, principal-agent theory, analysis of higher order theory and property rights theory, clear the research hypotheses. The Shanghai A shares listed companies as the research object, using linear regression analysis model, the nature of property rights, the three elements of managerial ownership and corporate social responsibility information disclosure into a unified framework for research. First in-depth research The nature of property rights, senior management shareholdings respectively how to influence corporate social responsibility information disclosure. Then according to the nature of property rights will be the whole sample is divided into two groups, observed in the condition of enterprise property rights under the different influence of managerial ownership on social responsibility information disclosure. The empirical test shows that, in China, social enterprises responsibility is not optimistic, in the form of information disclosure to the outside world to reflect the corporate social responsibility performance the performance is not ideal, the gap between social information level and different ownership companies to disclose more. Property rights and executive ownership the two variables influence the level of corporate social responsibility information disclosure: first, the level of state-owned listed companies social responsibility information disclosure is higher than that of non state-owned listed companies; second, executives holding shares can To promote the level of corporate social responsibility information disclosure increases but the effect is not significant; third, the different nature of the property company, executives holding different influence on corporate social responsibility information disclosure. Non state-owned listed companies executives shareholding disclosure has a significant positive effect on the social responsibility information, and this positive role in promoting. The state-owned listed company performance.

【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F275

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