本文選題：內(nèi)部控制　切入點：地方政府干預　出處：《北京交通大學》2017年碩士論文　論文類型：學位論文

【摘要】：21世紀以來,我國經(jīng)濟的高增長促進了企業(yè)的飛速發(fā)展,同時企業(yè)社會責任缺失問題愈發(fā)嚴峻,并逐漸得到了政府、學者和社會的廣泛關(guān)注。如何有效推動企業(yè)積極履行并及時披露社會責任信息成為當今一個重要的社會問題。內(nèi)部控制(Internal Control,簡稱IC)與企業(yè)社會責任(Corporate social responsibility,簡稱CSR)的關(guān)系研究隨著我國內(nèi)部控制和企業(yè)社會責任相關(guān)制度的不斷完善逐步成為專家學者們的熱門研究課題。企業(yè)社會責任履行情況受到內(nèi)外部環(huán)境的影響,而現(xiàn)有的研究以內(nèi)部控制與企業(yè)社會責任二者之間關(guān)系為主,兩者之間關(guān)系受其他調(diào)節(jié)因素尤其是外部環(huán)境因素影響的研究較少,且鮮有關(guān)于內(nèi)部控制、地方政府干預與企業(yè)社會責任三者之間的研究,相關(guān)研究亟待完善。李國平和韋曉茜(2014)對相關(guān)研究進行分析梳理后指出,"社會環(huán)境對企業(yè)社會責任內(nèi)涵與內(nèi)容的影響"問題尚需值得深入研究。我國處在經(jīng)濟轉(zhuǎn)型的特殊時期,由于資源稟賦和開放時間的不統(tǒng)一,導致各地區(qū)的市場化進程具有較大的差異,因而普遍存在著政府干預市場經(jīng)濟的現(xiàn)象。本文將地方政府干預因素引入到內(nèi)部控制對企業(yè)社會責任履行的關(guān)系研究中,以研究地方政府干預調(diào)節(jié)作用下內(nèi)部控制對企業(yè)社會責任履行的影響以及這種影響在不同產(chǎn)權(quán)性質(zhì)企業(yè)之間的差異。創(chuàng)新了研究CSR的視角,豐富了調(diào)節(jié)變量因素對內(nèi)部控制、企業(yè)社會責任的研究。本文以2012-2015年度發(fā)布企業(yè)社會責任報告的A股上市公司作為研究樣本。首先分別對企業(yè)社會責任與內(nèi)部控制基本研究演進與度量方法進行了梳理,對相關(guān)的研究文獻進行了綜述,通過利益相關(guān)者理論、信息不對稱理論、委托代理理論和制度理論的分析提出研究假說,為后面的實證研究奠定基礎(chǔ)。經(jīng)過描述性統(tǒng)計、相關(guān)性分析、多元線性回歸及穩(wěn)健性檢驗,本文得出如下結(jié)論:(1)有效的內(nèi)部控制能夠顯著促進上市公司社會責任的履行;(2)地方政府干預會影響上市公司社會責任的履行,政府干預越少,越有利于上市公司社會責任履行;(3)地方政府干預對內(nèi)部控制與企業(yè)社會責任履行具有調(diào)節(jié)作用,減少政府干預有利于充分發(fā)揮內(nèi)部控制對企業(yè)社會責任履行的正向促進作用;(4)相比于非國有企業(yè),地方政府干預對國有企業(yè)內(nèi)部控制促進企業(yè)社會責任履行的調(diào)節(jié)作用更為顯著。最后,針對上述研究結(jié)論對我國的企業(yè)社會責任發(fā)展建設(shè)提出了一定的建議。
[Abstract]:Since 21th century, the high economic growth of our country has promoted the rapid development of enterprises. At the same time, the lack of corporate social responsibility has become more and more serious, and gradually got the government. How to effectively promote enterprises to actively fulfill and disclose social responsibility information in a timely manner has become an important social issue today. Internal Control and Corporate social responsibility. internal control and corporate social responsibility. With the continuous improvement of internal control and corporate social responsibility system in China, it has become a hot research topic for experts and scholars. The performance of corporate social responsibility is affected by the internal and external environment. However, the existing studies mainly focus on the relationship between internal control and corporate social responsibility. The relationship between the two is influenced by other regulatory factors, especially external environmental factors, and there are few studies on internal control. Research on the relationship between Local Government intervention and Corporate Social responsibility, Li Guoping and Wei Xiaoxiao 2014 have analyzed and combed the relevant studies, and pointed out that the influence of social environment on the connotation and content of corporate social responsibility should be further studied. China is in a special period of economic transformation. Due to the disunity of resource endowment and opening time, the marketization process of different regions has great differences. Therefore, there is a widespread phenomenon of government intervention in the market economy. This paper introduces local government intervention factors into the study of the relationship between internal control and corporate social responsibility performance. In order to study the influence of internal control on corporate social responsibility performance under the action of local government intervention and regulation and the difference of this influence among enterprises with different property rights, this paper innovates the perspective of studying CSR and enriches the adjustment variable factor to internal control. The research on corporate social responsibility. This paper takes the A share listed companies which issued the corporate social responsibility report in 2012-2015 as the research sample. Firstly, the evolution and measurement methods of the basic research on corporate social responsibility and internal control are sorted out. Through the analysis of stakeholder theory, information asymmetry theory, principal-agent theory and institutional theory, this paper summarizes the relevant research literature, and puts forward the research hypothesis, which lays the foundation for the later empirical research. Correlation analysis, multiple linear regression and robustness test, this paper draws the following conclusions: 1) effective internal control can significantly promote the implementation of social responsibility of listed companies. 2) Local government intervention will affect the performance of social responsibility of listed companies. The less the government intervention, the more favorable it is for the listed company to fulfill its social responsibility. (3) the local government intervention can regulate the internal control and corporate social responsibility performance. Reducing government intervention is conducive to giving full play to the positive role of internal control in the performance of corporate social responsibility. Local government intervention plays a more significant role in regulating the internal control of state-owned enterprises to promote the performance of corporate social responsibility. Finally, some suggestions for the development and construction of corporate social responsibility in China are put forward in view of the above conclusions.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F270;F832.51;F275

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