本文選題：中小板公司 + 公司治理�。� 參考：《廣東外語(yǔ)外貿(mào)大學(xué)》2014年碩士論文

【摘要】：西方國(guó)家和我國(guó)經(jīng)濟(jì)發(fā)展中都有著經(jīng)濟(jì)發(fā)展水平提高卻使得環(huán)境同時(shí)遭受破壞的歷史，致使市場(chǎng)經(jīng)濟(jì)參與者進(jìn)行反思，理論學(xué)術(shù)界積極研究企業(yè)的健康發(fā)展道路，因此，企業(yè)社會(huì)責(zé)任和公司治理問(wèn)題成為當(dāng)今社會(huì)各界關(guān)注的熱點(diǎn)。鑒于成熟企業(yè)的經(jīng)驗(yàn)教訓(xùn)，中小企業(yè)板上市公司（簡(jiǎn)稱中小板公司）為實(shí)現(xiàn)長(zhǎng)遠(yuǎn)發(fā)展目標(biāo)，有必要在日常經(jīng)營(yíng)中探索如何完善公司治理和履行社會(huì)責(zé)任。本文亦認(rèn)為研究公司治理與社會(huì)責(zé)任信息披露之間的關(guān)系為中小板公司加強(qiáng)社會(huì)責(zé)任感具有一定的理論意義和現(xiàn)實(shí)意義。 本文的主要內(nèi)容分為文獻(xiàn)回顧、理論概述和現(xiàn)狀分析、實(shí)證研究、結(jié)論與政策建議四個(gè)部分。首先，介紹了有關(guān)社會(huì)責(zé)任信息披露影響因素的研究。其次，，梳理了公司治理與社會(huì)責(zé)任信息披露的相關(guān)理論合法性理論和利益相關(guān)者理論，并描述了我國(guó)中小板公司社會(huì)責(zé)任信息披露的現(xiàn)狀，并指出其存在的問(wèn)題。最后，以2010-2012年中小板公司為研究樣本，對(duì)其披露的社會(huì)責(zé)任信息以手工整理方式進(jìn)行數(shù)據(jù)采集并運(yùn)用指數(shù)評(píng)價(jià)分析法評(píng)估其社會(huì)責(zé)任信息質(zhì)量，構(gòu)建回歸模型進(jìn)行實(shí)證分析，依據(jù)回歸結(jié)論分別探討中小板公司治理對(duì)社會(huì)責(zé)任信息披露的影響并提出改善公司治理的政策建議。 本文的研究表明：股權(quán)集中度越高，社會(huì)責(zé)任信息披露水平越低；董事長(zhǎng)兼任總經(jīng)理對(duì)社會(huì)責(zé)任信息披露產(chǎn)生消極影響；獨(dú)立董事比例越高、監(jiān)事會(huì)規(guī)模越大，社會(huì)責(zé)任信息披露水平越高。此外，本文在實(shí)證檢驗(yàn)的結(jié)果上，提出了“完善公司治理結(jié)構(gòu)，提高社會(huì)責(zé)任信息披露水平”的意見(jiàn)。本文為認(rèn)識(shí)中小板公司社會(huì)責(zé)任信息披露的影響因素提供了經(jīng)驗(yàn)證據(jù)，同時(shí)也為完善公司治理結(jié)構(gòu)提供政策依據(jù)。
[Abstract]:Both the western countries and our country have a history of the improvement of the economic development level but the destruction of the environment at the same time, which causes the participants in the market economy to reflect on it, and the theoretical academic circles actively study the healthy development path of the enterprises. Corporate social responsibility and corporate governance have become the focus of attention. In view of the experience and lessons of the mature enterprises, in order to realize the long-term development goal, it is necessary to explore how to perfect the corporate governance and fulfill the social responsibility in the daily operation. This paper also holds that the study of the relationship between corporate governance and social responsibility information disclosure has certain theoretical and practical significance for small and medium-sized board companies to strengthen their social responsibility. The main contents of this paper are literature review, theoretical overview and current situation analysis, empirical research, conclusions and policy recommendations. Firstly, it introduces the research on the influencing factors of social responsibility information disclosure. Secondly, it combs the theory of legitimacy and stakeholder theory of corporate governance and social responsibility information disclosure, and describes the current situation of social responsibility information disclosure of small and medium-sized board companies in China, and points out its existing problems. Finally, taking the small and medium-sized board company as the research sample from 2010 to 2012, we collect the social responsibility information by manual collation, evaluate the quality of the social responsibility information by using the index evaluation method, and construct the regression model to carry on the empirical analysis. According to the regression conclusion, this paper probes into the influence of corporate governance on the disclosure of social responsibility information and puts forward some policy suggestions for improving corporate governance. The research in this paper shows that: the higher the degree of ownership concentration, the lower the level of social responsibility information disclosure; the negative impact of chairman and general manager on the disclosure of social responsibility information; the higher the proportion of independent directors, the larger the scale of the board of supervisors. The higher the level of social responsibility information disclosure. In addition, this paper puts forward the opinion of "perfecting the corporate governance structure and improving the level of information disclosure of social responsibility" on the basis of the empirical results. This paper provides empirical evidence for understanding the influencing factors of social responsibility information disclosure in small and medium-sized board companies, and also provides policy basis for perfecting corporate governance structure.
【學(xué)位授予單位】：廣東外語(yǔ)外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.51;F271;F270

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本文編號(hào)：1828381