本文選題：政治背景　切入點(diǎn)：社會責(zé)任信息披露　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來，社會責(zé)任信息披露已成為公眾關(guān)注的焦點(diǎn)。國內(nèi)外學(xué)者對社會責(zé)任信息披露的研究，從早期對社會責(zé)任信息披露內(nèi)容界定和質(zhì)量描述的規(guī)范研究，到現(xiàn)在日益豐富的對社會責(zé)任信息披露影響因素、經(jīng)濟(jì)后果的實(shí)證研究，社會責(zé)任信息披露的研究領(lǐng)域一直在不斷拓展。尤其是2007年和2012年出臺的有關(guān)綠色信貸政策的文件，將環(huán)境、社會表現(xiàn)與企業(yè)信貸資源的獲取緊緊地捆綁在一起，掀起了一股披露企業(yè)社會責(zé)任報(bào)告的風(fēng)潮。然而，，在我國經(jīng)濟(jì)轉(zhuǎn)型的大環(huán)境下，政府依然在經(jīng)濟(jì)資源配置中扮演著重要角色。已有眾多研究證實(shí)，政治背景對企業(yè)獲取信貸資源至關(guān)重要，并稱之為政治背景的貸款效應(yīng)。那么，綠色信貸政策引發(fā)的社會責(zé)任信息披露會如何影響政治背景的貸款效應(yīng)？社會責(zé)任信息披露的上述影響是否會因不同類型政治背景的疊加作用而存在差異？ 本文以披露了2009——2011年年度社會責(zé)任報(bào)告的A股上市公司為研究對象，共得到1066個(gè)研究樣本。在尋租理論、合法性理論和社會資本理論的基礎(chǔ)上，實(shí)證檢驗(yàn)了社會責(zé)任信息披露對政治背景與銀行信貸關(guān)系的影響。研究結(jié)果表明，政府控制和政治關(guān)聯(lián)均與銀行信貸呈顯著正相關(guān)關(guān)系；企業(yè)社會責(zé)任信息披露會增強(qiáng)政府控制和政治關(guān)聯(lián)的貸款效應(yīng)；政治關(guān)聯(lián)會增強(qiáng)企業(yè)社會責(zé)任信息披露對政府控制貸款效應(yīng)的調(diào)節(jié)作用，政府控制會削弱企業(yè)社會責(zé)任信息披露對政治關(guān)聯(lián)貸款效應(yīng)的調(diào)節(jié)作用。最后，本文根據(jù)得到的實(shí)證檢驗(yàn)結(jié)果及相關(guān)分析提出政策建議，即規(guī)范銀行信貸決策，督促執(zhí)行綠色信貸政策；實(shí)現(xiàn)政企分離，消除銀行信貸市場化改革的制度性障礙；培養(yǎng)理性市場主體，優(yōu)化銀行業(yè)結(jié)構(gòu)。
[Abstract]:In recent years, social responsibility information disclosure has become the focus of public attention. Nowadays, there are more and more empirical studies on the factors affecting the disclosure of social responsibility information, the economic consequences, and the research field of social responsibility information disclosure, especially the documents on green credit policies issued on 2007 and 2012. The environment, social performance and the acquisition of corporate credit resources are closely tied together, and a wave of disclosure of corporate social responsibility reports has been launched. However, in the context of the economic transformation of our country, The government still plays an important role in the allocation of economic resources. Many studies have confirmed that political background is essential for enterprises to obtain credit resources, and it is called the loan effect of political background. How does the disclosure of social responsibility information induced by green credit policy affect the loan effect of political background? Will the above effects of social responsibility information disclosure vary by the superposition of different types of political backgrounds? This paper takes A share listed companies which have disclosed the annual social responsibility report from 2009 to 2011 as the research objects, and obtains 1 066 research samples. Based on rent-seeking theory, legitimacy theory and social capital theory, Empirical test of the impact of social responsibility information disclosure on the relationship between political background and bank credit. The results show that government control and political association are significantly positive correlation with bank credit; The disclosure of corporate social responsibility information will enhance the loan effect of government control and political association, and political association will enhance the regulatory effect of corporate social responsibility information disclosure on government control of loan effect. Government control will weaken the regulatory effect of corporate social responsibility information disclosure on politically related loans. Finally, based on the empirical results and relevant analysis, this paper puts forward some policy recommendations, that is, to regulate bank credit decisions. To urge the implementation of green credit policy, to realize the separation of government and enterprise, to eliminate the institutional obstacles to the market-oriented reform of bank credit, to train the rational market subject and to optimize the banking structure.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275;F832.4

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