本文選題：社會責任投資基金 + 企業(yè)社會責任　； 參考：《電子科技大學》2017年碩士論文

【摘要】：隨著社會責任投資基金(Social Socially responsibleInvestment以下簡稱SRI)的興起,不斷有學者就該類投資基金對企業(yè)社會責任(coporate social responsible,以下簡稱CSR)的影響進行探討。本文旨在利用我國社會責任投資基金的數(shù)據(jù),從理論和實證兩方面就我國社會責任投資基金持股對企業(yè)社會責任的影響展開相關研究。首先,本文基于信息不對稱、信號傳遞等相關理論,對Gollier(2014)的模型進行拓展,探討在信息不對稱的情況下,社會責任投資基金對企業(yè)社會責任的影響機理。其次,根據(jù)理論模型及相關文獻,本文提出了四個研究假設。并基于利益相關者理論,利用因子分析法構建CSR衡量指標,結合我國社會責任投資基金2007-2014的數(shù)據(jù),采用多元回歸分析對樣本企業(yè)進行了實證檢驗。理論和實證研究表明:社會責任投資基金持股對企業(yè)社會責任具有促進作用。社會責任投資基金投資持股越多,企業(yè)社會責任表現(xiàn)越好。另外,通過加入交互項回歸以及分組回歸,我們還發(fā)現(xiàn)社會責任投資基金持股與企業(yè)社會責任的關系還受到基金持股時長、企業(yè)規(guī)模大小以及股權集中度大小的調節(jié)作用。具體而言,基金持股時間越長、企業(yè)規(guī)模越大,社會責任投資基金對企業(yè)社會責任的影響也越大。而相較于股權集中度較高的企業(yè),社會責任投資基金持股對股權集中度較低的企業(yè)的影響更大,但這種差異并不明顯。最后,本文通過關鍵變量替換對研究結果進行穩(wěn)健性檢驗。本文的研究一方面探討了社會責任投資基金對企業(yè)社會責任的影響,豐富了相關社會責任影響因素的研究,具有一定的學術價值。另一方面,檢驗社會責任投資基金對企業(yè)社會責任的促進作用,為推動我國社會責任投資基金的發(fā)展提供理論依據(jù),具有一定的實踐意義。
[Abstract]:With the rise of Social socially responsible Investment (Sri), some scholars have been discussing the influence of CSR on CSR (CSR). The purpose of this paper is to make use of the data of social responsibility investment fund in China to study the influence of social responsibility investment fund shareholding on corporate social responsibility from both theoretical and empirical aspects. Firstly, based on the theory of information asymmetry and signal transmission, this paper extends Gollier's (2014) model and discusses the influence mechanism of CSR investment fund on corporate social responsibility under the condition of asymmetric information. Secondly, according to the theoretical model and related literature, this paper puts forward four hypotheses. Based on stakeholder theory, the CSR measurement index is constructed by factor analysis method. Combined with the data of China's social responsibility investment fund 2007-2014, the sample enterprises are tested by multiple regression analysis. The theoretical and empirical studies show that the CSR investment fund ownership plays an important role in promoting corporate social responsibility (CSR). The more social responsibility investment fund shares, the better corporate social responsibility performance. In addition, by adding interactive item regression and grouping regression, we also find that the relationship between CSR investment fund shareholding and corporate social responsibility is also regulated by the duration of the fund holding, the size of the enterprise and the concentration of equity. Specifically, the longer the holding time of the fund, the larger the size of the enterprise, and the greater the impact of the social responsibility investment fund on corporate social responsibility. Compared with the enterprises with higher degree of equity concentration, the CSR investment fund has more influence on the enterprises with lower concentration of equity, but the difference is not obvious. Finally, the robustness of the research results is tested by the substitution of key variables. On the one hand, this paper discusses the influence of social responsibility investment fund on corporate social responsibility, which enriches the research on the influencing factors of social responsibility, and has certain academic value. On the other hand, it is of practical significance to test the promoting effect of social responsibility investment fund on corporate social responsibility, and to provide theoretical basis for promoting the development of social responsibility investment fund in China.
【學位授予單位】：電子科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F270;F832.51

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