本文關(guān)鍵詞：制度背景、公司治理與社會責(zé)任信息披露關(guān)系研究　出處：《西南交通大學(xué)》2013年博士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 制度背景 公司治理 利益相關(guān)者 社會責(zé)任信息披露 作用機(jī)制

【摘要】：隨著可持續(xù)發(fā)展理念的深入,企業(yè)社會責(zé)任日益受到重視,而社會責(zé)任信息披露有利于社會公眾了解企業(yè)社會責(zé)任的履行情況,是資本市場發(fā)展的重要甚至是核心問題,已成為學(xué)術(shù)界關(guān)注的研究熱點(diǎn)。一般而言,信息披露受內(nèi)部和外部兩種制度的制約。雖然已有多篇文獻(xiàn)研究了企業(yè)社會責(zé)任信息披露的影響因素,但它們主要從單方面視角開展研究,缺乏從內(nèi)外制度兩方面的綜合分析,并且,一些社會責(zé)任信息披露與其影響因素的關(guān)系研究也較簡單,缺乏對其影響因素背后本質(zhì)與影響作用機(jī)制的深入探討。目前,我國正處于經(jīng)濟(jì)轉(zhuǎn)型期,由于歷史、體制等原因,我國存在特殊的制度背景,而作為保護(hù)股東與其他利益相關(guān)者利益的內(nèi)部制度安排,公司治理的本質(zhì)是一種“受托”責(zé)任,因此,針對已有研究的不足,本文進(jìn)行的關(guān)于特殊的外部制度背景、公司內(nèi)部治理,以及二者交互效應(yīng)對我國企業(yè)社會責(zé)任信息披露的影響及其作用機(jī)制的研究,具有較強(qiáng)的理論價值與高度的現(xiàn)實(shí)意義。本文在梳理社會責(zé)任信息披露影響因素的基礎(chǔ)上,以利益相關(guān)者理論為理論基礎(chǔ),依據(jù)合法性理論、外部壓力理論、戰(zhàn)略資源理論、合規(guī)性理論、高層梯隊理論等理論,分析制度背景、公司治理與社會責(zé)任信息披露關(guān)系的理論依據(jù),且結(jié)合相關(guān)文獻(xiàn),提出了本文的研究假設(shè)與概念模型。針對我國2008年上市公司社會責(zé)任信息披露制度的變化,本文以“深證100指數(shù)”、“上證公司治理板塊”樣本公司為一般研究樣本,并運(yùn)用傳統(tǒng)配對方法選擇一組配對樣本,以2005年至2010年為研究時間,運(yùn)用描述性分析、相關(guān)性分析、主成分因子分析、多元回歸分析,以及SPSS與AMOS統(tǒng)計軟件等研究方法與手段,嘗試從我國企業(yè)所在地區(qū)橫向制度環(huán)境及時間上縱向的制度變遷兩方面,結(jié)合我國上市公司特殊的公司治理情況,實(shí)證分析了外部制度背景與公司內(nèi)部治理以及二者交互效應(yīng)對我國上市公司社會責(zé)任信息披露的影響,并進(jìn)一步具體選擇媒體關(guān)注這個代表性的法律外制度因素,結(jié)合公司治理中的高管特征因素,運(yùn)用聲譽(yù)理論、印象管理理論,深入研究制度背景、公司治理對社會責(zé)任信息披露的部分影響路徑與作用機(jī)制。本文研究發(fā)現(xiàn)：1、我國制度環(huán)境尤其是市場中介組織與法律制度環(huán)境的發(fā)展以及媒體關(guān)注顯著地促進(jìn)企業(yè)社會責(zé)任信息披露,企業(yè)社會責(zé)任信息披露與產(chǎn)品市場競爭正相關(guān)但不顯著；外部社會責(zé)任信息披露制度的強(qiáng)制規(guī)定,是企業(yè)社會責(zé)任信息披露的重要原因,對其他上市公司自愿披露社會責(zé)任信息具有引導(dǎo)與示范作用。2、前五大股東積極影響企業(yè)社會責(zé)任信息披露；董事會規(guī)模與社會責(zé)任信息披露呈非線性關(guān)系,即二者呈倒U型關(guān)系；設(shè)立審計委員會有利于企業(yè)社會責(zé)任信息的披露；獨(dú)立董事、兩職合一對社會責(zé)任信息披露有一定促進(jìn)作用；監(jiān)事會對社會責(zé)任信息披露的積極作用也有限；年長的、高學(xué)歷的高管一定程度上能提高企業(yè)社會責(zé)任信息披露水平,建立政治關(guān)聯(lián)將促進(jìn)企業(yè)披露社會責(zé)任信息,但政治關(guān)聯(lián)程度越深,反而又會產(chǎn)生不利影響,高管的道德水平是促進(jìn)企業(yè)社會責(zé)任信息披露的重要影響因素。3、前五大股東較高的持股比例在一定程度上可替代較差的外部制度環(huán)境促進(jìn)企業(yè)社會責(zé)任信息披露；外部制度環(huán)境的改善將會在一定程度上增加董事會治理的有效性,提高企業(yè)社會責(zé)任信息披露水平；隨著監(jiān)督作用的增強(qiáng),內(nèi)部監(jiān)事會將會替代外部較差的制度環(huán)境促進(jìn)企業(yè)社會責(zé)任信息的披露；在外部制度環(huán)境較差時,高學(xué)歷的、道德自覺性高、有政治關(guān)聯(lián)的高管團(tuán)隊的合理構(gòu)建可替代制度環(huán)境,積極決策披露企業(yè)社會責(zé)任信息。研究總的表明,改善公司內(nèi)部治理可替代較差的制度環(huán)境促進(jìn)企業(yè)社會責(zé)任信息的披露,而外部制度環(huán)境的改善將會在一定程度上增強(qiáng)公司治理的有效性,提高企業(yè)社會責(zé)任信息披露的水平。4、媒體關(guān)注對企業(yè)社會責(zé)任信息披露的影響,部分是通過高管的聲譽(yù)機(jī)制發(fā)揮作用的,還有其它的作用機(jī)制有待進(jìn)一步研究。本文為認(rèn)識我國企業(yè)社會責(zé)任信息披露影響因素提供了制度背景特別是法律外制度、高管特征、制度環(huán)境與公司治理交互效應(yīng)的新的研究視角；為改善我國社會責(zé)任信息披露制度環(huán)境,加快制度變革,完善公司治理,提高企業(yè)社會責(zé)任信息披露的水平,促進(jìn)企業(yè)與社會的可持續(xù)發(fā)展,提供了理論依據(jù)與實(shí)證證據(jù)。
[Abstract]:With the concept of sustainable development, corporate social responsibility has been paid more and more attention, and the fulfillment of social responsibility information disclosure is conducive to the public understanding of corporate social responsibility, is important for the development of the capital market and is the core problem, has become a hot research topic in academic circles. In general, the external and internal control information disclosure by the two systems the influence of factors. Although there are several papers on the information disclosure of corporate social responsibility, but they are mainly from the perspective of unilateral research, lack of comprehensive analysis from two aspects, both inside and outside the system and some social responsibility information disclosure and the influencing factors of the relationship is relatively simple, the lack of in-depth study of influencing factors of the essence and the influence mechanism. At present, our country is in economic transition period, because of the historical, institutional and other reasons, China has the special institutional background, As the protection of shareholders and other stakeholders of the internal system arrangement, the essence of corporate governance is a "trustee" responsibility, therefore, this paper, based on the external special institutional background, internal corporate governance, research as well as the two interactive effect on corporate social responsibility information disclosure in China and its mechanism, has strong theoretical and practical significance. Based on the height of the sort of social responsibility information disclosure based on the factors that affect the stakeholder theory as the theoretical basis, on the basis of legal theory, external pressure theory, the theory of strategic resources, compliance theory, upper echelons theory. Analysis of system background, the theoretical basis of the relationship between corporate governance and social responsibility, and combined with the relevant literature, put forward the research hypothesis and conceptual model of this paper. In view of our country 2008 Years of corporate social responsibility information disclosure system changes, based on the "Shenzhen 100 index", "SSE corporate governance sector" Sample Firms for the general research sample, and select a set of paired samples using the traditional matching method, from 2005 to 2010 for the time of the study, using descriptive analysis, correlation analysis, principal component factor analysis, multivariate regression analysis and means as well as SPSS and AMOS statistical software and other research methods, try environment and time where the system transverse from our enterprise regional institutional change longitudinal two aspects, combined with China's listed company special corporate governance, empirical analysis of the impact of internal and external corporate governance background system and two interaction on society the responsibility of information disclosure of Listed Companies in China, and further the specific choice of media attention outside the representative legal system factors, combined with corporate governance The executive characteristic factors, the use of reputation theory, impression management theory, in-depth study of the institutional background, corporate governance of social responsibility information disclosure part of the influence path and mechanism. This study found that: 1, the system environment in our country, especially the market intermediary organizations and the legal system environment and the development of the media attention significantly promote the corporate social responsibility information disclosure of corporate social responsibility information disclosure and product market competition is not statistically significant; mandatory external social responsibility information disclosure system, is an important cause of corporate social responsibility information disclosure,.2 has a leading and exemplary role of other listed companies voluntary information disclosure of social responsibility, the top five shareholders of the positive impact of corporate social responsibility information the size of the board of directors and disclosure; social responsibility information disclosure non-linear relationship, namely the two inverted U type relation; the establishment of the audit committee There will be conducive to corporate social responsibility information disclosure; independent directors, the two level one of social responsibility information disclosure has a certain role in promoting; the board of supervisors is also limited to the positive role of social responsibility information disclosure; older, high degree of executives to some extent can improve the corporate social responsibility information disclosure level, will promote the establishment of a political Association corporate social responsibility information disclosure, but the degree of political connection more deeply, but also will have an adverse impact, executives of the moral level is an important factor to promote the.3 corporate social responsibility information disclosure, the external institutional environment the shareholding ratio of the top five shareholders of higher alternative is poor in a certain extent, the promotion of corporate social responsibility information disclosure; the external institutional environment improvement will increase the effectiveness of board governance in a certain extent, improve the level of corporate social responsibility information disclosure with supervision; The role of enhanced internal supervisory system will replace the external environment of poor promotion of corporate social responsibility information disclosure; in poor external environment, high education, high moral consciousness, reasonable construction of political association of the executive team can replace the system environment, the positive decision of corporate social responsibility information disclosure of the total. Show that the improvement of the institutional environment of corporate governance can replace the poor promotion of corporate social responsibility information disclosure, and external institutional environment improvement will enhance the effectiveness of corporate governance to a certain extent, improve the level of.4 corporate social responsibility information disclosure, the media attention on the impact of corporate social responsibility information disclosure, partly play a role the reputation mechanism of executives, and other mechanisms need to be further studied. The understanding of corporate social responsibility information disclosure in China because of influence In particular system provides the institutional background, legal executive characteristics, governance interaction system environment and the company's new research perspective; to improve the social responsibility information disclosure system of China's environment, accelerate system reform, improve corporate governance, improve corporate social responsibility information disclosure level, promote the sustainable development of enterprises and society, to provide the theoretical basis and empirical evidence.

【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2013
【分類號】：F271;F270;F832.51

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本文編號：1398204