發(fā)布時間：2018-05-16 03:22

  本文選題：媒體關(guān)注 + 公司治理��； 參考：《揚(yáng)州大學(xué)》2017年碩士論文

【摘要】：改革開放以來,我國市場經(jīng)濟(jì)獲得了長足的發(fā)展,綜合國力和國際影響力大大增強(qiáng),但同時也存在著一些問題,如為了提高市場占有率,不少企業(yè)不惜鋌而走險來壓縮成本,導(dǎo)致了眾多社會責(zé)任缺失事件的發(fā)生�？梢�,我國企業(yè)履行社會責(zé)任的現(xiàn)狀令人擔(dān)憂。政府為驅(qū)動企業(yè)履行社會責(zé)任頒布了一系列法律法規(guī),但由于我國正處于經(jīng)濟(jì)發(fā)展的轉(zhuǎn)型斯,效果不甚理想。在這樣的背景下,探討企業(yè)社會責(zé)任的影響路徑,驅(qū)動企業(yè)履行社會責(zé)任迫在眉睫。企業(yè)社會責(zé)任作為道德層面的概念,公司治理憑借自身優(yōu)勢可以成為其具體落實(shí)途徑,而媒體作為最重要的信息傳導(dǎo)中介和社會監(jiān)督力量,具備媒體關(guān)注的公司治理效應(yīng)。因此,本文研究公司治理對企業(yè)履行社會責(zé)任的影響,以及在引入外部媒體關(guān)注這一調(diào)節(jié)變量后,對兩者的關(guān)系有怎樣的影響。本文的研究思路如下:首先,在梳理現(xiàn)有相關(guān)文獻(xiàn)研究成果的基礎(chǔ)上,總結(jié)了其中的不足并提出本文研究的主要問題。其次,在對本文相關(guān)概念界定后,以利益相關(guān)者理論、委托代理理論、信息不對稱理論、信號傳遞理論、聲譽(yù)理論、媒體的議程設(shè)置理論為依據(jù),提出媒體關(guān)注、公司治理與企業(yè)社會責(zé)任之間作用的三大路徑:信息傳播路徑、聲譽(yù)路徑、政府干預(yù)路徑。在理論分析后,本文從研究的主要問題出發(fā),提出研究假設(shè),構(gòu)建計(jì)量模型。然后,以A股2011-2015年發(fā)布社會責(zé)任報告的上市公司數(shù)據(jù)為樣本,運(yùn)用描述性統(tǒng)計(jì)、相關(guān)性分析、多元線性回歸等方法,實(shí)證檢驗(yàn)本文的研究假設(shè)。最后,根據(jù)實(shí)證結(jié)果得出本文的研究結(jié)論與啟示。通過理論分析與實(shí)證分析得出的結(jié)論如下:(1)董事會規(guī)模越大,企業(yè)履行社會責(zé)任的效果越好;(2)股權(quán)集中度越高,企業(yè)履行社會責(zé)任的效果越好;(3)股權(quán)制衡度越高,企業(yè)履行社會責(zé)任的效果越好;(4)管理者的薪酬越高,企業(yè)履行社會責(zé)任的效果越好;(5)媒體關(guān)注度越高,企業(yè)履行社會責(zé)任的效果越好;(6)媒體關(guān)注度較高的情況下,完善的公司治理結(jié)構(gòu)會更加有助于企業(yè)履行社會責(zé)任。因此,應(yīng)綜合利用公司內(nèi)部治理與外部治理媒體關(guān)注在促進(jìn)企業(yè)履行社會責(zé)任中的作用。
[Abstract]:Since the reform and opening up, China's market economy has achieved considerable development, comprehensive national strength and international influence have been greatly enhanced, but at the same time, there are also some problems, such as to increase market share, many enterprises do not hesitate to take risks to reduce costs. This has led to the occurrence of many social responsibility deficiency events. Visible, the present situation that our country enterprise fulfils social responsibility is worrisome. The government has promulgated a series of laws and regulations to drive enterprises to fulfill their social responsibility. However, because our country is in the transition of economic development, the effect is not very satisfactory. Under this background, it is urgent to explore the influence path of corporate social responsibility and drive enterprises to fulfill social responsibility. Corporate social responsibility as a moral concept corporate governance with its own advantages can become its specific implementation approach and the media as the most important information transmission intermediary and social supervision force has the media concerned about the corporate governance effect. Therefore, this paper studies the impact of corporate governance on corporate social responsibility, and how to influence the relationship between the two after the introduction of external media attention to this regulating variable. The research ideas of this paper are as follows: first of all, on the basis of combing the existing related literature research results, summarized the shortcomings and put forward the main problems of this paper. Secondly, after defining the relevant concepts in this paper, based on stakeholder theory, principal-agent theory, information asymmetry theory, signal transmission theory, reputation theory and media agenda setting theory, media concern is proposed. There are three paths between corporate governance and corporate social responsibility: information dissemination, reputation and government intervention. After theoretical analysis, this paper puts forward the research hypothesis and builds the econometric model from the main problems of the research. Then, taking the data of listed companies published in 2011-2015 as samples, using descriptive statistics, correlation analysis, multivariate linear regression and so on, the research hypothesis of this paper is empirically tested. Finally, according to the empirical results, the conclusion and enlightenment of this paper are obtained. The conclusions from theoretical analysis and empirical analysis are as follows: 1) the larger the size of the board of directors, the better the effect of corporate social responsibility is, the higher the concentration degree of equity is, the better the effect of corporate social responsibility is, the better the degree of equity checks and balances is. The better the effect of corporate social responsibility is, the higher the salary of managers is, the better the effect of corporate social responsibility is, the better the media attention is, and the better the effect of corporate social responsibility is, the better the media attention is. Perfect corporate governance structure will be more conducive to corporate social responsibility. Therefore, the internal and external governance media should be used to promote corporate social responsibility.
【學(xué)位授予單位】：揚(yáng)州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G206;F271;F270
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本文編號：1895225