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论文编号：	1234
作者编号：	2120071941
上传时间：	2009/6/12 9:32:15
中文题目：	公司治理对我国上市公司社会责任
英文题目：	Research for the impact of cor
指导老师：	李姝
中文关键字：	企业社会责任/利益相关者/公司治
英文关键字：	corporate social responsibilit
中文摘要：	随着市场经济的确立和发展，我国经济已逐步融入世界经济中；作为市场经济主体的企业，为我国经济的发展做出了巨大贡献，但同时由于企业传统的利润最大化目标，产生了诸如环境污染、侵犯员工权益、产品质量不合格等一系列社会经济问题，这些问题极大地影响了企业的社会效益和全社会整体福利的提高。在这种背景下，政府和广大民众对企业股东财富最大化的目标产生了质疑，强烈要求公司在追求微观经济利益的同时，重视公司行为所产生的社会影响，履行自身的社会责任；而企业也逐渐意识到不应该盲目追求利润最大化，应当注意企业的社会形象，因此，企业承担社会责任的呼声日益高涨。而只有当社会责任成为一种制度固定下来以后，企业社会责任问题才能得到根本的解决，公司治理就是这样一种有效的制度安排。 本文采用规范研究和实证研究相结合，以实证为主的研究方法，探讨我国公司内部治理结构中的股权结构和董事会特征对上市公司履行社会责任的影响。本文选取我国上市公司中具有代表性的5种行业（农、林、牧、渔业，采掘业，食品、饮料，石油、化学、塑胶、塑料以及电力、煤气及水的生产和供应业），分析了这些行业上市公司2005年-2007年公开披露的年度报告，概括出我国上市公司履行社会责任的现状和特点，并从现有的财务报告中挖掘出能体现上市公司承担社会责任的会计信息，在此基础上建立了一套能体现上市公司为利益相关者承担社会责任的会计指标体系，然后运用因子分析方法将15个指标分类汇总成6个因子，得出综合社会责任履行度，用以揭示我国上市公司对其利益相关者的真实贡献，最后运用多元回归分析的方法，实证分析了影响社会责任履行度的公司治理指标。实证结果表明：（1）我国各类企业的社会责任意识正在深化，这与企业规模无关，与经济类型无关；（2）股权集中度与企业履行社会责任具有正相关性，监事会规模对于社会责任的履行具有一定的促进作用；（3）不同行业履行社会责任的程度也有所不同。这一实证结果为推进我国企业履行社会责任带来了一些有意义的启示，本文就此实证结论对我国社会责任以后的发展提出了几点建议。推进政府、企业与社会公众增强社会责任意识，同时为我国企业如何更好的履行社会责任提供了一定的参考依据。
英文摘要：	With the establishment and development of market economy, China's economy has been gradually integrating into the world economy. As a main part of market economy, enterprises have made great contributions to China's economic development, but also caused a series of social and economic problems such as environmental pollution, violations of the rights and interests of employees and products of poor quality owing to enterprises pursuing profit maximization. In this context, the goal of enterprises shareholders who are trying to pursue profit maximization has been a dispute, government and people strongly urge enterprises to perform their social responsibilities when pursuing micro-economic interests. Only when performing social responsibilities has been fixed as a system，the problem of social responsibilities for enterprises can be solved. To solve this problem, enterprises administration is an effective system. This dissertation discusses the impact of corporate internal governance on social responsibility，based on agent theory and information asymmetry theory. In this paper，we select five kinds of industries as representatives of China's listed companies, analyze the annual reports of these companies in 2005 – 2007, summarize the characteristics of enterprises performing social responsibilities, and seek the accounting information which can reflect the current situation of enterprises performing social responsibilities from their financial reports. On this basis, we build a set of accounting index system which can reflect enterprises performing social responsibilities for stakeholders, and then summarize 15 indicators into 6 factors by using factor analysis, finally come to the integrated degree of social responsibility. With the use of this index system, we can explain the real contribution of all enterprises and analyze enterprises administration indicators which influence enterprises performing social responsibilities. The main conclusions are: (1) The consciousness of performing social responsibilities was deepening,which has nothing to do with firm size or economic type; (2) Concentration of ownership for enterprises has little impact on social responsibilities,the size of the board of supervisors play a certain role in promoting implementation of social responsibilities; (3) Social responsibilities in different sectors have different extent. This dissertation tries to give some advice on how to strengthen the social responsibility consciousness of the government, enterprises and the public, providing some information of how to perform social responsibilities for enterprises.
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