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论文编号：	612
作者编号：	2120062020
上传时间：	2008/6/20 0:46:18
中文题目：	中国上市公司社会责任信息披露影
英文题目：	The Empirical Research on the
指导老师：	马连福
中文关键字：	社会责任信息披露;利益相关者;上
英文关键字：	Social Responsibility Disclosu
中文摘要：	随着经济全球化以及工业化变革的不断推进，企业社会责任问题成为全球聚焦的热点话题，与此同时，作为推动企业社会责任发展的重要路径，社会责任信息披露也越来越受到广泛关注。在一些欧美发达国家，社会责任信息披露的研究已经形成了完善的理论体系和实践基础；而在中国，企业社会责任信息披露还是一个崭新的课题。整体而言，仍存在市场意识淡薄、实施动能欠缺、披露内容质量偏低及披露形式单一等诸多问题，理论界对企业社会责任信息披露的研究也只处于起步阶段。因此，本研究实证分析了中国上市公司社会责任信息披露的影响因素。 本文以合法理论、决策有用性理论和利益相关者理论作为理论支撑，借鉴国内外相关文献的研究方法和结论，结合中国特有的研究背景，提出本文的研究假设，本研究把影响中国上市公司社会责任信息披露分为宏观因素和微观因素，其中，宏观因素包括法律法规因素、利益相关者影响因素和行业类型因素，微观因素包括公司治理因素，上市公司规模和上市公司财务绩效因素。 本研究采用122家在沪深两地上市，且只发行A股的上市公司作为样本公司，在构建社会责任信息披露指数的基础上，对其进行多元线性回归分析。分析结果显示法律法规因素、上市公司规模与社会责任信息披露水平正相关且显著；控股股东、二职合一与社会责任信息披露水平负相关且显著；利益相关者变量、行业属性变量与社会责任信息披露水平负相关，但不显著；股权集中度、独立董事比例、审计委员会、上市公司财务绩效与社会责任信息披露水平正相关，但不显著。 基于第四章的实证结果，本研究从加大监管和规范力度、完善公司治理结构和鼓励上市公司自愿披露社会责任信息三个方面入手，为促进中国上市公司社会责任信息披露的发展提出了建议。
英文摘要：	With economic globalization and the continuous progress of industrialization change, corporate social responsibility has become a hot topic of global focus. At the same time, as an important path of corporate social responsibility, social responsibility information disclosure is also more and more popular. In some developed countries such as Europe and America, the social responsibility information disclosure has formed a complete theoretical system and a lot of experience. While in China corporate social responsibility disclosure is a new topic. There is still lack of market awareness, lack of implementation, low quality of disclosure and single disclosure form, and many other issues. At present, the study of corporate social responsibility disclosure is only in its infancy. Thus, the empirical study is focused on the social responsibility of listed companies in China to disclose the impact factors. On base of the legitimacy theory、decision-usefulness theory and stakeholder theory, combining the research method,conclusion of former literature and the special research background in China, this paper develops our hypotheses and researches the determinants of social responsibility information disclosure from macro aspects and micro aspects. The macro factors includes laws and regulations, the affect of stakeholders and industry types, and the micro factors includes corporate governance, company size and financial performance. This study uses 122 listed companies as a sample, and then on the basic of social responsibility disclosure index takes multiple linear regression analysis. The results are summarized below: laws and regulations, company size are significantly influencing the level of social responsibility information; controlling shareholder and CEO duality is negatively related to the level of social responsibility information; stakeholders variable, industry type and social responsibility disclosure are negative correlation, but not significantly; equity concentration, the proportion of independent directors, the set of AC, the listed company's financial performance and social responsibility disclosure are positively related, but not significantly. Based on the empirical results of this study, the paper puts forward some advice that for emerging Chinese capital market, regulatory bodies should pay more attention to social responsibility disclosure of listed companies and take effective measures to improve disclosure level.
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