煤体关注、公司治理与企业社会责任

发布时间：2018-05-16 03:22

  本文选题：媒体关注 + 公司治理　； 参考：《扬州大学》2017年硕士论文

【摘要】：改革开放以来,我国市场经济获得了长足的发展,综合国力和国际影响力大大增强,但同时也存在着一些问题,如为了提高市场占有率,不少企业不惜铤而走险来压缩成本,导致了众多社会责任缺失事件的发生。可见,我国企业履行社会责任的现状令人担忧。政府为驱动企业履行社会责任颁布了一系列法律法规,但由于我国正处于经济发展的转型斯,效果不甚理想。在这样的背景下,探讨企业社会责任的影响路径,驱动企业履行社会责任迫在眉睫。企业社会责任作为道德层面的概念,公司治理凭借自身优势可以成为其具体落实途径,而媒体作为最重要的信息传导中介和社会监督力量,具备媒体关注的公司治理效应。因此,本文研究公司治理对企业履行社会责任的影响,以及在引入外部媒体关注这一调节变量后,对两者的关系有怎样的影响。本文的研究思路如下:首先,在梳理现有相关文献研究成果的基础上,总结了其中的不足并提出本文研究的主要问题。其次,在对本文相关概念界定后,以利益相关者理论、委托代理理论、信息不对称理论、信号传递理论、声誉理论、媒体的议程设置理论为依据,提出媒体关注、公司治理与企业社会责任之间作用的三大路径:信息传播路径、声誉路径、政府干预路径。在理论分析后,本文从研究的主要问题出发,提出研究假设,构建计量模型。然后,以A股2011-2015年发布社会责任报告的上市公司数据为样本,运用描述性统计、相关性分析、多元线性回归等方法,实证检验本文的研究假设。最后,根据实证结果得出本文的研究结论与启示。通过理论分析与实证分析得出的结论如下:(1)董事会规模越大,企业履行社会责任的效果越好;(2)股权集中度越高,企业履行社会责任的效果越好;(3)股权制衡度越高,企业履行社会责任的效果越好;(4)管理者的薪酬越高,企业履行社会责任的效果越好;(5)媒体关注度越高,企业履行社会责任的效果越好;(6)媒体关注度较高的情况下,完善的公司治理结构会更加有助于企业履行社会责任。因此,应综合利用公司内部治理与外部治理媒体关注在促进企业履行社会责任中的作用。
[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.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G206;F271;F270
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本文编号：1895225