论文总字数：24420字

摘 要

从20世纪以来，我国公司的成长加倍迅猛，经济飞速成长。但同时因为企业以利润最大化为方针，仅存眷短时间的利益，没有考虑到可持续发展。在取得利益的同时缺乏社会责任心甚至损害利益相关者利益；一连串的食品安全和环境保护问题也接踵产生。虽然近年来，当局接踵出台了一些增强企业社会责任的法令和律例，但企业实行社会责任的意识仍没有显著的进步。初期对企业社会责任的钻研首要会合在企业是不是应当承当社会责任的争议上。经由几十年的反驳，社会责任获得学术界和企业界的广泛认同。那末甚么是企业社会责任，甚么原因影响着企业社会责任的实行，如何使企业更好的实行社会责任？这些题目也等待着解答。本文尝试从企业内部治理机制动身，即从企业的股东大会、董事会、监事会、经理层激励、国家股比例等方面经由实证钻研其对企业社会责任表示的影响，从中找出影响企业社会责任的治理因素，并提出适当的意见，从而在一定程度上完美公司治理机制。

本文采取实证研究为主、实证研究与理论研究相结合的方式剖析公司治理对企业社会责任的影响。起首对当今一些国内外关于公司治理和企业社会责任的文献进行综述而且对公司治理和企业社会责任的概念进行了界定；同时引进利益相关者理论、委托代理理论和相干政策法规，剖析了公司治理因素对企业社会责任的影响。其次以江苏省上市公司为研究对象从2014年到2016年提取了693个样本数据，从公司治理的股东大会、董事会、监事会、经理层激励、国家股比例等方面提出研究假设，实证剖析查验公司治理相干因素对企业社会责任的影响，得出研究结论。末了提出增进我国上市公司更好的实行企业社会责任的对策和意见。

研究结果表明，从公司内部治理机制来看，股东大会会议次数与企业社会责任显现正相关；董事会会议次数与企业社会责任显现负相关；董事会规模与企业社会责任显现正相关；独立董事比例与企业社会责任显现正相关；监事会规模与企业社会责任显现负相关；经理层薪酬与企业社会责任显现负相关；国家股比例与企业社会责任显现正相关。从学术角度上，可以丰硕公司治理机制对企业社会责任表示的影响研究成果。从而有益于增进我国上市公司在实行企业社会责任上获得更优良的表现。

关键词：公司治理；企业社会责任；利益相关者；内部治理机制；上市公司

Research on The Influence of Corporate Governance on Corporate Social Responsibility

Abstract

Since the 20th century, the growth of China’s enterprises has doubled and the economy has grown rapidly. However, at the same time, because of the principle of profit maximization, the company only has short-term interests and does not consider sustainable development. While gaining benefits, it lacks social responsibility and even harms the interests of stakeholders; a series of food safety and environmental protection problems have also emerged. Although in recent years, the authorities have successively issued some laws and regulations that enhance corporate social responsibility, there has been no noticeable progress in the awareness of corporate social responsibility. The study of corporate social responsibility at the initial stage will first of all be based on whether the company should be condemned as a social responsibility. After decades of refutation, social responsibility has been widely recognized by the academic community and the business community. Then what is corporate social responsibility, what causes the implementation of corporate social responsibility, and how can companies better implement social responsibility? These questions are also waiting for answers. This article attempts to manage the engine brakes from the inside of the company, that is, from the company"s shareholder meeting, board of directors, board of supervisors, managers incentives, the proportion of national stocks, etc., through empirical analysis of its impact on corporate social responsibility, from which to find out the impact of corporate social responsibility governance Factors, and put forward appropriate opinions, so as to perfect the corporate governance mechanism to some extent.

This paper uses the combination of empirical research, empirical research and theoretical research to analyze the impact of corporate governance on corporate social responsibility. He first reviewed some of the current domestic and international literature on corporate governance and corporate social responsibility, and defined the concept of corporate governance and corporate social responsibility. At the same time, he introduced stakeholders theory, principal-agent theory, and related policies and regulations to analyze the company. The influence of governance factors on corporate social responsibility. Secondly, 693 sample data were extracted from listed companies in Jiangsu Province from 2014 to 2016. Research hypotheses were put forward from the aspects of corporate governance shareholders" meeting, board of directors, board of supervisors, managerial incentives, proportion of national stocks, etc., and empirical analysis of inspection companies. The impact of governance related factors on corporate social responsibility has led to the conclusion of the study. At the end, we put forward measures and opinions for improving the corporate social responsibility of listed companies in China.

The research results show that from the perspective of the internal governance mechanism of the company, the number of meetings of shareholders meeting is positively related to corporate social responsibility; the number of board meetings is negatively related to corporate social responsibility; the scale of the board of directors is positively related to corporate social responsibility; the proportion of independent directors and companies Social responsibility is positively related; the size of the board of supervisors is negatively related to corporate social responsibility; managerial compensation is negatively related to corporate social responsibility; and the proportion of state shares is positively related to corporate social responsibility. From an academic point of view, it can be a study of the impact of a rich corporate governance mechanism on corporate social responsibility. As a result, it will help improve the performance of listed companies in China in the implementation of corporate social responsibility.

Keywords: Corporate governance; Corporate social responsibility; Stakeholder; Internal governance mechanism; Listed companies

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究思路及方法 1

1.4 研究内容及架构 1

第二章 相关文献综述 3

2.1国外文献综述 3

2.2国内文献综述 3

第三章 公司治理与企业社会责任关系的理论基础 5

3.1 概念界定 5

3.1.1公司治理概念界定 5

3.1.2 企业社会责任概念界定 5

3.2 相关理论 5

3.2.1委托代理理论 5

3.2.2利益相关者理论 5

3.3 公司治理对企业社会责任的影响 6

第四章 公司治理与企业社会责任的实证研究 7

4.1 研究假设 7

4.1.1 股东大会 7

4.1.2 董事会 7

4.1.3 监事会 7

4.1.4 经理层激励 8

4.1.5 国家股比例 8

4.2 变量选取 8

4.2.1 因变量 8

4.2.2 自变量 9

4.2.3 控制变量 9

4.3 模型设计 10

4.4 样本选取 10

4.5 实证分析 11

4.5.1 描述性统计 11

4.5.2 变量的相关性分析 12

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