公司治理特征与企业社会责任信息披露分析研究 工商管理专业

中 文 摘 要本文选取了 2011-2017 年在沪深主板上市的公司为研究样本，根据企业的公司官网内容、企业年报以及企业社会责任信息报告等资料设立企业社会责任披露指数，建立模型，研究公司治理对于企业社会责任披露的影响，对企业的社会责任信息披露及其相关分析和证实。经过相关探究和证实表明，总结出以下结论：企业进入全球化的过程中，在国际化企业社会责任的背景中，企业要追求长期发展，务必遵守规则制度。特别是在当前全球金融海啸席卷全球的环境下，企业人才流失等，所以，我们对企业社会责任的重要性需非常的重视。然而，建立企业社会责任会计和企业信息披露机制已成为必然。本文结尾部分，结合实证结果，得出公司治理特征与企业社会责任信息披露的研究结论，在此基础上，本文采用基于传统的会计理论和方法规范研究的方法，得出了一些可行的尝试外，结合中国的国情和社会责任会计信息披露的确认和披露方法的内容进行了讨论。关键词 责任 信息披露 治理毕 业 论 文 外 文 摘 要Title Research on Correlation between Corporate GovernanceCharacteristics and Corporate Social ResponsibilityInformation DisclosureAbstractThis paper selects the companies listed on the Shanghai and Shenzhen Main Boards in 2011-2017 as research samples.Establish corporate social responsibility disclosure index based on the company's official website content, enterprise annual report and corporate social responsibility information report, establish a model, Paper studies the corporate governance influence on corporate social responsibility information disclosure, analyzes the characteristics of corporate governance and corporate social responsibility information disclosure.Through empirical research, the following conclusions are drawn:The independent and executive compensation of the board of directors has a positive impact on the disclosure of corporate social responsibility information.The chairman and general manager have a negative impact on the disclosure of corporate social responsibility information.At the end of th...