摘要
文章在合规性理论的框架下，从公司治理的角度分析我国公司自愿披露社会责任信息的决定因素。基于2003年到2006年沪深两市石化塑胶业A股公司的实证研究发现：（1）国有控股股东在提高社会责任信息披露水平方面存在积极影响，尤其以国家股股东最明显；（2）董事会规模是改善公司社会责任信息披露水平的重要因素；（3）独立董事、监事会以及审计委员会的设立对社会责任信息披露有一定的促进作用；（4）年轻和高学历的高管有助于提升公司社会责任信息披露水平。本文为认识我国公司社会责任信息披露的决定因素提供了新的理论视角和经验证据，同时也为通过完善公司治理来促进我国公司社会责任信息披露提供了政策依据。
Under the theoretical framework of legitimacy, the paper analyses the determinants of voluntary social disclosure of companies in China from the perspective of corporate governance. Based on A share companies from petroleum, chemical and plastic industries listed in Shanghai and Shenzhen Stock Exchanges during 2003-2006, the empirical research finds： （1） State-owned controlling shareholders are positive in social disclosure, within which the effect of state shareholder is significant; （2） Board size is the main factor encouraging social disclosure; （8） Independent directors, Board of Supervisors and Audit committee can improve social disclosure. （4） Young and well-educated executives are more apt to social disclosure. The paper provides new theoretical explanation and empirical evidence for the determinants of social disclosure. The paper supports the suggestion of promoting social disclosure by better corporate governance.
出处
《中国会计评论》
CSSCI
2010年第3期363-376,共14页
China Accounting Review
关键词
合规性
公司治理
社会责任
信息披露
Legitimacy, Corporate Governance, Social Responsibility, Information Disclosure
