【摘要】 以2010—2018年间我国A股上市公司数据为样本,实证检验内部控制和企业社会责任对公司治理的影响及二者对公司治理的共同作用机制,可以发现:无论是内部控制质量的提高还是企业社会责任的良好履行,都能够显著提高整体的公司治理水平;内部控制和企业社会责任对公司治理的影响存在互补效应,二者共同促进公司治理水平的提升。将研究数据扩展至2019年,通过稳健性检验可以验证结果的稳定性。更多还原

【Abstract】 Based on the data of A-share listed companies in China from 2010 to 2018, this paper empirically examines the impact of internal control and corporate social responsibility on corporate governance and their interaction mechanism. It is found that both the improvement of the quality of internal control and the good performance of corporate social responsibility can significantly improve the overall level of corporate governance; there is a complementary effect between internal control and corporate social responsibility on corporate governance, both of which promote the level of corporate governance. Then the research data are extended to 2019, and the stability of the results is verified by robustness test. Finally, the article puts forward some suggestions on how to better strengthen corporate governance.更多还原