【作者】 王敬；

【导师】 王学先；

【作者基本信息】 大连理工大学 ， 企业管理， 2014， 硕士

【摘要】 随着企业这种组织形式的快速发展,单纯追求经济利益所带来的各种社会问题越来越多,人们开始逐渐认识到企业承担社会责任的必要性。在各种压力下,企业为平衡各利益相关者的利益也开始做出一些回报社会的行为,慈善捐赠作为社会责任最初的表现形式,以及最易被公众感知的一种承担社会责任的方式,越来越成为一种潮流。我国的企业慈善捐赠自四川地震发生以来,也越来越成为企业承担社会责任的普遍方式,它的高低也日益受到企业各利益相关者的重视。而平衡各利益相关者的一个重要条件就是良好的公司治理结构,它会在各权力的分配与安排中影响企业慈善捐赠。虽然,企业的慈善捐赠能为企业带来企业形象的提升,增强员工认同感,减少外部压力等,但由于现代企业制度中委托代理关系的存在,股东与代理人利益的不一致,使得企业慈善捐赠很可能成为代理人为追求更高的声誉和自身效用最大化的一种方式,但却可能会给股东带来机会损失,所以,企业倾向于通过完善公司治理结构来缩小代理人的不当或者过度捐赠的自治空间,提高代理人与股东利益的一致性,降低代理成本。而我国在这方面的研究均是在特定灾害背景下,研究实施慈善捐赠企业的个别治理结构因素对企慈善捐赠的影响,具有一定的局限性。因此,本文通过系统考虑公司治理结构各因素,选取了包括没有进行慈善捐赠企业的样本进行常态研究,能够更全面了解公司治理结构对企业慈善捐赠的影响。本文在研究中,首先,本文提出了委托-代理理论、利益相关者理论、制度理论与战略慈善理论作为理论分析的基础,对国内外的相关文献进行了系统评述；其次在理论分析的基础上阐释了公司治理结构对企业慈善捐赠的影响并提出本文的研究假设；接着本文以我国近三年的沪深300指数中上市公司为本研究的研究对象,运用公司治理结构与慈善行为的预提假设进行了实证检验；最后,根据实证检验的结果得出本文的研究结论,并结合我国目前的企业现状为公司治理结构的完善与企业慈善捐赠的科学决策提供政策建议。更多还原

【Abstract】 With the rapid development of the of enterprises, there are more and more various social problems by the target of the simple pursuit of economic interests, people began to recognize the need for corporate social responsibility. Under various pressures, enterprises start to make some return of social behavior to balance the interests of all stakeholders. As the initial manifestation of social responsibility and the most vulnerable manner to public perception, corporate philanthropy become a hot topic. Since the earthquake of Wen Chuan occurred, Our corporate philanthropy has increasingly became the general way of corporate social responsibility and it is also subject to the level of the various business interests of stakeholders attention. However, a good corporate governance structure is an important condition for balancing the various stakeholders, he will affect the distribution of corporate philanthropy and arrangement of the various powers. Although corporate philanthropy can bring to enhance the corporate image of enterprises, enhance employee identity and reduce the external pressure, but because of the existence of agency relationship and the inconsistence with the interests of shareholders and agents, corporate philanthropy is likely to become an agent for the pursuit of higher reputation and a way of maximizing their own utility, but while filling opportunistic shareholders had lost, so companies tend to improve the corporate governance structure through the narrow the agent autonomous space of improper or excessive donations to improve the consistency of agents and shareholders’interests and reduce agency costs. The research in this regard are based on the context of a particular disaster or focus on only some factors affecting corporate philanthropy, so there are some limitations. Therefore, this paper considers the various factors of corporate governance and selects companies philanthropy to more fully understand the impact of corporate philanthropy on corporale governance structure.Based on the study, Firstly, this paper proposes the principal-agent theory, stakeholder theory, institutional theory and strategic philanthropy theory as the basis of theoretical analysis, then systematically reviews the relevant literature; on the basis of theoretical analysis to explain the impact of the corporate governance structure to philanthropy and propose the hypothesis of this paper; then this paper selects the300index of listed companies in Shanghai and Shenzhen as research subjects, using statistical software to test the empirical hypothesis of corporate governance structure and philanthropy; Finally, according to the results of empirical research to draw conclusions, this paper combines with our current business status to provide policy recommendations for the improvement of corporate governance structure and improvement of scientific decision-making of corporate philanthropy.更多还原