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政治关联对民营上市公司社会责任影响研究
The Research on the Influences of Political Association towards Listed Private Companies’ Corporate Social Responsibility
【Author】 Xu Limin;Qiu Dongfang;
【机构】 南京航空航天大学经济与管理学院;
【摘要】 以2007-2012年深市中小板2045个民营上市公司样本为研究对象,建立政治关联指标体系和社会责任履行指标体系,运用回归分析方法,实证研究了政治关联与民营上市公司社会责任履行之间的关系。结果表明:民营上市公司政治关联与社会责任履行具有正相关关系;代表委员类政治关联较政府官员类政治关联与社会责任履行有更强的正相关关系;中央政治关联较地方政治关联与社会责任履行有更强的正相关关系。最后为有效发挥政治关联在公司社会责任中的作用以及为强化和规范民营市场提供政策建议。
【Abstract】 This paper makes empirical research on the relationship of political association and listed private companies’ corporate social responsibility performance by establishing index systems of political association and social responsibility, using regression analysis and 2045 private listed companies’ samples of Shenzhen SME Board 2007-2012 for the study. The results show that: there is positive correlation between the listed private companies’ political association and social responsibility performance; political association of representatives committee has a stronger positive correlation with social responsibility performance than political association of government official; political association of central government has a stronger positive correlation with social responsibility performance than political association of local government. At last, provide policy advice to effectively play the role of political association in the corporate social responsibility as well as to strengthen and regulate the private market.
【Key words】 political association; corporate social responsibility; listed private companies;
- 【会议录名称】 两岸四地会计准则研讨会论文集
- 【会议名称】两岸四地会计准则研讨会
- 【会议时间】2013-12-20
- 【会议地点】中国福建厦门
- 【分类号】F270;F276.5;D630
- 【主办单位】对台会计合作与交流基地、厦门市两岸会计合作与交流促进会和厦门国家会计学院、厦门大学会计系/厦门大学会计发展研究中心