中国企业社会责任影响因素研究——基于公司治理视角的实证分析

Research on Influencing factors of Chinese Corporate Social Responsibility——Based on Empirical Analysis from the Perspective of Corporate Governance

通过构建企业社会责任贡献指数,利用我国A股市场的数据,实证检验了内外部公司治理因素与企业社会责任履行的关系。研究发现,公司治理因素是影响社会责任履行的主要因素,健全有效的内外部公司治理有助于企业社会责任的履行,企业社会责任也可以推动公司治理的有效改善和良性发展。最后对于如何提高中国企业社会责任履行和执行的效果提出了相关的政策建议。

Corporate social responsibility problem is the hotspot of domestic and foreign enterprises management research field.This article constructs corporate social responsibility contribution index with Chinese A share market data and tests the relation between the internal and external factors of corporate governance and corporate social responsibility performance.Study finds that： corporate governance is the main factor affecting social responsibility performance;perfect internal and external corporate governance helps to fulfill corporate social responsibility;corporate social responsibility can also effectively improve corporate governance.Finally,it makes policy suggestions for improving Chinese corporate social responsibility performance.