本文選題：政治關(guān)聯(lián)　切入點(diǎn)：內(nèi)部治理　出處：《湘潭大學(xué)學(xué)報(哲學(xué)社會科學(xué)版)》2014年04期 　論文類型：期刊論文

【摘要】：利用2008-2012年中國高端裝備制造業(yè)上市公司的面板數(shù)據(jù),對政治關(guān)聯(lián)、內(nèi)部治理與企業(yè)社會責(zé)任之間的關(guān)系進(jìn)行實(shí)證研究。結(jié)果表明,高端裝備制造企業(yè)的股權(quán)集中度越高,企業(yè)社會責(zé)任履行水平越低;監(jiān)事會規(guī)模越大,企業(yè)社會責(zé)任履行水平越高;政治關(guān)聯(lián)、獨(dú)立董事和高管薪酬對企業(yè)社會責(zé)任存在正向影響但不顯著。以政治關(guān)聯(lián)作為調(diào)節(jié)變量進(jìn)一步考察發(fā)現(xiàn),政治關(guān)聯(lián)能夠強(qiáng)化獨(dú)立董事、監(jiān)事會規(guī)模、高管薪酬對企業(yè)社會責(zé)任的影響,但政治關(guān)聯(lián)對股權(quán)集中度的調(diào)節(jié)效應(yīng)較弱。
[Abstract]:Using panel data of listed companies in China's high-end equipment manufacturing industry from 2008 to 2012, this paper makes an empirical study on the relationship among political relevance, internal governance and corporate social responsibility. The results show that the higher the concentration of equity in high-end equipment manufacturing enterprises, the higher the concentration of ownership. The lower the level of corporate social responsibility performance; the larger the scale of the board of supervisors, the higher the level of corporate social responsibility performance; political connections, Independent director and executive compensation have a positive impact on corporate social responsibility, but not significant. Further study on political association as a regulating variable, it is found that political association can strengthen the scale of independent director and board of supervisors. The effect of executive compensation on corporate social responsibility is weak, but the effect of political connection on equity concentration is weak.
【作者單位】： 湘潭大學(xué)商學(xué)院;
【基金】：國家自然科學(xué)基金項(xiàng)目“基于知識網(wǎng)絡(luò)視角的高端裝備制造業(yè)集成創(chuàng)新研究”(項(xiàng)目編號:71103154) 湖南省教育廳重點(diǎn)基金項(xiàng)目“基于創(chuàng)新網(wǎng)絡(luò)的高端裝備制造業(yè)知識整合與創(chuàng)新績效研究”(項(xiàng)目編號:12A141) 湖南省自科基金項(xiàng)目“基于創(chuàng)新網(wǎng)絡(luò)的高端裝備制造企業(yè)知識集成模式研究”(項(xiàng)目編號:13JJ3066)
【分類號】：F426.4;F270;F271
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本文編號：1569513