本文選題：內(nèi)部控制　切入點(diǎn)：地方政府干預(yù)　出處：《北京交通大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：21世紀(jì)以來(lái),我國(guó)經(jīng)濟(jì)的高增長(zhǎng)促進(jìn)了企業(yè)的飛速發(fā)展,同時(shí)企業(yè)社會(huì)責(zé)任缺失問(wèn)題愈發(fā)嚴(yán)峻,并逐漸得到了政府、學(xué)者和社會(huì)的廣泛關(guān)注。如何有效推動(dòng)企業(yè)積極履行并及時(shí)披露社會(huì)責(zé)任信息成為當(dāng)今一個(gè)重要的社會(huì)問(wèn)題。內(nèi)部控制(Internal Control,簡(jiǎn)稱(chēng)IC)與企業(yè)社會(huì)責(zé)任(Corporate social responsibility,簡(jiǎn)稱(chēng)CSR)的關(guān)系研究隨著我國(guó)內(nèi)部控制和企業(yè)社會(huì)責(zé)任相關(guān)制度的不斷完善逐步成為專(zhuān)家學(xué)者們的熱門(mén)研究課題。企業(yè)社會(huì)責(zé)任履行情況受到內(nèi)外部環(huán)境的影響,而現(xiàn)有的研究以?xún)?nèi)部控制與企業(yè)社會(huì)責(zé)任二者之間關(guān)系為主,兩者之間關(guān)系受其他調(diào)節(jié)因素尤其是外部環(huán)境因素影響的研究較少,且鮮有關(guān)于內(nèi)部控制、地方政府干預(yù)與企業(yè)社會(huì)責(zé)任三者之間的研究,相關(guān)研究亟待完善。李國(guó)平和韋曉茜(2014)對(duì)相關(guān)研究進(jìn)行分析梳理后指出,"社會(huì)環(huán)境對(duì)企業(yè)社會(huì)責(zé)任內(nèi)涵與內(nèi)容的影響"問(wèn)題尚需值得深入研究。我國(guó)處在經(jīng)濟(jì)轉(zhuǎn)型的特殊時(shí)期,由于資源稟賦和開(kāi)放時(shí)間的不統(tǒng)一,導(dǎo)致各地區(qū)的市場(chǎng)化進(jìn)程具有較大的差異,因而普遍存在著政府干預(yù)市場(chǎng)經(jīng)濟(jì)的現(xiàn)象。本文將地方政府干預(yù)因素引入到內(nèi)部控制對(duì)企業(yè)社會(huì)責(zé)任履行的關(guān)系研究中,以研究地方政府干預(yù)調(diào)節(jié)作用下內(nèi)部控制對(duì)企業(yè)社會(huì)責(zé)任履行的影響以及這種影響在不同產(chǎn)權(quán)性質(zhì)企業(yè)之間的差異。創(chuàng)新了研究CSR的視角,豐富了調(diào)節(jié)變量因素對(duì)內(nèi)部控制、企業(yè)社會(huì)責(zé)任的研究。本文以2012-2015年度發(fā)布企業(yè)社會(huì)責(zé)任報(bào)告的A股上市公司作為研究樣本。首先分別對(duì)企業(yè)社會(huì)責(zé)任與內(nèi)部控制基本研究演進(jìn)與度量方法進(jìn)行了梳理,對(duì)相關(guān)的研究文獻(xiàn)進(jìn)行了綜述,通過(guò)利益相關(guān)者理論、信息不對(duì)稱(chēng)理論、委托代理理論和制度理論的分析提出研究假說(shuō),為后面的實(shí)證研究奠定基礎(chǔ)。經(jīng)過(guò)描述性統(tǒng)計(jì)、相關(guān)性分析、多元線性回歸及穩(wěn)健性檢驗(yàn),本文得出如下結(jié)論:(1)有效的內(nèi)部控制能夠顯著促進(jìn)上市公司社會(huì)責(zé)任的履行;(2)地方政府干預(yù)會(huì)影響上市公司社會(huì)責(zé)任的履行,政府干預(yù)越少,越有利于上市公司社會(huì)責(zé)任履行;(3)地方政府干預(yù)對(duì)內(nèi)部控制與企業(yè)社會(huì)責(zé)任履行具有調(diào)節(jié)作用,減少政府干預(yù)有利于充分發(fā)揮內(nèi)部控制對(duì)企業(yè)社會(huì)責(zé)任履行的正向促進(jìn)作用;(4)相比于非國(guó)有企業(yè),地方政府干預(yù)對(duì)國(guó)有企業(yè)內(nèi)部控制促進(jìn)企業(yè)社會(huì)責(zé)任履行的調(diào)節(jié)作用更為顯著。最后,針對(duì)上述研究結(jié)論對(duì)我國(guó)的企業(yè)社會(huì)責(zé)任發(fā)展建設(shè)提出了一定的建議。
[Abstract]:Since 21th century, the high economic growth of our country has promoted the rapid development of enterprises. At the same time, the lack of corporate social responsibility has become more and more serious, and gradually got the government. How to effectively promote enterprises to actively fulfill and disclose social responsibility information in a timely manner has become an important social issue today. Internal Control and Corporate social responsibility. internal control and corporate social responsibility. With the continuous improvement of internal control and corporate social responsibility system in China, it has become a hot research topic for experts and scholars. The performance of corporate social responsibility is affected by the internal and external environment. However, the existing studies mainly focus on the relationship between internal control and corporate social responsibility. The relationship between the two is influenced by other regulatory factors, especially external environmental factors, and there are few studies on internal control. Research on the relationship between Local Government intervention and Corporate Social responsibility, Li Guoping and Wei Xiaoxiao 2014 have analyzed and combed the relevant studies, and pointed out that the influence of social environment on the connotation and content of corporate social responsibility should be further studied. China is in a special period of economic transformation. Due to the disunity of resource endowment and opening time, the marketization process of different regions has great differences. Therefore, there is a widespread phenomenon of government intervention in the market economy. This paper introduces local government intervention factors into the study of the relationship between internal control and corporate social responsibility performance. In order to study the influence of internal control on corporate social responsibility performance under the action of local government intervention and regulation and the difference of this influence among enterprises with different property rights, this paper innovates the perspective of studying CSR and enriches the adjustment variable factor to internal control. The research on corporate social responsibility. This paper takes the A share listed companies which issued the corporate social responsibility report in 2012-2015 as the research sample. Firstly, the evolution and measurement methods of the basic research on corporate social responsibility and internal control are sorted out. Through the analysis of stakeholder theory, information asymmetry theory, principal-agent theory and institutional theory, this paper summarizes the relevant research literature, and puts forward the research hypothesis, which lays the foundation for the later empirical research. Correlation analysis, multiple linear regression and robustness test, this paper draws the following conclusions: 1) effective internal control can significantly promote the implementation of social responsibility of listed companies. 2) Local government intervention will affect the performance of social responsibility of listed companies. The less the government intervention, the more favorable it is for the listed company to fulfill its social responsibility. (3) the local government intervention can regulate the internal control and corporate social responsibility performance. Reducing government intervention is conducive to giving full play to the positive role of internal control in the performance of corporate social responsibility. Local government intervention plays a more significant role in regulating the internal control of state-owned enterprises to promote the performance of corporate social responsibility. Finally, some suggestions for the development and construction of corporate social responsibility in China are put forward in view of the above conclusions.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F270;F832.51;F275

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