摘要
企业社会责任强调的是企业除了追求利润外,还应该承担保护好社会外部环境的义务。资本结构可以通过影响公司治理结构从而影响到企业信息的披露质量。实证结果表明我国上市公司资本结构与企业社会责任信息披露质量呈显著负相关关系,表明在我国,债权人在监督上市公司信息披露方面所发挥的作用非常有限;实证结果同时表明,业绩越好的企业、公司治理结构越合理的企业越倾向于向社会披露企业环境信息,但独立董事和监事会等内部公司治理机制还没起到应有的作用。因此,通过资本结构和公司治理的优化来提升我国企业社会责任信息披露质量还有很大的空间。
Corporate social responsibility is a kind of obligation that protecting the external environment when the corporations are pursuing the economic profit. The capital structure can affect the company＇s governance structure so as to affect business disclosure of information quality. The empirical results show that it is a significant negative correlation between capital structure and corporate social responsibilityinformation disclosure quality in the listed companies in China. The empirical results also showed that the quality is better in enterprises with better business performance and more reasonable corporate governance structure, but the internal corporate governance mechanisms such as independent directors and board of supervisors have not play its due role.
出处
《温州大学学报（社会科学版）》
2016年第3期104-110,共7页
Journal of Wenzhou University：Social Science Edition
基金
基金名称(71372166)
关键词
资本结构
社会责任
信息披露
Capital Structure
Social Responsibility
Information Disclosure
