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本文以2009—2013年我国上市公司数据为研究样本,实证检验了政企关系、内部控制对企业社会责任的影响。选取政企关系和内部控制作为企业社会责任的解释变量,以审计意见作为内部控制的替代变量。我们研究发现:1.政企关系显著影响上市公司企业社会责任的履行。而且发现政企关系越好,企业社会责任指数越高,企业社会责任履行情况越好;2.内部控制情况同样影响企业社会责任的履行,但没有政企关系的影响显著。内部控制情况越好,企业社会责任指数越高,企业社会责任履行情况越好。
Based on the data of Chinese listed companies from 2009 to 2013, this paper tests empirically the impact of the relationship between government and enterprises and the impact of internal control on corporate social responsibility. Select the relationship between government and enterprises and internal control as an explanatory variable of corporate social responsibility, audit opinions as an alternative variable of internal control. Our research finds that: 1. The relationship between government and enterprises significantly affects the fulfillment of corporate social responsibility of listed companies. But also found that the better the relationship between government and enterprises, the higher the index of corporate social responsibility, the better the performance of corporate social responsibility; 2. Internal control also affects the fulfillment of corporate social responsibility, but no significant relationship between government and enterprises. The better the internal control, the higher the index of corporate social responsibility, the better the fulfillment of corporate social responsibility.