产权性质、股权集中度与企业社会责任履行  

Nature of Property Rights,Ownership Concentration and Social Responsibility Fulfillment

作　　者：冯丽丽[1,2] 林芳[1] 许家林[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073 [2]石家庄经济学院会计学院,河北石家庄050031

出　　处：《山西财经大学学报》2011年第9期100-107,共8页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金资助项目"基于循环经济理念的社会责任会计体系创新研究"(70872110);中南财经政法大学2011年度研究生创新教育计划"上市公司社会责任持续履行激励机制研究"(2011B0904)

摘　　要：以2007～2009年深沪上市公司为样本,研究股权集中度是否对企业社会责任履行产生影响。研究发现:股权集中度越高,上市公司越倾向于履行社会责任;国有上市公司股权集中度与社会责任履行显著正相关,非国有上市公司股权集中度对社会责任履行的影响不显著。再进一步区分企业社会责任的具体项目后发现,股权集中度对政府、投资者和员工社会责任的履行有显著影响,而对供应商社会责任的履行影响不显著。Based on the listed companies during 2007 to 2009, this paper examines the effects of the nature of property right and equity concentration on the influence of corporate social responsibility fulfillment. The results of the study show that higher ratio of ownership concentration of listed companies have higher degree of Corporate social responsibility （CSR） compared with the listed com- panies in lower ratio of ownership concentration. The impact of the ownership concentration of the state-owned listed companies on the fulfillment of CSR is significant positive correlated; while relations between ownership concentration and the fulfillment of CSR is not significant effect in non-state-owned listed companies. Meanwhile, ownership concentration of listed companies has a significant posi- tive correlation to the government, investors and employees responsibility, and not significant influence with the supplies responsibility.

关 键 词：产权性质 股权集中度 企业社会责任 

分 类 号：F270.3[经济管理—企业管理]