企业家人口背景特征与社会责任信息披露——来自中国上市公司社会责任报告的经验证据  

Entrepreneurs' Demographic Characteristics and the Social Responsibility Information Disclosure

作　　者：张正勇[1] 吉利[2] 

机构地区：[1]南京财经大学会计学院,江苏南京210046 [2]西南财经大学会计学院,四川成都611130

出　　处：《中国人口·资源与环境》2013年第4期131-138,共8页China Population,Resources and Environment

基　　金：国家社会科学基金项目"企业社会责任报告质量标准及其评估机制研究"(编号:09CSH030);教育部人文社科青年基金项目"企业社会责任报告决策价值及其作用机理研究"(编号:12YJCZH297);江苏高校优势学科建设工程资助项目(PAPD)

摘　　要：以往对中国上市公司社会责任信息披露的研究大多以年报为样本,且将研究的关注点集中于公司特征和公司治理方面,有关企业家个体差异性特征对企业社会责任信息披露影响的研究十分缺乏。本文通过对专家和报告使用者问卷调查,确立了科学的社会责任报告信息披露评估标准,在此基础上,首次以A股上市公司2008-2010年1207份社会责任报告为样本,实证检验了企业家人口背景特征对社会责任信息披露的影响。研究结果表明:企业家学历、年龄、社会声誉与企业社会责任信息披露水平之间存在显著的正向关系。进一步区分企业产权性质后的研究发现,在国有控股企业和非国有控股企业中,企业家人口背景特征对企业社会责任信息披露的影响具有一定差异性。本文研究的启示意义在于:在研究企业社会责任信息披露行为时,必须考虑到企业家的相关特征。同时,本文对于我们更好地理解企业社会责任信息披露行为,为加强国有企业的企业家等管理人员的选拔具有一定的启示意义。The prior researches just concentrate on the relationship between social responsibility information disclosure and the corporate characteristics and corporate governance, are limited to the sample of annual reports. This paper examines whether the characteristics of entrepreneurs＇ demographic characteristics are correlated to the social responsibility information disclosure. On the basis of the survey and questionnaire of the specialists and reports users, this paper establishes some scientific standards to evaluate the level of the social responsibilities information disclosure. Meanwhile, this paper conducts an empirical analysis which comprises a sample of 1207 social responsibility reports taken from 2008 to 2010 in China＇ s listed companies. The empirical evidence indicates that the correlation between entrepreneurs＇ educational, age, social reputation and the social responsibility information level is significantly positive. Moreover, this paper finds that there are differences between the non-state owned companies and the state-owned companies by analyzing property rights of characteristics of the listed companies. The significance of this paper is that it provides a new perspective that the entrepreneurs＇ demographic characteristics must be taken into account, when the corporate social responsibility information disclosure is studied. Meanwhile, this paper helps us better understand the motives of the corporate social responsibility information disclosure, and is of great significance in the selection of entrepreneurs in state-owned companies.

关 键 词：企业家 人口背景特征 社会责任信息披露 社会责任报告 企业性质 

分 类 号：F234[经济管理—会计学]