所有权性质、高管背景特征与企业社会责任披露——基于中国上市公司的数据  

A Study of the Influence of Management Background Characteristics on Corporate Social Responsibility——Empirical Evidence from Chinese A-share Listed Companies

作　　者：王士红[1] 

机构地区：[1]南京审计大学国际审计学院,211815

出　　处：《会计研究》2016年第11期53-60,共8页Accounting Research

基　　金：国家社科基金一般项目(14BGL074)的阶段性成果

摘　　要：本文以中国沪深A股上市公司2009-2014年强制披露企业社会责任的企业为研究对象,依据高层梯队理论实证分析了高管团队的不同特征对企业社会责任披露的影响。研究结果表明:高管团队女性比例对企业社会责任披露有显著的正向影响,而高管团队平均任职年限对企业社会责任披露有显著负向影响,高管团队的年龄、教育水平对企业社会责任影响不显著。在国有企业中,高管团队的女性比例、教育水平与企业社会责任披露的关系更显著,高管团队任职年限与企业社会责任披露有显著的正向关系,高管团队平均年龄与企业社会责任披露有显著的负向关系。This paper empirically analyzes the different characteristics of management effect on the corporate social responsibility from Chinese A-share Listed Companies from 2009-2014 on the basis of Upper Echelons Theory. The results show that the female proportion and tenure of management have significant impact on corporate social responsibility,while the age and education level of management have no significant effect on corporate social responsibility. Further research finds that in state-owned enterprises,female proportion,tenure,and education level of management have positive impact on corporate social responsibility,age of the management has negative impact on corporate social responsibility.

关 键 词：高管背景特征 高层梯队理论 企业社会责任 国有企业 

分 类 号：F272.91[经济管理—企业管理] F270[经济管理—国民经济] F271F832.51