企业社会责任、内部控制与银行债务契约关系的实证检验  

An Empirical Estimation of Relationship between Corporate Social Responsibility,Internal Control and Bank Debt Contract

作　　者：彭洁流[1] 黄荷暑[2] 

机构地区：[1]安徽广播电视大学经济与管理学院,合肥230022 [2]安徽大学商学院,合肥230601

出　　处：《统计与决策》2017年第11期177-181,共5页Statistics & Decision

基　　金：安徽省哲学社会科学规划项目(AHSKQ2016D15);安徽省高校优秀青年人才支持计划重点项目(gxyq ZD2016450);安徽省质量工程项目(2014tszy093)

摘　　要：文章以我国2009—2013年披露企业社会责任报告和内部控制报告的A股上市公司作为研究样本,实证检验企业社会责任、内部控制与银行债务契约之间的关系。研究结果表明:企业社会责任、内部控制均对银行债务契约产生显著正面影响,且二者对银行贷款决策的影响存在替代效应。企业社会责任与企业内部控制在银行贷款决策中的替代效应仅在强制披露社会责任报告的企业和国有企业中存在。This paper uses the A-share listed companies that disclosed CSR report and internal control report from 2009 to 2013 to empirically investigate the relationship between the corporate social responsibility, internal control and bank debt con- tract. Results show that the corporate social responsibility and the internal control have a significant positive impact on the bank debt contract, and that both have a substitutive effect on the bank loan decision. The substitution effect of corporate social respon- sibility and internal control in bank loan decision only exists in the enterprises of mandatory disclosure of CSR report and state-owned enterprises.

关 键 词：企业社会责任 企业内部控制 债务契约 替代效应 互补效应 

分 类 号：F275.5[经济管理—企业管理]