国有企业高管权力、内部控制与社会责任  

Executive Power,Internal Control and Social Responsibility in State-owned Enterprises

作　　者：伊力奇 李涛[1] 张婷[1] 李昂 YI Li-qi;LI Tao;ZHANG Ting;LI Ang(School of Economics and Management,North China Electric Power University,Beijing 102206)

机构地区：[1]华北电力大学经济与管理学院,北京102206

出　　处：《软科学》2020年第8期25-29,共5页Soft Science

摘　　要：以2014-2017年沪深交易所上市的国有企业为样本,研究了高管权力对企业社会责任的影响,并在此基础上以国有企业的内部控制质量为标准进行分组检验,考察内部控制对高管权力影响的调节作用。结果表明:国企高管权力对企业社会责任的履行具有反向作用,而内部控制对高管权力起到了有效的抑制效应。Taking the state-owned enterprises listed on the Shanghai-Shenzhen Stock Exchange from 2014 to 2017 as a sample,this paper studies the impact of executive power on corporate social responsibility.Based on the quality of internal control of state-owned enterprises as a standard to examine the impact of internal control on executive power,it carries out group inspection.Result shows that the executive power of state-owned enterprises has a reverse effect on the performance of corporate social responsibility,while the internal control has an effective restraining effect on the executive power,which provides empirical evidence for strengthening corporate internal governance to improve social responsibility in the reform of state-owned enterprises in China.

关 键 词：社会责任 高管权力 内部控制 国有企业 

分 类 号：F272[经济管理—企业管理] F276.1[经济管理—国民经济]