公司治理制度对非财务信息披露影响的理论和实证分析  

Theoretical and Empirical Analysis of the Impact of Corporate Governance System on Non-financial Information Disclosure

作　　者：石艳春 陈佳 Shi Yanchun;Chen Jia(Provincial Direct Branch of Anhui Open University,Hefei,Anhui 230022,China)

机构地区：[1]安徽开放大学省直分校,安徽合肥230022

出　　处：《黑龙江工业学院学报（综合版）》2021年第9期97-101,共5页Journal of Heilongjiang University of Technology(Comprehensive Edition)

基　　金：安徽省2020年度教育教学研究规划课题(项目编号:azjxh17170)。

摘　　要：基于公司治理制度对非财务信息披露影响进行了剖析,研究表明,对于上市公司来说,内部治理因素和外部治理因素在一定程度上都可以左右企业非财务信息披露水平。内部治理因素分析表明,非财务信息披露水平与内部治理因素中的独立董事持股所占比例成正比,与实际控制人国有属性成反比,与股权集中度之间呈U型关系。回归分析表明,董事会持股比例较低和较大差异性导致董事会持股比例检验结果不明显。This paper studies the impact of non-financial information disclosure on corporate governance system,and finds that internal governance factors and external governance factors can affect the level of non-financial information disclosure to a certain extent for China’s listed companies.The analysis of internal governance factors shows that the level of non-financial information disclosure is directly proportional to the ration of independent directors in the internal governance factors,inversely proportional to the state-owned property of the actual controller,and U-shaped relationship with ownership concentration.Regression analysis shows that the low shareholding ratio of the board and the huge difference,which result in the unconspicuous test result of the shareholding ratio of the board.

关 键 词：公司治理制度 非财务信息 披露 

分 类 号：F275[经济管理—企业管理] F272.91[经济管理—国民经济]