物流上市企业内部控制与社会责任——基于大股东持股的调节效应  

Internal Control and Social Responsibility of Logistics Listed Enterprises——Regulatory Effect Based on the Shareholding of Major Shareholders

作　　者：张娴婷 王楚明 ZHANG Xianting;WANG Chuming(School of Management,Shanghai University of Engineering Science,Shanghai 201620,China)

机构地区：[1]上海工程技术大学管理学院,上海201620

出　　处：《物流科技》2023年第3期61-63,共3页Logistics Sci-Tech

摘　　要：以2016—2020年我国物流上市企业为研究对象,基于大股东持股的调节作用,探讨企业内部控制对社会责任履行程度的影响。结果表明:内部控制越有效的物流企业,其社会责任的履行程度越高;大股东持股会显著促进企业履行社会责任,且大股东持股在内部控制对社会责任影响关系中具有调节效应,且该调节效应为替代效应,即大股东持股会削弱内部控制对社会责任的正向影响。因此,企业不仅可以通过建立自身的社会责任内部控制,还可以通过适度调整股东持股比例,以提高企业社会责任履行。Taking China’s logistics listed enterprises from 2016 to 2020 as the research object, based on the regulatory role of major shareholders’ shareholding, this paper discusses the impact of corporate internal control on the performance of social responsibility. The results show that the more effective the internal control is, the higher the degree of social responsibility is;large shareholders’ shareholding will significantly promote the performance of corporate social responsibility, and large shareholders’ shareholding has a regulatory effect in the relationship between internal control and social responsibility, and the regulatory effect is a substitution effect, that is, large shareholders’ shareholding will weaken the positive impact of internal control on social responsibility. Therefore, enterprises can not only establish their own internal control of social responsibility, but also appropriately adjust the shareholding ratio of shareholders to improve the performance of corporate social responsibility.

关 键 词：内部控制 社会责任 大股东持股 

分 类 号：F272[经济管理—企业管理]