企业税收保值信息披露与社会责任履行的实证分析

公司治理结构是决定企业行为最重要的影响因素,公司治理结构是实现社会责任分担的微观基础。本文选取代表企业社会责任和公司治理两个范畴的若干指标作为代理变量,通过这些代理变量之间的相关性对我国企业社会责任履行进行实证分析。研究发现:我国上市公司国家股、法人股比重与其税收、保值等社会责任履行有显著的正相关关系,与公司违规行为有显著的负相关关系,高管持股比重增加有利于公司履行法定社会责任,抑制违规等不良企业行为;公司董事会规模结构状况与其税收、保值和信息披露等社会责任履行有显著的关系,董事会中独立董事的人数及比重增加有利于公司社会责任的履行和抑制公司违反社会责任的行为。

Empirical Analysis of Disclosure of Enterprise Tax Value-insure Information the Performance of the Social Responsibility of the Companies

Governance contractures are the very important facts to determine the actions of the companies and are the micro-basis to realize the social responsibility shareing. We explore whether the performance of the Social responsibility of the Companies in China vary with the governance systems by examining the cross-sectional relation between proxies for the Social responsibility and subsequent corporate governance systems of 460 firms in the SHENZHEN and SHANGHAI stock exchange. Our results largely support our predictions. The percentage of stocks owned by state and corporate is a positive function of the performance of the social responsibility, and that is an inverse function of the illegal behaviors. The more shares hold by high officers, the more good deeds and the less illegal behaviors done by companies. The increases of outside directors and expert directors will improve the performance of social responsibility, and the numbers of the Communist Party of China (CPC)in companies is a positive function of the performance of the social responsibility.