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本文以2009—2011年136家民营上市公司面板数据为样本,运用因子分析法对民营企业社会责任进行评价,在此基础上,设置变量和构建模型,运用多元回归模型来对董事会治理与民营企业的社会责任关系进行实证研究,结果表明,董事会规模、独立董事比例和两职设置状态是民营上市公司社会责任的主要影响因素。基于此,提出增强董事会的独立性,完善董事会的职能;改革独立董事选聘机制和加强激励约束机制;构建企业社会责任监督激励机制等建议。
Based on the panel data of 136 private listed companies in 2009-2011, this paper uses factor analysis to evaluate the social responsibility of private enterprises. On the basis of this, we set variables and construct models and use multiple regression models to evaluate the relationship between board governance and private-owned enterprises The results show that the size of the board of directors, the proportion of independent directors and the status of two posts are the main influencing factors of social responsibility of listed companies. Based on this, it is proposed to enhance the independence of the board of directors, improve the functions of the board of directors, reform the selection and recruitment mechanism of independent directors and strengthen the incentive and restraint mechanisms, and to construct the incentive mechanism of corporate social responsibility supervision.