我国上市公司社会责任信息披露影响因素的实证研究.doc

我国上市公司社会责任信息披露影响因素的实证研究
——以生物制药企业为例

1.1万字

摘要： 随着世界范围内生物制药技术的日新月异，我国的生物制药行业获得了巨大的发展，取得了举世瞩目的成就。随着新医改的持续推进，生物制药行业越来越受到社会大众的广泛关注。尽管我国生物制药行业的发展已取得显著成绩，但是整个行业在履行社会责任方面却令人喜忧参半。喜的是生物制药行业的社会责任信息披露水平正在稳步提升，忧的是生物制药行业社会责任信息披露仍然处于起步阶段，信息披露整体水平偏低，与发达国家有较大的差距。
本文选取了2013年在沪深两市上市的我国生物制药公司为研究样本，手工收集样本公司2013年的年报数据和社会责任信息，利用R软件进行多元回归分析我国上市生物制药公司社会责任信息披露的影响因素，研究结果表明，企业规模和审计单位是影响我国上市生物制药公司社会责任信息披露质量的显著因素，并且都呈显著正相关，但盈利能力、公司绩效和公司财务杠杆对生物制药上市公司社会责任信息披露的质量影响不显著，该研究结果与前人研究结果不太相同，前人大多认为审计单位与上市公司社会责任信息披露质量无显著关系，但笔者通过实证研究认为审计单位与我国上市生物制药公司社会责任信息披露质量呈显著正相关。

关键词：生物制药上市公司 社会责任信息披露 影响因素



Empirical Research of Determinants of Social Responsibility Information Disclosure of Public Companies in China
- Take the Bio-Pharmaceutical Company as An Example
Abstract: With the worldwide fast development of bio-pharmaceutical technology, the bio-pharmaceutical industry of China has made great progress and achieved remarkable success. With the continued advance of the new medical reform , the bio-pharmaceutical industry has got more and more attention of the community. Bio-pharmaceutical industry of China has made great achievements , but it is also concerned by the public in terms of its social responsibility information disclosure.Although the social responsibility information disclosure level of the bio-pharmaceutical industry is steadily increasing , the bio-pharmaceutical industry social responsibility information disclosure is still in its infancy, which is in a low level , reflecting the big gap with the developed countries .
This thesis selected the sample from the bio-pharmaceutical companies listed on the Shanghai and Shenzhen Stock Exchange in 2013. The social responsibility information was collected manually from their annual reports of 2013 and then analyzed through multiple regressions of R software. The result has showed that firm scale and audit firm have a significant impact on the public companies’ social repressibility which is also positive, but profitability, corporate performance and leverage has no significant impact. This is consistent with conclusion in previous research, but there is new point in my research, which is that audit firm can play a positive impact on companies’ social responsibility. Based on the empirical research, this thesis gives out the current status, existing problems and responding solutions.

Key words：public bio-pharmaceutical company social responsibility information disclosure determinants


目 录
引 言 1
第一章 上市生物制药公司社会责任信息披露相关理论 2
1.1 企业社会责任的概念 2
1.2 企业社会责任维度研究 2
1.2.1 国外学者对企业社会责任维度的研究 2
1.2.2 国内学者对企业社会责任维度的研究 3
1.3 社会责任的评价指标研究 4
1.3.1 内容分析法 4
1.3.2 SA8000企业社会责任标准 4
1.4 企业社会责任信息披露的驱动因素研究 4
第二章 上市生物制药公司社会责任信息披露实证检验 5
2.1 研究假设提出 5
2.2 样本选择与数据的来源 6
2.3 变量定义与模型建立 6
第三章 实证分析结果与讨论 8
3.1 描述性统计 8
3.2 异方差性、序列相关性和多重共线性检验 9
3.3 回归分析结果 9
3.4 结论 10
第四章 实证结果分析 11
结 论 12
致 谢 13
参考文献 14