我國上市公司社會責任信息披露影響因素的實證研究
——以生物制藥企業(yè)為例

1.1萬字

摘要： 隨著世界范圍內(nèi)生物制藥技術(shù)的日新月異，我國的生物制藥行業(yè)獲得了巨大的發(fā)展，取得了舉世矚目的成就。隨著新醫(yī)改的持續(xù)推進，生物制藥行業(yè)越來越受到社會大眾的廣泛關(guān)注。盡管我國生物制藥行業(yè)的發(fā)展已取得顯著成績，但是整個行業(yè)在履行社會責任方面卻令人喜憂參半。喜的是生物制藥行業(yè)的社會責任信息披露水平正在穩(wěn)步提升，憂的是生物制藥行業(yè)社會責任信息披露仍然處于起步階段，信息披露整體水平偏低，與發(fā)達國家有較大的差距。
本文選取了2013年在滬深兩市上市的我國生物制藥公司為研究樣本，手工收集樣本公司2013年的年報數(shù)據(jù)和社會責任信息，利用R軟件進行多元回歸分析我國上市生物制藥公司社會責任信息披露的影響因素，研究結(jié)果表明，企業(yè)規(guī)模和審計單位是影響我國上市生物制藥公司社會責任信息披露質(zhì)量的顯著因素，并且都呈顯著正相關(guān)，但盈利能力、公司績效和公司財務(wù)杠桿對生物制藥上市公司社會責任信息披露的質(zhì)量影響不顯著，該研究結(jié)果與前人研究結(jié)果不太相同，前人大多認為審計單位與上市公司社會責任信息披露質(zhì)量無顯著關(guān)系，但筆者通過實證研究認為審計單位與我國上市生物制藥公司社會責任信息披露質(zhì)量呈顯著正相關(guān)。

關(guān)鍵詞：生物制藥上市公司 社會責任信息披露 影響因素



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 錄
引 言 1
第一章 上市生物制藥公司社會責任信息披露相關(guān)理論 2
1.1 企業(yè)社會責任的概念 2
1.2 企業(yè)社會責任維度研究 2
1.2.1 國外學者對企業(yè)社會責任維度的研究 2
1.2.2 國內(nèi)學者對企業(yè)社會責任維度的研究 3
1.3 社會責任的評價指標研究 4
1.3.1 內(nèi)容分析法 4
1.3.2 SA8000企業(yè)社會責任標準 4
1.4 企業(yè)社會責任信息披露的驅(qū)動因素研究 4
第二章 上市生物制藥公司社會責任信息披露實證檢驗 5
2.1 研究假設(shè)提出 5
2.2 樣本選擇與數(shù)據(jù)的來源 6
2.3 變量定義與模型建立 6
第三章 實證分析結(jié)果與討論 8
3.1 描述性統(tǒng)計 8
3.2 異方差性、序列相關(guān)性和多重共線性檢驗 9
3.3 回歸分析結(jié)果 9
3.4 結(jié)論 10
第四章 實證結(jié)果分析 11
結(jié) 論 12
致 謝 13
參考文獻 14