Research On Correlation Of Corporate Governance And Corporate Social Responsibility Effects

With the rapid development of social economy enterprises as an importantorganization of society, in order to pursue long-term stable and sustainabledevelopment, in addition to achieve corporate earnings targets beyond natural toassume a certain degree of social responsibility, but in recent years due to thefrequency of each enterprise kinds of accidents, environmental pollution, food safetyand other issues, making study of corporate social responsibility has become a hotissue.Our government in terms of corporate social responsibility research has mademany efforts since2006have released a series of regulatory requirements or standardsguidelines aimed at the gradual improvement of the implementation of corporatesocial responsibility. Corporate Social Responsibility CSR reporting quality byrequiring disclosure of accounting information to reflect, from the pattern of reportingand disclosure of the contents of view is not ideal,indicating the development ofcorporate social responsibility is still at a low level, there are many urgent problemsneed to explore. This phenomenon is due to the imperfect mechanism of corporategovernance causes, mainly in the ownership structure is unreasonable, the Board ofSupervisors is not effectively play the functions of other issues, which directly affectthe effectiveness of corporate social responsibility to fulfill.Thus, in order to analyze the specific impact of the corporate governancestructure of the fulfillment of corporate social responsibility, and to explore thecorrelation between the quality of corporate social responsibility and corporategovernance, firstly through inspection and reference relevant information, from theoverall level of understanding of the relationship between the two, Some studiesfound that the data is still in the research stage normative, and on this basis, we propose a hypothesis of corporate social responsibility and corporate governance, inorder to make research more practical to select the2012listed companies in CSI300Index corporate governance and corporate social responsibility indicators indexcomposite score of3900data as empirical research samples, using statistical softwareto corporate social responsibility and corporate governance issues related to analysisand regression analysis according to different levels of data, analysis results showcorporate governance in equity management, board governance, the SupervisoryBoard governance, debt management and executive incentive factors in five areas ofcorporate social responsibility correlation of the results showed that corporategovernance is an important factor in the effective implementation of corporate socialresponsibility, and therefore, by in this study, the optimization of the governancestructure of the company, improve the quality of corporate social responsibility andthe analysis of the correlation between the two has a certain theoretical and practicalsignificance.