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The Study On Analysis Of The Effect Of Corporate Governance On Corporate Soctal Responsibility

Posted on:2016-05-15Degree:MasterType:Thesis
Country:ChinaCandidate:L L XiFull Text:PDF
GTID:2309330464471330Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the reform and opening up, China’s market economy has make a spurt of progress of development, people’s consumption concept increasingly innovation, various conflicts of interests is becoming more and more serious. The pollution of the environment, product quality and safety and other social and economic problems are the inevitable outcome of the economic fast development, so enterprises should not only concern about their own development, but also must perform all necessary social responsibility, to contribute their strength for the sustainable development of society. China’s agricultural enterprises have their own particularity of industry, agricultural products safety and people health and life are closely linked, but a lack of agriculture of our country enterprise society responsibility phenomenon concern. 2008 San Lu milk powder incident is typical example of the industry’s lack, of social responsibility.The research on corporate governance and corporate social responsibility has been a hot problem. Under normal circumstances, Corporate governance can surety company to operate normally and the enterprise lasting competitiveness needs to maintain good social responsibility. So perfect corporate governance structure will enable enterprises to better fulfill their social responsibilities. Therefore, In this paper, as agricultural enterprises the target have important significance to the study of corporate governance and social responsibilityThis paper will combine normative research with empirical research, from the theory to rational reasoning, using empirical hypothesis testing, finally obtains the practical conclusion. In the normative research, based on theoretical research of existing as a premise, is summarized, put forward the related hypotheses of corporate governance mechanism to perform the effect on the agricultural enterprise social responsibility. The part of empirical study, useing A shares of listing corporation agricultural enterprises related data from 2009 to 2012 as a samples, from the internal control studying on ownership structure angle, the board of directors, board of supervisors and manager layer effect to the agricultural enterprise social responsibility, obtaine the conclusion:state holdings and agricultural corporate social responsibility having negative correlation; the balance of ownership and the agricultural enterprise social responsibility having positive correlation; the meeting of the board of supervisors and the agricultural social responsibility having positive correlation; size of the board and the agricultural enterprise social responsibility having positive correlation; independent directors and the agricultural enterprise social responsibility having positive correlation; executive compensation and the agricultural enterprise social responsibility having positive correlation.In the last part of the article, combining the empirical research part of this paper puts forward some suggestions for agricultural enterprise governance structure:(1) Standarding board size, improving the efficiency of board meeting. (2)Promising independent directors to the true sense of independence, improving the independent director appointment system. (3) Creating comprehensive incentive mechanism for independent directors.
Keywords/Search Tags:Corporate governance, Agricultural enterprise social responsibility, Stakeholders
PDF Full Text Request
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