当代财经 ›› 2019, Vol. 0 ›› Issue (03): 2-.

• • 上一篇    

党组织治理、市场化进程与社会责任信息披露

张蕊,蒋煦涵   

  1. (江西财经大学 会计研究发展中心/会计学院,江西 南昌 330013)
  • 收稿日期:2018-11-22 发布日期:2021-01-21
  • 作者简介:张 蕊,江西财经大学教授,博士生导师,主要从事企业业绩评价、审计理论与方法研究;蒋煦涵,江西财经大学博士研究生,主要从事公司治理、审计理论与方法研究,通讯作者联系方式1311767914 @qq.com。

Party Organization Governance, Marketization Process and Social Responsibility Information Disclosure

ZHANG Rui, JIANG Xu-han   

  1. (Jiangxi University of Finance and Economics, Nanchang 330013, China)
  • Received:2018-11-22 Published:2021-01-21

摘要: 以2012—2016年间中国A股上市公司为研究对象,实证检验了党组织治理、市场化进程与社会责任信息披露水平之间的关系。研究表明:党组织治理提高了社会责任信息披露水平;市场化进程在党组织治理与社会责任信息披露水平之间有正向调节作用。进一步研究表明:党组织治理能促进企业对拟实行分红政策、客户满意度、环保投入以及纳税总额信息的披露,但对慈善捐赠和碳减排量信息的披露影响不显著。

关键词: 党组织治理,市场化进程,社会责任信息披露水平

Abstract: Taking China’s A-share listed companies during 2012-2016 as the research samples, this paper conducts an empirical test of the relationship between Party organization governance, marketization process and the level of social responsibility information disclosure. The results indicate that the Party organization governance has improved the level of corporate social responsibility information disclosure; the marketization process can play a positive moderator role between Party organization governance and the level of social responsibility information disclosure. Further study shows that the Party organization governance can promote the enterprises to disclose such information as the proposed dividend policy, the customer satisfaction, the environmental investment, and the total?amount of tax payment, however, its impact on such information disclosure as charitable donation and carbon emission reduction is not significant.

Key words: Party organization governance; marketization process; social responsibility information disclosure