CAJ | 학술논문

企业社会责任的履行正受到越来越多的关注，文章选取2008—2012年核电及相关行业的上市公司为研究样本，从所有权性质和企业绩效的角度研究了大股东持股与企业社会责任之间关系的适用范围以及作用机制。通过实证分析，发现：大股东持股比例越高的企业更倾向于履行社会责任。但是这一现象在非国有企业中却并未得到验证；大股东持股是通过提高企业的业绩来加强企业社会责任的履行。
기업사회책임적리행정수도월래월다적관주，문장선취2008—2012년핵전급상관행업적상시공사위연구양본，종소유권성질화기업적효적각도연구료대고동지고여기업사회책임지간관계적괄용범위이급작용궤제。통과실증분석，발현：대고동지고비례월고적기업경경향우리행사회책임。단시저일현상재비국유기업중각병미득도험증；대고동지고시통과제고기업적업적래가강기업사회책임적리행。
Currently, corporate social responsibility draws more and more attention. Therefore, we take the 2008—2012 listed companies in nuclear power and related industries as samples. From the nature of ownership and corporate performance point of view, we study the scope and mechanism about the relationship between the largest shareholder and corporate social responsibility. Through empirical analysis, we found that:the higher the largest shareholder owns, the more possibility corporate social responsibility will be fulfilled;but in the non-state-owned enterprises, the higher the proportion of large shareholders own, corporate social responsibility ini-tiative will be even lower;The largest shareholder always enhances the implementation of corporate social responsibility by improving the performance of enterprises.