经济经纬
經濟經緯
경제경위
Economic Survey
2009年
2期
83~86
,共null页
公司治理 企业经济绩效 企业社会责任
公司治理 企業經濟績效 企業社會責任
공사치리 기업경제적효 기업사회책임
corporate governance; corporate economic performance;corporate social responsibility
笔者以深、沪两市制造业2005年的相关数据为研究样本进行实证分析，结果表明，企业社会责任与独立董事比例正相关，与资产规模负相关，与是否两权分离、净资产收益率无明显相关性；国有控股公司履行社会责任情况较差；每股收益与政府所得贡献率正相关，而与供应商所得贡献率负相关。
筆者以深、滬兩市製造業2005年的相關數據為研究樣本進行實證分析，結果錶明，企業社會責任與獨立董事比例正相關，與資產規模負相關，與是否兩權分離、淨資產收益率無明顯相關性；國有控股公司履行社會責任情況較差；每股收益與政府所得貢獻率正相關，而與供應商所得貢獻率負相關。
필자이심、호량시제조업2005년적상관수거위연구양본진행실증분석，결과표명，기업사회책임여독립동사비례정상관，여자산규모부상관，여시부량권분리、정자산수익솔무명현상관성；국유공고공사리행사회책임정황교차；매고수익여정부소득공헌솔정상관，이여공응상소득공헌솔부상관。
The authors make an empirical analysis of the relevant data of the manufacturing industry in Shenzhen and Shanghai in 2005. The result shows that CSR is positively related to the percentage of independent directors of the board, negatively related to the size of assets of companies. It is not obviously related to separation of ownership and control and ROE. State - controlled companies fulfill their social responsibilities badly. EPS is positively related to the contribution rate of government income and negatively related to the contribution rate of suppliers＇ income.
