CAJ | 학술논문

本文以中国2010～2011年发布社会责任报告的上市公司为研究对象，对产权性质、管理层持股与社会责任信息披露的关系进行了探讨。研究表明：相比民营控股上市公司，国有控股上市公司社会责任信息披露水平更高；总体而言，管理层持股比例越高，社会责任信息披露水平越高；进一步，不同产权性质企业的管理层持股对社会责任信息披露的影响存在差异，民营控股上市公司的管理层持股与社会责任信息披露显著正相关，国有控股上市公司的管理层持股与社会责任信息披露的相关性不显著。
본문이중국2010～2011년발포사회책임보고적상시공사위연구대상，대산권성질、관리층지고여사회책임신식피로적관계진행료탐토。연구표명：상비민영공고상시공사，국유공고상시공사사회책임신식피로수평경고；총체이언，관리층지고비례월고，사회책임신식피로수평월고；진일보，불동산권성질기업적관리층지고대사회책임신식피로적영향존재차이，민영공고상시공사적관리층지고여사회책임신식피로현저정상관，국유공고상시공사적관리층지고여사회책임신식피로적상관성불현저。
Abstract：Based on Chinese listed companies that released social responsibility report in 2010 and 2011, the paper explores the impact of the nature of property rights and managerial ownership on social responsibility information disclosure. The empirical results show that：First, compared to private holding companies, state holding listed companies have a higher level of social responsibility information disclosure ; Second, managerial ownership positively relates to the level of social responsibility information disclosure. Further, the relationship between managerial ownership and social responsibility information disclosure differs in companies due to the nature of property rights;that is, compared to state holding listed companies, the impact of managerial ownership on social responsibility information disclosure is more significant in private holding companies.