公司治理结构与公司社会责任履行

采用2013年度沪深两市主板上市公司年报的横截面数据作为研究样本，以润灵环球责任评级（RKS）方法为工具，结合线性回归的实证分析方法，分析和探讨公司治理要素对社会责任履行的影响。结果表明：股东大会次数、董事长与总经理二职合一、独董比例、独董勤勉程度与公司社会责任履行呈负相关关系，经理层激励、国家股比例与公司社会责任履行程度呈正相关关系。

Analysis about the Relationship between Company Governance Structure and Corporate Social Responsibility Fulfillment

By adapting cross section data of annual report in public companies in Shanghai and Shenzhen in 2013, with Rankins CSR Ratings(RKS) as methods, combining linear regression, the influence of corporate governance factors on performance of social responsibility are analyzed. The result shows that numbers of shareholders meetings, chairman acting as general manager, proportion of independent directors, the diligent degree of independent director have negative influences on performance of social responsibility; however, management incentive, ratio of the state shares have positive influences in performance of social responsibility.