企業社會責任在國際上隨著經濟發展逐漸受到重視，亦成為公司之發展潮流，公司履行企業社會責任之動機，成為學術界廣為探討的議題。而在中國，企業社會責任是一個新興的概念，其對於企業社會責任的研究和實行亦處於起步階段。本研究旨在探討在中國上市公司，企業社會責任、盈餘管理及租稅管理三者間之關聯。利用2011年至2014年被CSRHub資料庫評分之中國上市公司為研究樣本，並依資產規模選出配對公司，主要實證結果顯示，企業社會責任與盈餘管理及租稅管理皆呈正向相關；進一步探究在企業社會責任公司中評分高低之影響，發現企業社會責任分數與租稅管理呈正向相關，對盈餘管理則無顯著差異。綜上所述，本研究發現企業社會責任可能無法對中國企業之盈餘管理及租稅管理產生制約作用，反而成為掩蓋其不正當行為之工具。

　　Corporate social responsibility (CSR) has got attention in the international community recently, and has become a trend in the company's development. There is a considerable literature on CSR. However, CSR is a new concept in China, and the relevant research and implementation is in initial stage. This study examines the relation among CSR, earnings management and tax management in China. The samples are CSR corporations in China during 2011-2014 from CSRHub database, and matched the pair of samples with similar size. The primary empirical findings of this study indicate that there is a significantly positive association between CSR and earnings (tax) management. Moreover, the results also show that there is a significantly positive association between CSR scores and tax management. However, the association between CSR score and earnings management is not significant. My findings indicate that CSR may not be able to restrict the earnings (tax) management of Chinese corporations, opposite, CSR become a tool to cover up their wrongdoings.

第一章　緒論　1
第二章　文獻回顧與假說發展　5
第一節　企業社會責任　5
第二節　企業社會責任與盈餘管理　7
第三節　企業社會責任與租稅管理　9
第三章　研究方法　11
第一節　資料來源與樣本選取　11
第二節　實證模型與變數衡量　13
一、應變數　15
二、主測變數　17
三、控制變數　17
第四章　實證結果分析　23
第一節　敘述性統計分析　23
第二節　相關係數分析　25
第三節　迴歸分析　28
一、企業社會責任與盈餘管理(EM)之迴歸結果　28
二、企業社會責任與租稅管理(TM)之迴歸結果　31
第四節　額外測試　35
第五章　研究結論與未來建議　37
第一節　研究結論　37
第二節　研究限制與未來建議　39
參考文獻　41
附錄　樣本配對公司一覽表　47

中文部分:
王泰豐，2001，台灣中小企業對社會責任認知之研究，國立中山大學企業管理研究所未出版碩士論文。
王肇蘭、蔡怡徵，2016，企業社會責任與財稅差異之關聯，會計審計論叢，第6卷，第1期，1-22。
余智蓉，2004，遞延所得稅費用與盈餘管理關係之研究，國立台灣大學會計研究所未出版碩士論文。
李淑雯，2005，遞延所得稅費用與盈餘管理之關聯性研究，銘傳大學會計研究所未出版碩士論文。
林怡伶，2007，中國上市公司有效稅率之實證研究，國立政治大學會計研究所未出版碩士論文。
徐瑩杰，2006，財稅差異與管理階層獎酬之探討，國立政治大學會計研究所未出版碩士論文。
陳明進，2002，營利事業有效稅率決定因素之實證研究，會計評論，第34期，57-75。
陳明進，2003，我國租稅優惠對營利事業租稅負擔之影響，管理評論，第22卷，第1期，127-151 。
英文部分:
Avi-Yonah, R. S. 2008. Corporate social responsibility and strategic tax behavior. In Schön, W. (Eds), Tax and Corporate Governance (pp. 183-198). Berlin, Heidelberg: Springer.
Bowen, H. R. 1953. Social Responsibilities of the Businessman. Iowa: Harper.
Brown, T. J., and P. A. Dacin. 1997. The company and the product: Corporate associations and consumer product responses. Journal of Marketing 61(1):68-84.
Carroll, A. B. 1991. The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons 34 (4):39-48.

Chen, S., X. Chen, Q. Cheng, and T. Shevlin. 2010. Are family firms more tax aggressive than non-family firms? Journal of Financial Economics 95 (1):41-61.
Desai, M. A., and D. Dharmapala. 2006. Corporate tax avoidance and high-powered incentives. Journal of Financial Economics 79 (1):145-179.
Dodd, E. M. 1932. For whom are corporate managers trustees? Harvard Law Review 45 (7):1145-1163.
Drucker, P. F. 1993. The Rise of the Knowledge Society. Washington: Woodrow Wilson International Center for Scholars.
Erle, B. 2008. Tax risk management and board responsibility. In Schön, W. (Eds), Tax and Corporate Governance (pp. 205-220). Berlin, Heidelberg: Springer.
Frank, M. M., L. J. Lynch, and S. O. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review 84 (2):467-496.
Friedman, M. 1970. A Friedman doctrine: The social responsibility of business is to increase its profit. The New York Times Magazine 13:32-33.
Friese, A., S. Link, and S. Mayer. 2008. Taxation and corporate governance—The state of the art. In Schön, W. (Eds), Tax and Corporate Governance (pp. 357-425). Berlin, Heidelberg: Springer.
Fukui, Y. 2000. Earnings management with the help of historical cost accounting: Not for managers but for investors (Unpublished dissertation). Aoyama Gakuin University, Tokyo.
Gallemore, J., E. Maydew, and J. Thornock. 2012. The reputational costs of tax avoidance and the under-sheltering puzzle (Unpublished dissertation). University of North Carolina and University of Washington.
Graham, J. R., and A. L. Tucker. 2006. Tax shelters and corporate debt policy. Journal of Financial Economics 81 (3):563-594.
Grougiou, V., S. Leventis, E. Dedoulis, and S. Owusu-Ansah. 2014. Corporate social responsibility and earnings management in US banks. Accounting Forum 38 (3):155-169.
Hanlon, M. 2005. The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences. The Accounting Review 80 (1):137-166.
Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50 (2):127-178.
Hemingway, C. A., and P. W. Maclagan. 2004. Managers' personal values as drivers of corporate social responsibility. Journal of Business Ethics 50 (1):33-44.
Hoi, C. K., Q. Wu, and H. Zhang. 2013. Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review 88 (6):2025-2059.
Hong, Y., and M. L. Andersen. 2011. The relationship between corporate social responsibility and earnings management: An exploratory study. Journal of Business Ethics 104 (4):461-471.
Hopfenbeck, W. 1992. The Green Manufacturing Revolution: Lessons in Environmental Excellence. London: Prentice Hall.
Huang, D.-F., N.-Y. Chen, and K.-W. Gao. 2013. The tax burden of listed companies in China. Applied Financial Economics 23 (14):1169-1183.
Jones, T. M. 1995. Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of management review 20 (2):404-437.
Khurana, I. K., and W. J. Moser. 2012. Institutional shareholders' investment horizons and tax avoidance. The Journal of the American Taxation Association 35 (1):111-134.
Khurana, I. K., and K. Raman. 2004. Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries. The Accounting Review 79 (2):473-495.
Kim, Y., M. S. Park, and B. Wier. 2012. Is earnings quality associated with corporate social responsibility? The Accounting Review 87 (3):761-796.
Kolk, A., and C. Extercatte. 2005. KPMG international survey of corporate responsibility reporting 2005. Amsterdam: KPMG Global Sustainability Services.
Kotchen, M. J., and J. J. Moon. 2011. Corporate social responsibility for irresponsibility. The B.E. Journal of Economic Analysis & Policy 12 (1):1-23
Kotler, P., H. Kartajaya, and I. Setiawan. 2010. Marketing 3.0: From products to customers to the human spirit. New Jersey: John Wiley & Sons.
Lanis, R., and G. Richardson. 2011. The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy 30 (1):50-70.
Lanis, R., and G. Richardson. 2012. Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy 31 (1):86-108.
Lanis, R., and G. Richardson. 2015. Is Corporate Social Responsibility Performance Associated with Tax Avoidance? Journal of Business Ethics 127 (2):439-457.
Manzon JR, G. B., and G. A. Plesko. 2002. The Relation Between Financial and Tax Reporting Measures of Income. Tax Law Review 55:175-214.
McGill, G. A., and E. Outslay. 2004. Lost in Translation: Detecting Tax Shelter Activity in Financial Statements. National Tax Journal 57 (3):739-756.
Mills, L. F., K. J. Newberry, and W. B. Trautman. 2002. Trends in book-tax income and balance sheet differences. Tax Note 96 (8):1109-1124.
Phillips, J., M. Pincus, and S. O. Rego. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review 78 (2):491-521.
Polonsky, M. J., and R. Speed. 2001. Linking sponsorship and cause related marketing: Complementarities and conflicts. European Journal of Marketing 35 (11/12):1361-1385.
Porter, M. E., and M. R. Kramer. 2006. Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review 84 (12):78-92.
Prior, D., J. Surroca, and J. A. Tribó. 2008. Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review 16 (3):160-177.
Richardson, G., and R. Lanis. 2007. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy 26 (6):689-704.
Scholtens, B., and F. C. Kang. 2013. Corporate social responsibility and earnings management: Evidence from Asian economies. Corporate Social Responsibility and Environmental Management 20 (2):95-112.
Shleifer, A. 2004. Does competition destroy ethical behavior? American Economic Review 94 (2):414-418
Sikka, P. 2010. Smoke and mirrors: Corporate social responsibility and tax avoidance. Accounting Forum 34 (3/4):153-168.
Sikka, P., and M. P. Hampton. 2005. The role of accountancy firms in tax avoidance: Some evidence and issues. Accounting Forum 29 (3):325-343.

Slemrod, J. 2004. The economics of corporate tax selfishness. National Tax Journal 57 (4):877-899.
Stickney, C. P., and V. E. McGee. 1982. Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors. Journal of Accounting and Public Policy 1 (2):125-152.
Thomas, A. S., and G. R. Williams. 1991. A Strategy to Provide Retirement Benefits for International Transferees in a Global Company. Benefits and Compensation International 21 (3):2-7.
Watson, L. 2011. Social influences on aggressive accounting: the impact of corporate social responsibility on tax aggressiveness (Working paper). Available at SSRN 1904004.
Weisbach, D. A. 2002a. An Economic Analysis of Anti‐Tax‐Avoidance Doctrines. American Law and Economics Review 4 (1):88-115.
Williams, D. F. 2007. Developing the concept of tax governance. London: KPMG.
Wilson, R. J. 2009. An examination of corporate tax shelter participants. The Accounting Review 84 (3):969-999.