中文摘要：

以2009-2011年披露了社会责任报告的A股上市公司为样本，分析并检验了企业社会责任信息披露对政治背景与银行信贷关系的影响。研究表明，政府控制和政治关联均与银行信贷呈显著正相关关系；企业社会责任信息披露会增强政府控制和政治关联的贷款效应；政治关联会增强企业社会责任信息披露对政府控制贷款效应的调节作用；政府控制会削弱企业社会责任信息披露对政治关联贷款效应的调节作用。

英文摘要：

Using the listed companies, which disclose social responsibility report from A-share the period of 2009-2011 as research samples, sponsibility disclosure has on the relationship sults show that both government control and with bank credit; the disclosure of corporate ernment control and responsibility disclos political ure in th the role of corporate social re connect e credit sponsib we analyze and test the effect that corporate social between political background and bank credit. The in re- re- political connection are significantly positively correlated social responsibility can enhance the credit effect of gov- ion; political connection strengthens the role of corporate social effect of government control, while government control restrains ility disclosure in the conclusions have certain reference value to implementing market-oriented reform of bank credit more effectively. credit effect of political connection. These the green-credit policy and deepening the