An Empirical Research On Corporate Governance And The Disclosure Of Social Responsibility Accounting Information

From a worldwide perspective, social responsibility accounting is still in a stage of development and has not yet formed a complete theoretical and practical guide. In China, the research on social responsibility accouting is later than other western country.With the building of a harmonious society, corporate social responsibility is growing in popularity.More and more companies pay their attention to social responsibilities and fulfill the responsibilities. But, they are many incidents that demonstrate so many enterprises do not undertake their social responsibility such as coal mine ,the toxic milk powder incident in Fuyang and Harbin water supply shutdown events, until recently Sanlu milk powder incident. what causes it? Will corporate governance structure affect the corporate social responsibility accounting information? This paper try to test the relationship between the empirical corporate governance and disclosure corporate social responsibility in accounting information.Firstly, this paper discusses the corporate social responsibility theory,stakeholder theory, social responsibility accounting theory ,principal-agent theory and compliance theory.Secondly, we use three year(2006-2008)'s date from A-share listed manufacturing companies as research samples , through digging the information that can express the company's social responsibility to build an index system of social responsibility accounting information, and structure multiple regression model in accordance with domestic and foreign scholars ideological , inspect the relationship of corporate governance and social responsibility in accounting information. The major results of empirical study shows that state-owned has a significant positive of social responsibility accounting information ,while the Board of Trustees do not play a significant role in promoting the role of the contrary and the board of supervisors has played a negative role. Finally, the paper analyzes the empirical findings, and put forward relevant proposals on how to promote social responsibility accounting information disclosure and improve the corporate governance structure, establish a social responsibility-oriented structure .