A Study On The Influencing Factors Of CSR Accounting Information Disclosure In Chinese Listed Companies

At present, our country is trying hard to build a harmonious society, and many newspapers, radios, webs and other medias pay more attention to social responsibility and more emphasis on disclosure about of Corporate Social Responsibility (CSR) information, some multinational corporations have begun to report special social responsibility. In China's central enterprises, the State Grid Corporation disclose the first social responsibility report in March 2006. In April 11, 2007, The Petro-Chinal published the first report on social responsibility, but now, the government does not force companies disclose accounting information of social responsibility, so research on this theory has not caused the attention they deserve. Practice, some enterprises begin to disclose CSR information. In particular, the larger company in scale and profitability, in order to avoid the political costs, disclose more information on social responsibility.However, in our country, the level of the disclosure on CSR information is very low on a voluntary basis, and stay at an original spontaneous stage, the format is also very non-standard and incomplete. Specific performance in the following areas: First, the non-accounting-based type is in the dominant position, accounting-based foundation is in the secondary position; Second, in accounting, there is no corresponding duty of the society accounts, the company always put social enterprises project into a traditional duty of the accounting subjects; Third, we have not enough awareness to set up independent reports of CSR information.The results of existing research on disclosure of CSR information focuses on foreign. Abroad, research in the field down to two clues: the first is the research of relevant theoretical; the second is the research of external and internal drivers.In our country, the study of Social Responsibility Accounting and disclosure of information started relatively late, until the 80's at the end of the 20th century, our country before the Studying of related issues. With China's accession to the WTO, enterprises to participate in international competition will inevitably be affected. At this point, the duty of the social responsibility accounting only really taken seriously, In this paper, along the main line, the drives of CSR information disclosure will be to continue to study. Different from previous studies, this article is a selection of industry: food industry, coal mining industry, and the petrochemical industry, a total of 60 listed companies, at the same time, we study their level of CSR disclosure of information and influencing factors.On the basis of the evaluation and analysis on the current level of China CSR disclosure of information, China CSR information disclosure of listed companies is still relatively low level, and The content is non-uniform; CSR disclosure of information have relation with the industry, For example, petrochemical industry have more information of environmental protection and environmental governance; The level of CSR disclosure of information have relation with the company scale, the proportion of tradable shares and the proportion of state-owned shares, This is consistent with previous studies. Finally, this paper proposes three countermeasures about how to Improve the level of CSR disclosure of information: system design, corporate governance and the quality of investors.