Correlation Between Corporate Social Responsibility Accounting Information Disclosure And Firm Efficiency

This thesis firstly described the related status of domestic and foreign scholars in the research of social responsibility accounting information disclosure. Then it analyzed the content of social responsibility accounting information disclosure and the method of measurement. In the course of the study, the following theoretical methods were used, the scientific method of enterprise efficiency measurement, stakeholder theory, corporate social responsibility theory, enterprise efficiency theory, etc.. And introduces the C2 R measurement method of the DEA model of enterprise efficiency. The measurement indexes of such information disclosure include: the development of social responsibility, liability management, market, social responsibility and environmental responsibility. The measurement indexes of enterprise efficiency including: fixed assets, operating costs, three charges and net profit. In this thesis, we choose 118 manufacturing enterprises as the research sample, and use the regression analysis method to analyze the measurement results of the two variables, and find that the degree of corporation social responsibility accounting information disclosure is positively related to the enterprise efficiency.In order to apply the empirical results to the home appliance enterprises, this thesis chooses Midea corporation as research case, and analyzed situation of social responsibility accounting information disclosure of it in 2009-2014. By using the analytic hierarchy process, the weight of every index which include tri-grade index was calculated, and the score of each index was calculated. The conclusion is that the disclosure degree of accounting information of Midea is relatively high in the following aspects: the management of the responsibility, the responsibility, the responsibility of the shareholders, the government responsibility, the responsibility of the staff, the safety of the production, the community responsibility, the environment management and the resource conservation. Responsibility management, customer responsibility, shareholder responsibility, employee responsibility, etc. these indexes can promote the enterprise to improve, efficiency, others can’t. In this thesis, we propose some suggestions for enterprises to further disclose corporate social responsibility accounting information, in order to facilitate enterprises to better fulfill their social responsibilities.