The Correlation Study On The Relationship Between The Identity Of Listed Companies And Social Responsibility Disclosure

In the 21st century, the development of market economy growing rapidly in China, corporate social responsibility disclosure requirements have been put on the agenda. More and more people begin to pay attention the case of corporate social responsibility,especially for listed companies disclosure of social responsibility is increasing. But look at the whole, our present study of social responsibility information level is quite different and foreign, but not with the actual needs of our society and economy adapt to the development. View of this, a 2009 issue of A shares in Shenzhen and independent disclosure of listed companies in social responsibility report for the study, to analyze the characteristics of listed companies and social responsibility information disclosure relationship.Firstly, foreign and domestic aspects of accounting information on social responsibility disclosure and corporate characteristics of the content and influence factors are discussed, and then introduces the theory of social responsibility information disclosure basis.In the empirical analysis, selected independently released in 2009 in Shenzhen, "Corporate Social Responsibility Report," the 115 companies as sample, analyze the annual reports of listed companies in 2009, received information of listed corporate social responsibility disclosure and characteristics. Then a hypothesis, the establishment of the dependent variable and the interpretation of scalar, the establishment of multiple linear regression model, through the description of the correlation between each variable and regression analysis, found that company size, industry belongs to the existence of social responsibility information disclosure of significant .Finally, according to Chinese social responsibility information disclosure problems and results of the study on Chinese social responsibility information disclosure policy recommendations put forward: the establishment of Chinese national conditions for social responsibility information disclosure system; enhance corporate social responsibility; establishment and improvement of corporate social responsibility of the legal system of information disclosure; strengthening corporate social responsibility, third-party audit. At the end of this paper pointed out the deficiencies, and future research directions.