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The Research Of The Influencing Factors About Our Country's Electric Power Enterprise Society Responsibility Information

Posted on:2013-01-22Degree:MasterType:Thesis
Country:ChinaCandidate:Y L ChenFull Text:PDF
GTID:2219330371460376Subject:Accounting
Abstract/Summary:PDF Full Text Request
In advocate of the construction of a harmonious society today, corporate social responsibility by the attention, and social responsibility of the enterprise performance and research in the society has held decisive position. And information disclosure is we understand the social responsibility of the enterprise performance way,information disclosure system and method of degree sound directly affect a industry and even the society as a whole enterprise society responsibility to fulfill.In China, the electric power enterprise as a mature stable in the enterprise, a strong economic strength and technical support for the industry, and the people's livelihood is related to the pillar industry, it has a basic, monopoly and quasi-public goods and public welfare, etc. The electric power enterprise society responsibility is our country enterprise society responsibility important component, in order to promote the development of the social responsibility of the enterprise must be accurate measure electric power enterprise society responsibility in our country development present situation, analyze and study the social responsibility of the enterprise release information, and promote the healthy development of the enterprise, the construction of harmonious society to have the important meaning.First of all, based on the "stakeholder" theory and its related theory he as the theoretical basis, and in some of the mainstream of foreign domestic social responsibility evaluation system based on the analysis and comparison, in combination with the characteristics of the electric power industry, to construct the new electric power industry social responsibility evaluation system.Then, this paper selects out of 53 home A shares traded on to power as main business enterprise as samples, the basis of the new social responsibility evaluation system, through to the enterprise's annual report, social responsibility report and the company's official website of analyzing the information disclosure, using index method to the disclosure of the enterprise in scoring, draw their information disclosure index, and then analyzes the current our country electric listed the social responsibility of the enterprise information disclosure present situation and the existing problems.Finally, this article in view of the present situation of the analysis result, puts forward five influence electric power enterprise society responsibility information disclosure level factors hypothesis, and use of SPSS software to analyze the current situation that the information disclosure of index and five influence factors of the multiple linear regression analysis. After verification of the the hypothesis, and summarized the current social responsibility information disclosure in the cause of the problem, and in the light of these reasons put forward the Suggestions and countermeasures.
Keywords/Search Tags:Corporate Social Responsibility, Power sector, Information disclosure, Influencing factor, Evaluation system
PDF Full Text Request
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