Research On The Influencing Factors Of Accounting Information Disclosure Of Listed Companies’ Social Responsibility

With the continuous development of economic and society, the enterprises bear the social responsibility has become the consensus for the enterprise groups, which achieving their own development and earning money, in China. As the backbone of the national economy run, listed companies should bring attention to their own economic benefits, while protect the interests of shareholders, commit the social responsibility positively, and play an exemplary role in promoting sustainable social development. In the research field of corporate social responsibility, the most important is the study of social responsibility information disclosure. However, considering the current situation of China’s listed companies, there are many factors which produce different levels of social responsibility information disclosure. Therefore, this article focuses on the impact of various factors on the social responsibility information disclosure in order to improve the social responsibility of listed companies accounting information disclosure conditions and promote the companies’ long-term development.First, this paper introduces accounting information disclosure of social responsibility at home and abroad in the relevant literature of the sort, sums up the concepts of corporate social responsibility and social responsibility accounting, and explains social responsibility disclosure of accounting information theory briefly. Secondly, starting from the actual situation of China’s listed companies, selects the Shanghai A-share listed companies, randomly, to analyze the status quo of China’s listed companies in social responsibility disclosure of accounting information, analyses the social responsibility of listed companies in China accounting information disclosure, and recognizes the information is not comprehensive enough, the awareness of voluntary disclosure is weak, lacks of awareness of an independent report, the lack age of legal norms and supervision and evaluation mechanism. Then, in order to improve the level of the social responsibility of listed companies accounting information disclosure, this article analyses of the factors that affect the disclosure comprehensively, establishes empirical assumptions and a regression model based on the100listed companies from2008to2010a total of300samples of data factors that affect the social responsibility disclosure of accounting information. The results of empirical analysis show that:the size and performance of the company and social responsibility information disclosure level was significantly positively related to, constraints of the heavily polluting industries, as well as laws and regulations both will encourage listed companies to actively disclose social responsibility information, the equity nature of the information needs of stakeholders have not been a significant impact on the social responsibility information disclosure. Finally, according to the empirical results and the actual situation in China, this article points some recommendations to improve the social responsibility of listed companies in China accounting information disclosure.