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The Study Of Social Responsibility Accounting Information Disclosure Of Listed Companies

Posted on:2014-10-12Degree:MasterType:Thesis
Country:ChinaCandidate:L Z RongFull Text:PDF
GTID:2269330425492300Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the progress of science and technology, our country’s economy had a rapid development. However, some social problems also emerged, which make the people to the traditional corporate social responsibility point of suspicion, and think again. The accounting information disclosure mode of the traditional "only to shareholders" is unable to reflect the implementation of corporate social responsibility. This requires enterprises to meet the needs of the shareholders and other stakeholders, also take into account achieve economic benefits and enterprise social benefits. In addition, the research about the social responsibility accounting in China started relatively late, until2006the implementation of the "company law" to require companies to social responsibility in legal form for the first time. So far, our country has not yet set up a perfect system of social responsibility accounting laws and regulations, no unified social responsibility accounting information disclosure standards. No mandatory requirements of social responsibility accounting information disclosure system, the enterprise will not take the initiative to disclose to fulfill social responsibility. Visible, the research on the theory and practice, significantly lags behind that of the western developed countries. Therefore, this article carried out the study of corporate social responsibility accounting information disclosure has a certain practical significance and theoretical significance.In recent years, with the improvement of awareness of corporate social responsibility, government and the public are paying more attention to corporate social responsibility. Enterprise also gradually realized that to achieve the sustainable development of the enterprise, it must take into account the economic benefits of enterprises and social benefits. Under the condition of market economy, what is the social responsibility accounting information disclosure of listed companies in China status? And what problems? How to improve these problems? What its impact factor? With the above problems, this paper first introduces the related theory of social responsibility accounting information disclosure, and analyzes it in economics from the perspective of welfare classics and asymmetric information. Second, using the method of statistical sampling analysis, I randomly selected158a-share listed companies and collected these company’s social responsibility reports as the research object, at last analyzed our country enterprise society responsibility accounting information disclosure condition. This part launched a series of analysis to our country enterprise society responsibility accounting information disclosure condition and get the problems in it. Then, the article established empirical model to analyze the influence of the social responsibility accounting information disclosure. The empirical results show that social contribution rate is positively related to the business income growth and return on equity, while negatively related to the asset-liability ratio, not related to nature of the industry and whether the state-owned listed company. It also shows that the company’s economic benefit and social benefit has certain relevance.Finally, based on our country enterprise society responsibility accounting information disclosure analysis, combined with China’s national conditions, this paper puts forward some suggestions:1) improve the corporate social responsibility accounting information disclosure regulations;2) formulate unified social responsibility accounting information disclosure guidelines;3) strengthen the supervision of social responsibility accounting information disclosure;4) improve the social responsibility accounting theory;5) improve the accounting personnel quality;6) strengthen the consciousness of corporate social responsibility.
Keywords/Search Tags:corporate social responsibility, society responsibility accountinginformation disclosure analysis, social contribution rate
PDF Full Text Request
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