Political Connection、Government Intervention And The Quality Of Social Responsibility Information Disclosure

in the early 1970s, the Western developed countries pay attention to social responsibility, Britain, France, Germany and other countries began to require companies to take the initiative to disclose information related to social responsibility. In the 1990s, the case of "anti-sweatshop movement" in US promoted corporate social responsibility information disclosure, more than half of large-scale enterprises set up specialized ethics institutions in developed countries like Europe and America,playing a supervisory role for corporate social responsibility,the economic has developed rapidly in our country, which will inevitably bring about series of problems,bringing the drawbacks of social development, such as environmental pollution,it bounds to affect people’s living environment, which will inevitably lead to health hazards; especially,food problems has been raised up in recent years, security issues have also been raised, series of events makes this problem more and more serious; there are other problems, employees rights is difficult to protect, corruption and so on.For these cases, the government must make a reflection, to see where the problem is? How to change this situation? What is the most effective way? They should bear any kind of social responsibility? Which role can Companies play for the development of our country in the future.Based on existing research, we study how the political association disclosure affects the quality of information on corporate social responsibility. We use 2009--2013 Shanghai and Shenzhen A-share voluntary disclosure of listed companies in social responsibility report as the study sample, analyze how the political association disclosure affects the quality of corporate social responsibility. The results show that, first of all, whether it is state-owned and non state-owned enterprises, political connection of its existence are on the social responsibility information disclosure quality has a significant positive impact; Secondly, from the political class perspective, on behalf of members of the class have significant positive impact on the quality of corporate social responsibility disclosure, and the impact of government officials on corporate social responsibility disclosure quality may not be significant. After distinguishing nature of the property, it was found that government officials classes for non-state-owned enterprises have significant impact on corporate social responsibility disclosure, but little impact on the state-owned enterprises, the impact is not significant. For political association on behalf of members of the class, whether for state-owned or non stated-owned enterprises,the policital connection on behalf of members of the class, both have significant positive correlation between the quality. From the perspective of the political level, the central political association have a stronger positive correlation with the quality of the social responsibility than local political connection.Finally, considering the role of government intervention, in strong government intervention areas,for non state-owned enterprises,the political connection can significantly improve the quality of information disclosure of social responsibility,for the state-owned enterprises, this result is not significant.