Evaluation Of The Quality Of Corporate Social Response Bilitye Information Disclosure Based On The Enterprise Value

While China’s social development and economic progress rapid， along withall relevant environmental pollution, food safety, employee benefits and otherscandals continue to be exposed. All kinds of news flooded in people’s lives, socialresponsibility attention increasingly high, companies were asked to assume socialresponsibility has become conform to social trends initiatives. However, our start-upand development of the market economy are behind the Western countries, people’ssense of social responsibility has not yet formed at a certain scale, and thereforewhether it is in academia research or practitioners experience, social responsibility isstill insufficient. On the other hand, our country there are some aspects of corporatesocial responsibility has been done very successfully, for example, and establish agood corporate image. It is similar to the event so that the public awareness of socialresponsibility gradually improved. It is similar to the event so that the publicawareness of social responsibility gradually improved. Companies are no longer justblindly emphasis on profit maximization, but to maximize the interests ofstakeholders as the goal, increasing emphasis on social responsibility. Shanghai andShenzhen Stock Exchange also issued a "two guidelines" to encourage and guideenterprises to social responsibility and related information disclosure cases,government departments are increasingly visible attention to corporate socialresponsibility. Therefore, this article through normative and empirical researchaimed at exploring ways of combining our corporate social responsibilityinformation disclosure quality and business value of the interaction mechanism, richtheoretical studies and lessons make appropriate recommendations based onresearch findings in order to Chinese enterprises to provide practical guidance topromote healthy and rapid development of Chinese enterprises and China’seconomy.Firstly, on the basis of relevant literature sort out and summarized, maakeclear concept definition for social responsibility, social responsibility information,and measure of social responsibility information disclosure, as part of the study lay the foundation for the empirical design. Then, through in-depth analysis of thestakeholder theory, signaling theory of social responsibility information disclosuremechanism between quality and enterprise value Cause analysis and interpretation.Then, through in-depth analysis of the stakeholder theory, signaling theory toanalysis and interpretation social responsibility information disclosure mechanismbetween quality and enterprise value Cause.Based on the theoretical analysis, thispaper proposed two basic assumptions: corporate social responsibility informationdisclosure, the higher the level, the more the better the quality of acquiredbusinesses in return, that higher corporate value. The higher the value, the betteroperating performance that is more inclined to high corporate social responsibilityinformation disclosure quality report. Based on China’s national conditions, in orderto carry out further research on the relationship between the two, the nature ofownership and environmental sensitivity from both segments, made fourassumptions.Since then, this thesis selected a cross-section of Our Listed Company data2011-2013as a study sample through descriptive analysis, correlation analysis,regression analysis, the empirical results of this thesis. Finally, based on theempirical results of this thesis, were standing at the enterprise level, the governmentlevel, make appropriate recommendations overall social welfare level, and pointedout the limitations and shortcomings of the study and future research prospects.