Research On The Economic Consequences Of SME Board Listed Companies’ Social Responsibility Accounting Information Disclosure

In the1970s, the western developed countries created the social responsibility accounting, it has won the recognition of most western countries currently, and in the meanwhile they put it into practice, the disclosure of social responsibility accounting information has gained a deeper development. In our country, however, the social responsibility accounting sprung up relatively late. We need to draw lessons from advanced research results of the developed countries and learn from their experience on the basis of their research, proceeding from China’s national conditions, and develop the social responsibility accounting disclosure system with Chinese characteristics. In order to integrated our country’s economy into the world economy, the big range, establishing and improving the social responsibility accounting information disclosure system with Chinese characteristics is the only way. This is the move that accelerating the pace of economic development, and the implementation of sustainable development strategies as well.And also it is successful embodiment of building a harmonious social responsibility. With the rapid development of China’s economy, a large number of resources are lost and we emit huge amounts of pollutants to the environment, and this brought unprecedented pressure on environment, therefore to speed up the pace of establishment of social responsibility accounting information systems can reduce the transaction cost when the user access to information effectively, and to eliminate the negative effects caused by disruption of information. On the other hand, the disclosure of social responsibility accounting information capacitates economic consequences. The complete, effective and objective social responsibility accounting information can bring positive economic consequences, and strengthen the motive force of enterprises to perform social responsibility, and maintain long-lasting business development, as well as the national economy’s healthy and stable development.In the first, based on the research of the domestic and foreign existing literature generalizations on social accounting information disclosure, and definitude the direction and content of research,I evaluate the current state of our social responsibility accounting information disclosure in quantities, quality and institution aspects. It reveals the deficiency in terms of enterprises’ disclosure of social responsibility accounting information, and put forward the relevant assumption of SME boards listed corporates’ social responsibility accounting information disclosure and together with their economic consequences. And then I expounded the relationship between social responsibility accounting information disclosure and its economic consequences through the qualitative analysis method. By choosing the2012public data listed on the Shenzhen Stock Exchange’s SME board, I select the independent variables according to its economic consequences, select the dependent variables according to the index of social responsibility accounting information disclosure in the prospective of stakeholders, and select the control variables from the perspective of the scale and performance, together to build regression model. By using regression analysis method for empirical research, the research shows that there is a certain correlation between social responsibility accounting information disclosure by the growing SMES listed companies and the economic consequences. Finally, based on empirical research conclusions, For the purpose of raising level of small plates listed companies’ disclose of social responsibility accounting information, I propound countermeasures and suggestions to perfect the disclosure of SME Board listed companies’ social responsibility accounting information, and provide support for regulating the social responsibility accounting information disclosure of SME board listed companies in theory and practice.