Research On The Influence Of Corporate Governance To The Disclosure Quality Of Social Responsibility Accounting Information Of Chemical Industry Listed Companies

In recent years, with the rapid economic development, China’s enterprises are developing rapidly,but a series of negative effects are also happened,such as environmental pollution, employees rights infringement and a series of social problems, which also caused social widespread concern. So people begin to pay more attention to corporate social responsibility fulfillment, they hope the enterprises can not only obtain economic benefits but also pay attention to social responsibility. Only through detailed and accurate disclosure of social responsibility accounting information, the enterprises can provide valuable information for stakeholders. So corporate social responsibility is essential for the quality of accounting information disclosure.There are many factors that have an impact on corporate social responsibility accounting information disclosure quality. And corporate governance is one of them.Therefore, from the perspective of corporate governance to explore corporate social responsibility accounting information disclosure has become a new research topic. The research shows that corporate social responsibility accounting information disclosure quality will be affected by the ownership structure of corporate governance, the board of directors and the supervisory board. At the same time, the chemical industry as a pillar industry of the national economy, it usually can cause the high consumption and more emissions, so it should take more social responsibility, therefore the community should pay more attention for the chemical industry social responsibility accounting information disclosure quality.In this paper,I draw on existing research on social responsibility accounting information disclosure,I introduce the content of corporate governance and corporate social responsibility accounting information disclosure,patterns and evaluation methods through the conduct of the review and summarize these results. And it sets forth a series of theoretical basis, including stakeholder theory,sustainable development theory, principal-agent theory.At the same time, I discussed the characteristics of the chemical industry enterprises, and analyzed its evaluation criteria of social responsibility accounting information disclosure quality.Then, the following assumptions were made according to corporate governance and the chemical industry corporate social responsibility accounting information disclosure quality. I selected data from 2012 to 2014 among the A-share listed companies in the chemical industry enterprises, and select a series of explanatory variables and control variables for the multiple regression model. Through the empirical analysis, we concluded that many factors have an impact on the chemical industry social responsibility accounting information disclosure quality. Finally, the paper proposed some advices and future prospects to enhance the chemical industry corporate social responsibility accounting information disclosure quality from the perspective of corporate governance by the conclusions of empirical research.