The Research Of Information Disclosure Influential Factors Of Social Responsibility Accounting In Animal Husbandry Of Listed Companies Of China

Foundational industry in China(the first industry),agriculture,plays a significant role in the economy of the whole society,and it is the foundation of the whole social and economic sustainable development,besides the whole country is an important guarantee of peace and harmony.Animal husbandry is a major categories in the agriculture,so its role is to be reckoned with.Fulfill their social responsibility is the basis of animal husbandry enterprises,which can be long-term development.This article is based on 30 animal husbandry listed companies which existed for 5 years in China,emphatically analyzed the industry factors affecting social responsibility accounting information disclosure of listed companies.First of all,this article sorted out the social responsibility accounting related literature at home and abroad,based on the generalization of the literature,and we found that scholars in the study of social responsibility accounting information disclosure had made some achievements,but the research still has some shortcomings.The applicability is poor,industry index assignment subjectivity is larger,influence factors is not comprehensive.In order to overcome these disadvantages,this paper deeply analyzes the the specific industry,animal husbandry and the authority of the adopted HeXun measurement system data.Secondly,this paper introduced the animal husbandry social responsibility accounting information disclosure of the basic theory and related concepts of the listed companies in China.And on this basis,the social responsibility accounting information to make statistical analysis,the results show that animal husbandry in our country the present situation of the social responsibility accounting information disclosure of listed companies is not optimistic.Mainly manifested the lack of independent consciousness of disclosure of social responsibility accounting information disclosure,ignore the external stakeholders,an lack of social responsibility accounting information comparability.Finally,in order to solve the above problem effectively,the social responsibility accounting information disclosure can be gradually improved.And to construct a system of fixed effects regression model,this paper analysised the influence of the social responsibility accounting information disclosurethe of company size,profitability,development ability,operation ability,the board size,financial leverage and the media attention to.The results show that the company size,profitability,financial leverage to the social responsibility accounting information disclosure level has a positive significant influence.And development ability,operation ability,the board size and the media attention to the social responsibility accounting information disclosure level without significant impact.Comprehensive the above results proposed,we need to to table a proposal improve our country’s animal husbandry level of social responsibility accounting information disclosure of listed companies.