Research On The Influencing Factors Of The Quality Of Social Responsibility Accounting Information Disclosure Of Agricultural Listed Companies

Based on the stakeholder theory,this paper mainly studied the factors affecting the agricultural listed companies overall level and various stakeholder level of social responsibility accounting information disclosure quality factors.Factor analysis method is used to measure the social responsibility accounting information disclosure quality.The binary Logistic regression analysis method is used to study the relationship between influencing factors and social responsibility accounting information disclosure quality.At the end of the article,corresponding suggestions are put forward according to the research conclusion in order to improve the quality of agricultural social responsibility accounting information disclosure of listed companiesThis paper first analyzed the current situation of social responsibility accounting information disclosure of agricultural listed companies,and summarized the social responsibility accounting information disclosed in corporate annual reports and corporate social responsibility report paper,and revealed the existing problems and possible reasons.Secondly,the quality of the social responsibility accounting information disclosure of the listed agricultural companies will be measured.According to the social responsibility accounting contribution rate method,this paper designed the six original variables,the supplier contribution rate,the consumer contribution rate,the employee contribution rate,the contribution rate of the investor,the contribution rate of the public welfare group and the government contribution rate,and then used the factor analysis method to extract three public factor from these six original variables,respectively named direct economic stakeholder factor,weakness and public stakeholder factor and government stakeholder factor.According to the factor score and comprehensive factor score of the three common factors,the quality of social responsibility accounting information disclosure is measured at the level of each stakeholder and the overall level of the enterprise.This is followed by an empirical study on the factors that affect the quality of social responsibility accounting information disclosure.Assumed that the financial leverage,profitability,solvency and development ability and operation ability for the independent variables,Logistic regression analysis is used to study the relationship between independent variable and dependent variable.Finally,some suggestions are put forward according to the research conclusions.The main recommendations include standardizing corporate social responsibility accounting information disclosure mode,strengthening the supervision of social responsibility accounting information disclosure quality,strengthening the consciousness of corporate voluntary disclosure and perfecting the legal system construction,improving the profitability and controlling financial risk.