Corporate Social Responsibility And The Quality Of Accounting Information And The Enterprise Sustainable Growth-from Chinese Manufacturing Listed Companies Empirical Date

In recent years,the exposure of a series of enterprise product safety incidents has caused wide public concern of society about the problems of corporate social responsibility.Then people find that the enterprises which lack social responsibility will increase the possibility of accounting surplus fraud and the bankruptcy.How to improve the level of corporate social responsibility and the quality of accounting information,realize the sustainable growth of enterprises has become a hot topic in academic research.Manufacturing industry,as a major resource dependence and environmental pollution,is facing a certain development bottleneck in the new era.In view of this,we study that social responsibility,the quality of account information and the sustainable growth of enterprises in China's manufacture industry based on the relevant basic theory,which provide a basis for the improvement of the level of social responsibility performance and the quality of account information and the sustainable growth of enterprises in our manufacturing industry,and also provides some reference for scholars of the relevant studys.Based on summarizing relevant literatures at home and abroad and the research hypothesis about the relationship between corporate social responsibility,accounting information quality and sustainable growth of enterprises,this paper selects 134 a-share manufacturing listed companies in China from 2010 to 2016 as the research sample,adopts the multivariate regression model,empirically analyzes the relationship between the three elements with the help of SPSS17.0 and EVIEWS8.0 software.The following conclusions are drawn hereby: CSR is positively correlated with the sustainable growth of enterprises;corporate social responsibility and accounting information quality have a significant positive correlation,to a certain extent suppress earnings management;accounting quality positively moderates the influence of corporate social responsibility on enterprise sustainable growth;there is no significant correlation between the quality of accounting information and the sustainable growth of enterprises.Therefore,it is suggested that enterprises should raise the awareness of corporate social responsibility,strengthen the strategic management of social responsibility,make good financing plan,adjust the difference of growth rate reasonably,improve the quality of accounting information of enterprises,establish internal mechanism to restrain earnings management behavior,strengthen external supervision of enterprises,and perfect the enterprise accounting standards and moral system construction.