Research On The Quality Of Social Responsibility Accounting Information Disclosure For Targeted Poverty Alleviation

At present,our country is in the crucial period of building a moderately prosperous society.Targeted poverty alleviation has become a major national strategy in our country.Relevant departments have issued a series of policies to encourage enterprises to participate in targeted poverty alleviation and disclose relevant information.It has become an important social responsibility for Chinese enterprises to actively participate in targeted poverty alleviation and disclose their information.It is of great theoretical and practical significance to study the current situation of social responsibility accounting information disclosure for targeted poverty alleviation,evaluate the quality of disclosure,and analyze the factors affecting the quality of disclosure.This paper takes all a-share listed companies in Shenzhen Stock Exchange in 2016 and 2017 as research samples.There were 1,854 companies in 2016 and 2,077 companies in 2017.It manually screens their annual reports.There were 255 public companies that disclosed the information in 2016 and 479 public companies in 2017.It analyzes status of disclosure from disclosing methods,disclosing content,the distribution of the industry,the distribution of the region,the distribution of the plate and the characteristics of the ownership.It builds a quality evaluation system of social responsibility accounting information disclosure for targeted poverty alleviation and evaluates the quality of disclosure.Finally,225 listed companies that continuously disclosed social responsibility accounting information for targeted poverty alleviation in2016 and 2017 are selected as samples.And it analyzes the factors affecting the quality of disclosure.Research results show the following several points:(1)The proportion of disclosing social responsibility accounting information for targeted poverty alleviation is low,but it is increasing year by year.The farming,forestry,animal husbandry,fishery and the financial industry have the highest proportion of disclosure.The research and technology service field,the education industry and the comprehensive have the lowest proportion of disclosure.The enterprises in western and central regions have higher proportion of disclosure than the enterprises in other regions.Listed companies on the Mainboard have the highest ratio of disclosure.Listed companies on the SME board are on the second level.And listed companies on the GEM come last.State-owned enterprises have the highest ratio of disclosure,while private enterprises have the lowest ratio of disclosure.(2)In terms of the disclosing content,the proportion of disclosing thecompletion and effectiveness of targeted poverty alleviation is the highest,and the proportion of disclosing the basic strategies and overall goals for targeted poverty alleviation is the lowest.From the perspective of disclosing the effectiveness of targeted poverty alleviation,the ratio of disclosing the effectiveness of poverty alleviation through education is the highest.And the ratio of disclosing the effectiveness of poverty alleviation through relocation is the lowest.(3)In terms of disclosing methods,non-financial method is main.And it is disclosed by means of words,data and charts at the section on important matters of annual report.(4)The quality of disclosure is generally poor.From the perspective of various industry,mining industry is the best in 2016,the financial industry is the best in 2017.(5)Company size,board size,business performance,equity nature and political connection are positively correlated with the quality of disclosure.The level of debt is negatively correlated with it.However,the proportion of independent directors,developing ability and equity concentration have no obvious correlation with the quality of disclosure.According to the above research conclusions,this paper believes the countermeasures that should be taken include: for the enterprises,they should adjust industrial structure,improve the performance of business and maintain reasonable levels of the debt.At the same time,they should strengthen the mechanism of internal supervision and the awareness of the information disclosure.Besides,they can expand the scale of assets appropriately.For the government sector,it should establish a sound system of the social responsibility accounting information disclosure for targeted poverty alleviation and formulate social responsibility accounting standards including responsibility of targeted poverty alleviation as soon as possible.It should also establish an independent auditing system for social responsibility.And it will make the information of targeted poverty alleviation be the focus of social responsibility auditing work.It can formulate incentive mechanisms such as government subsidies and tax incentives.Besides,it can encourage and arrange governmental personnel to work in enterprises appropriately.At the same time,improving the professional quality of accountant is very necessary.Only in these ways,can we ensure that enterprises disclose high-qualitive social responsibility accounting information for targeted poverty alleviation.