Research On Internal Control Quality,Property Right Nature And Social Responsibility Information Disclosure

The release of the“Guidelines for Social Responsibility of Listed Companies” clarifies the degree of importance that the country attaches to corporate social responsibility information disclosure from a certain angle.Corporate stakeholders generally use corporate disclosure of social responsibility information to understand corporate social responsibility.Social responsibility information is disclosed at In the course of business management,it serves as a bridge between stakeholders,and it also accelerates the healthy operation of the national economy.The disclosure of social responsibility information by an enterprise will be affected by both internal and external roles.Among them,the impact of internal control quality on social responsibility information disclosure cannot be ignored.Internal control is the most important corporate governance role and internal institutional arrangement of an enterprise.The quality of internal control affects the disclosure of corporate social responsibility information.The thesis studies the relationship between internal control quality and social responsibility information disclosure,and further studies whether the relationship between internal control quality and social responsibility information disclosure will be affected by the adjustment of different property rights.The thesis uses empirical analysis and research methods,based on the reading and combing of relevant literature,based on public pressure theory,legitimacy theory and so on.The financial data of A-share listed companies from 2014 to 2018 is selected as the research sample.Using Stata15.0 data analysis software to analyze the sample data,through descriptive statistical analysis,correlation test,multiple linear regression and robustness test to study the relationship between internal control quality and social responsibility information disclosure,and introduce property rights As the adjustment variable,the nature further explores the adjustment effect of the nature of property rights on internal control quality and social responsibility information disclosure.Finally,the thesis draws the following conclusions.First,high-quality internal control contributes to the improvement of social responsibility information disclosure.Second,compared with state-owned enterprises,the internal control quality of private enterprises has a stronger positive adjustment effect on the disclosure of social responsibility information.Third,compared with local state-owned enterprises,the internal control quality of central state-owned enterprises has a stronger positive adjustmenteffect on the disclosure of social responsibility information.Fourth,compared with family companies,the internal control quality of non-family companies has a stronger positive adjustment effect on the disclosure of social responsibility information.Finally,according to the conclusion of the thesis,it is suggested that enterprises should improve the quality of internal control,and government departments should increase supervision,reduce government intervention,and rationally divide the boundary between the government and the market,so as to provide effective ways for enterprises to increase social responsibility information disclosure in the future.