Research On Influencing Factors Of Social Responsibility Accounting Of Listed Agricultural Companies

The 19^th session of national congress of the communist party of China pointed out that China has entered a new socialist era,but a variety of agricultural products safety problems continue to emerge,so the society has more and more appeals for agricultural companies to disclose more comprehensive social responsibility accounting information.Corporate financial report and social responsibility report can disclose this aspect in the most comprehensive and complete way,so as to enable all sectors of society to evaluate the value of enterprises more effectively,and then make relatively perfect investment decisions.In November 2017,CASS-CSR4.0,issued by CSR Research Center of the Academy of Social Sciences,provides a more comprehensive guide for enterprises to disclose social responsibility information and helps them to practice social responsibility more comprehensively.Firstly,this paper uses statistical analysis method to analyze the social responsibility accounting information disclosure of domestic agricultural listed companies in recent years,reflecting the status quo from the aspects of laws,regulations and disclosure modes.Secondly,it establishes an index system of social responsibility accounting information disclosure that is more in line with the Guidelines for Corporate Social Responsibility Reporting in China 4.0,and refers to the Rating Standards for Corporate Social Responsibility Reporting in China.It evaluates 40 sample companies'social responsibility accounting information disclosure by using expert scoring method from three aspects:completeness,substance and balance,instead of just using expert scoring method.Only qualitative or quantitative disclosures are scored.Then,based on the previous research results and the corresponding theoretical basis,assuming the influencing factors and establishing the corresponding regression model,we use SPSS system to carry out empirical research on the collected data of sample companies from 2015 to 2017.Finally,the empirical results show that company size,profitability,company location in the eastern region,state-owned holding company and independent release of social responsibility report are positively related to information disclosure,while ownership concentration,development ability and government subsidies have no significant impact on information disclosure.Based on these conclusions,reasonable and effective suggestions are put forward to improve the disclosure of social responsibility accounting information of agricultural listed companies.This paper evaluates the information disclosed by the sample companies by establishing the index system of social responsibility accounting information disclosure which is in line with the listed agricultural companies and referring to the more authoritative grading method.This will promote the integrity and comprehensiveness of social responsibility accounting information disclosure of agricultural listed companies.