我国上市公司社会责任信息披露市场反应研究

发布时间：2018-03-27 04:57

本文选题：社会责任　切入点：信息披露　出处：《河南理工大学》2010年硕士论文

【摘要】： 随着西方国家对社会责任认识的逐步加深,社会责任会计便应运而生,在西方国家对社会责任会计研究不断创新和深入的影响下,我国在二十世纪80年代中期开始对社会责任会计进行研究,并有了一定程度的发展。目前,我国对社会责任的研究正处在起步阶段,在2006年1月1日新《公司法》实施前,我国没有颁布任何明确要求公司承担社会责任的法律法规。而新《公司法》中明确要求公司“承担社会责任”。广东北江镉污染事件、山西大同煤矿开采造成的土地塌陷事件、三鹿公司的毒奶粉事件,进一步触动了世人对企业社会责任的认识,引起更多对企业社会责任的问责与思考。然而,在我国的资本市场上,上市公司对社会责任会计信息的披露现状如何?具有怎样的特点?此类会计信息对资本市场会有什么样的影响?反应如何? 带着这些问题,本文首先运用抽样分析的方法,选取我国上市公司中对国民经济具有重要影响的煤炭行业,分析该行业上市公司2009年公开披露的定期报告,并从上市公司现有的财务报告中挖掘能体现上市公司承担社会责任的会计信息,概括出我国上市公司承担社会责任信息披露的基本状况。在财政部提出的社会贡献率指标的基础上,建立一套能体现上市公司为各利益相关者承担社会责任信息的指标体系,用这一指标体系揭示我国上市公司对其利益相关者的真实贡献,同时,运用回归分析的方法,实证分析了在资本市场上股价对这一信息的反应。实证结果表明:现阶段我国资本市场对上市公司披露的社会责任会计信息反应不敏感。最后,根据我国社会责任信息披露存在的问题以及研究的结果,对我提高国企业社会责任信息披露提出了几点建议。
[Abstract]:With the gradual deepening of western countries' understanding of social responsibility, social responsibility accounting has emerged as the times require. Under the constant innovation and deep influence of western countries' research on social responsibility accounting, China began to study social responsibility accounting in the middle of 1980's, and has developed to a certain extent. At present, the research on social responsibility in China is in the initial stage, before the implementation of the new Company Law on January 1, 2006. China has not promulgated any laws and regulations that explicitly require companies to assume social responsibility. The new Company Law explicitly requires companies to "bear social responsibility." the cadmium pollution incident in Beijiang, Guangdong Province, and the land subsidence incident caused by the mining of Datong Coal Mine in Shanxi Province, The tainted milk powder incident of Sanlu Company has further touched the world's understanding of corporate social responsibility and caused more accountability and reflection on corporate social responsibility. However, in the capital market of our country, What is the current situation of the disclosure of social responsibility accounting information by listed companies? What are the characteristics? What is the impact of such accounting information on capital markets? What's the reaction? With these problems, this paper first uses the method of sampling analysis, selects the coal industry which has important influence on the national economy in the listed companies of our country, and analyzes the periodic reports of the listed companies in the industry in 2009. And excavate the accounting information from the existing financial reports of the listed companies that can reflect the social responsibility of the listed companies, On the basis of the social contribution rate index put forward by the Ministry of Finance, a set of index system which can reflect the social responsibility information of listed companies for all stakeholders is established. Using this index system to reveal the real contribution of Chinese listed companies to their stakeholders, at the same time, using the method of regression analysis, The empirical results show that China's capital market is not sensitive to the social responsibility accounting information disclosed by listed companies at present. According to the problems existing in the disclosure of social responsibility information in China and the results of the research, some suggestions are put forward to improve the disclosure of corporate social responsibility information in China.
【学位授予单位】：河南理工大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F275;F276.6;F224

【引证文献】