中小板上市公司社会责任会计信息披露的经济后果研究
发布时间：2018-08-22 17:18
【摘要】：20世纪70年代,西方发达国家首次创建了社会责任会计,并在大多数国家得到了认可,及付诸实施,与此同时社会责任会计信息的披露也获得了更深层次的发展。然而在我国,社会责任会计兴起比较晚,在借鉴发达国家先进的研究成果和汲取他们研究经验的基础上,从我国的国情出发,制定具有中国特色的社会责任会计信息披露体系。我国经济要想融入到世界经济这个大范围内,建立健全具有中国特色的社会责任会计信息披露体制是必由之路,同时此举也是我国加速自身经济发展步伐、实施可持续发展战略以及建设和谐社会责任的完美表现。我国经济在迅速发展的同时,损耗了大批的资源又排放出大量的污染物,给环境带来空前的压力,所以加快建立社会责任会计信息体系的步伐,一方面有效的减少信息使用者获取信息时的成本,减少由于信息受阻带来的负面效应,另一方面披露社会责任会计信息能够产生一些经济后果,有积极的也有消极的,全面、客观地披露社会责任会计信息能够带来积极的经济后果,进而增强社会公众的社会责任意识,促进企业长久持续发展,带动整个国民经济的又快又好地发展。 通过对国内外现有的社会责任会计信息披露的研究文献进行归纳梳理,明确研究方向与内容,以社会责任理论、利益相关者理论、资本市场有效性理论、信号传递理论以及可持续发展理论为理论基础,首先从社会责任会计信息披露的数量、质量和制度三个方面,总体评价当前社会责任会计信息披露的状态。揭示企业在披露社会责任会计信息方面存在的不足,之后又通过定性分析的方法阐述了社会责任会计信息披露与其经济后果的关系。在此基础上,提出了中小板上市公司社会责任会计信息披露与其带来的经济后果的相关假设,选取2012年深圳证券交易所中小板上市公司的公开数据,根据产生的经济后果选择因变量,从社会责任会计信息披露指数和利益相关者角度选择自变量,从规模和绩效的角度选择控制变量,构建回归模型。运用回归分析的方法进行实证研究,研究结果显示：中小板上市公司所披露的社会责任会计信息与其带来的经济后果之间存在一定的相关性。最后根据实证研究结论,提出完善中小板上市公司社会责任会计信息披露的对策和建议,以提高中小板上市公司社会责任会计信息的披露水平,为规范中小板上市公司社会责任会计信息披露提供了理论和实务上的支持。
[Abstract]:In the 1970s, the western developed countries first established social responsibility accounting, which was recognized and put into practice in most countries. Meanwhile, the disclosure of social responsibility accounting information has also been further developed. However, in our country, the social responsibility accounting rises relatively late, on the basis of drawing lessons from the advanced research results of developed countries and drawing on their research experience, the social responsibility accounting information disclosure system with Chinese characteristics is formulated according to the national conditions of our country. If our economy wants to be integrated into the world economy, it is the only way to establish and improve the social responsibility accounting information disclosure system with Chinese characteristics. At the same time, this is also our country's speeding up the pace of its own economic development. The implementation of sustainable development strategy and the construction of a harmonious society of the perfect performance of responsibility. With the rapid development of China's economy, a large number of resources have been lost and a large number of pollutants have been discharged, which has brought unprecedented pressure to the environment, so we should speed up the pace of establishing a social responsibility accounting information system. On the one hand, it can effectively reduce the cost of obtaining information for information users, and reduce the negative effects caused by the obstruction of information. On the other hand, the disclosure of social responsibility accounting information can have some economic consequences, positive as well as negative, comprehensive. The objective disclosure of social responsibility accounting information can bring positive economic consequences, and then enhance the social responsibility consciousness of the public, promote the sustainable development of enterprises for a long time, and promote the rapid and good development of the whole national economy. Through summarizing and combing the existing research documents of social responsibility accounting information disclosure at home and abroad, this paper clarifies the research direction and content, taking the theory of social responsibility, stakeholder theory, capital market validity theory, etc. Based on the theory of signal transmission and sustainable development, the current state of social responsibility accounting information disclosure is evaluated from the aspects of quantity, quality and system of social responsibility accounting information disclosure. This paper reveals the shortcomings of enterprises in the disclosure of social responsibility accounting information, and then expounds the relationship between the disclosure of social responsibility accounting information and its economic consequences through qualitative analysis. On this basis, this paper puts forward the relevant assumptions of social responsibility accounting information disclosure and its economic consequences of small and medium-sized board listed companies, and selects the public data of small and medium-sized board listed companies of Shenzhen Stock Exchange in 2012. According to the economic consequences of the selection of dependent variables, from the social responsibility accounting information disclosure index and stakeholders to select independent variables, from the perspective of scale and performance to select control variables, build a regression model. The empirical study by regression analysis shows that there is a certain correlation between the social responsibility accounting information disclosed by small and medium-sized listed companies and its economic consequences. Finally, according to the empirical research conclusions, the paper puts forward the countermeasures and suggestions to improve the disclosure of social responsibility accounting information of the small and medium-sized board listed companies, in order to improve the disclosure level of the social responsibility accounting information of the small and medium-sized board listed companies. It provides theoretical and practical support for standardizing the disclosure of social responsibility accounting information of small and medium-sized listed companies.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F270;F275
本文编号：2197785
[Abstract]:In the 1970s, the western developed countries first established social responsibility accounting, which was recognized and put into practice in most countries. Meanwhile, the disclosure of social responsibility accounting information has also been further developed. However, in our country, the social responsibility accounting rises relatively late, on the basis of drawing lessons from the advanced research results of developed countries and drawing on their research experience, the social responsibility accounting information disclosure system with Chinese characteristics is formulated according to the national conditions of our country. If our economy wants to be integrated into the world economy, it is the only way to establish and improve the social responsibility accounting information disclosure system with Chinese characteristics. At the same time, this is also our country's speeding up the pace of its own economic development. The implementation of sustainable development strategy and the construction of a harmonious society of the perfect performance of responsibility. With the rapid development of China's economy, a large number of resources have been lost and a large number of pollutants have been discharged, which has brought unprecedented pressure to the environment, so we should speed up the pace of establishing a social responsibility accounting information system. On the one hand, it can effectively reduce the cost of obtaining information for information users, and reduce the negative effects caused by the obstruction of information. On the other hand, the disclosure of social responsibility accounting information can have some economic consequences, positive as well as negative, comprehensive. The objective disclosure of social responsibility accounting information can bring positive economic consequences, and then enhance the social responsibility consciousness of the public, promote the sustainable development of enterprises for a long time, and promote the rapid and good development of the whole national economy. Through summarizing and combing the existing research documents of social responsibility accounting information disclosure at home and abroad, this paper clarifies the research direction and content, taking the theory of social responsibility, stakeholder theory, capital market validity theory, etc. Based on the theory of signal transmission and sustainable development, the current state of social responsibility accounting information disclosure is evaluated from the aspects of quantity, quality and system of social responsibility accounting information disclosure. This paper reveals the shortcomings of enterprises in the disclosure of social responsibility accounting information, and then expounds the relationship between the disclosure of social responsibility accounting information and its economic consequences through qualitative analysis. On this basis, this paper puts forward the relevant assumptions of social responsibility accounting information disclosure and its economic consequences of small and medium-sized board listed companies, and selects the public data of small and medium-sized board listed companies of Shenzhen Stock Exchange in 2012. According to the economic consequences of the selection of dependent variables, from the social responsibility accounting information disclosure index and stakeholders to select independent variables, from the perspective of scale and performance to select control variables, build a regression model. The empirical study by regression analysis shows that there is a certain correlation between the social responsibility accounting information disclosed by small and medium-sized listed companies and its economic consequences. Finally, according to the empirical research conclusions, the paper puts forward the countermeasures and suggestions to improve the disclosure of social responsibility accounting information of the small and medium-sized board listed companies, in order to improve the disclosure level of the social responsibility accounting information of the small and medium-sized board listed companies. It provides theoretical and practical support for standardizing the disclosure of social responsibility accounting information of small and medium-sized listed companies.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F270;F275
【共引文献】
相关期刊论文 前1条
1 苑泽明;王金月;李虹;;碳信息披露影响因素及经济后果研究[J];天津师范大学学报(社会科学版);2015年02期
，本文编号：2197785
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