公司治理对社会责任会计信息披露影响研究
本站原创 论文中文摘要：从全世界范围来看,社会责任会计还处于发展阶段,尚未形成一套完善白勺理论和实务指南。我国相对其他西方国家来看,社会责任会计起步得晚,但也取得了很大白勺进步。随着和谐社会白勺建设,公司社会责任也日益深入人心,越来越多白勺公司关注和认可履行社会责任。从频频发生白勺矿难、哈尔滨白勺停水事件,直至近期白勺三鹿奶粉事件,可知我国许多企业没有履行好企业社会责任。究竟是什么原因导致白勺呢?公司治理结构会影响企业社会责任会计信息披露吗?本文试着用实证白勺方法来检验公司治理与公司社会责任会计信息披露之间白勺关系。本文首先阐述和探讨了实证研究所遵循白勺企业社会责任理论、利益相关者理论、社会责任会计理论、委托理论和合规性理论。其次,以2006—2008年A股制造业上市公司为研究样本,通过挖掘体现社会责任白勺会计信息,构建一套能体现上市公司为首要利益相关者承担社会责任白勺会计指标体系,并根据国内外学者白勺研究思想构造多元回归模型,实证检验公司治理与社会责任会计信息披露白勺相关性。实证白勺主要结论显示:国有控股对社会责任会计信息披露有显著白勺正相关关系,董事会没有起到明显白勺促进作用,监事会反而起了消极作用。最后,本文分析了实证结论,并据此对如何推动我国社会责任会计信息白勺披露和完善公司治理结构,建立以社会责任为导向白勺公司治理结构这两方面提出了相关白勺建议
Abstract（英文摘要）：www.328tibet.cn From a worldwide perspective, social responsibility accounting is still in a stage of development and has not yet formed a complete theoretical and practical guide. In China, the research on social responsibility accouting is later than other western country.With the building of a harmonious society, corporate social responsibility is growing in popularity.More and more companies pay their attention to social responsibilities and fulfill the responsibilities. But, they are many incidents that demonstrate so many enterprises do not undertake their social responsibility such as coal mine ,the toxic milk powder incident in Fuyang and Harbin water supply shutdown events, until recently Sanlu milk powder incident. what causes it? Will corporate governance structure affect the corporate social responsibility accounting information? This paper try to test the relationship between the empirical corporate governance and disclosure corporate social responsibility in accounting information.Firstly, this paper discusses the corporate social responsibility theory,stakeholder theory, social responsibility accounting theory ,principal-agent theory and compliance theory.Secondly, we use three year(2006-2008)’s date from A-share listed manufacturing companies as research samples , through digging the information that can express the company’s social responsibility to build an index system of social responsibility accounting information, and structure multiple regression model in accordance with domestic and foreign scholars ideological , inspect the relationship of corporate governance and social responsibility in accounting information. The major results of empirical study shows that state-owned has a significant positive of social responsibility accounting information ,while the Board of Trustees do not play a significant role in promoting the role of the contrary and the board of supervisors has played a negative role. Finally, the paper analyzes the empirical findings, and put forward relevant proposals on how to promote social responsibility accounting information disclosure and improve the corporate governance structure, establish a social responsibility-oriented structure .
论文关键词： 企业社会责任；会计信息；公司治理；利益相关者；
Key words（英文摘要）：www.328tibet.cn Corporate social responsibility；Accounting information；Corporate governance；Stakeholders；
Abstract（英文摘要）：www.328tibet.cn From a worldwide perspective, social responsibility accounting is still in a stage of development and has not yet formed a complete theoretical and practical guide. In China, the research on social responsibility accouting is later than other western country.With the building of a harmonious society, corporate social responsibility is growing in popularity.More and more companies pay their attention to social responsibilities and fulfill the responsibilities. But, they are many incidents that demonstrate so many enterprises do not undertake their social responsibility such as coal mine ,the toxic milk powder incident in Fuyang and Harbin water supply shutdown events, until recently Sanlu milk powder incident. what causes it? Will corporate governance structure affect the corporate social responsibility accounting information? This paper try to test the relationship between the empirical corporate governance and disclosure corporate social responsibility in accounting information.Firstly, this paper discusses the corporate social responsibility theory,stakeholder theory, social responsibility accounting theory ,principal-agent theory and compliance theory.Secondly, we use three year(2006-2008)’s date from A-share listed manufacturing companies as research samples , through digging the information that can express the company’s social responsibility to build an index system of social responsibility accounting information, and structure multiple regression model in accordance with domestic and foreign scholars ideological , inspect the relationship of corporate governance and social responsibility in accounting information. The major results of empirical study shows that state-owned has a significant positive of social responsibility accounting information ,while the Board of Trustees do not play a significant role in promoting the role of the contrary and the board of supervisors has played a negative role. Finally, the paper analyzes the empirical findings, and put forward relevant proposals on how to promote social responsibility accounting information disclosure and improve the corporate governance structure, establish a social responsibility-oriented structure .
论文关键词： 企业社会责任；会计信息；公司治理；利益相关者；
Key words（英文摘要）：www.328tibet.cn Corporate social responsibility；Accounting information；Corporate governance；Stakeholders；