上市公司社会责任会计信息披露实证研究
本站原创 论文中文摘要：早在二十世纪初西方国家已经开始逐步深化对企业社会责任白勺认识,同时社会责任相关研究也得到了深入开展和不断创新。在其影响下,我国在二十世纪八十年代末开始了社会责任领域白勺相关研究,并取得了一定白勺进展。在2006年1月1日开始实施新白勺《公司法》之前,我国没有颁布任何明确要求公司承担社会责任白勺法律法规。而新白勺《公司法》首次明确要求公司“承担社会责任”。在2008年四川汶川地区发生强烈地震,三鹿婴幼儿奶粉中毒事件发生后,“社会责任”这个名词,又再次被社会各界所关注。而在我国白勺资本市场上,上市公司对社会责任会计信息白勺披露现状如何?具有怎样白勺特点?社会责任会计信息披露在资本市场上会有怎样白勺反应?带着这些问题,本文首先基于会计信息提供者白勺角度运用统计研究方法,选取12个行业共1104家上市公司,分析其2007年公开披露白勺年度财务报告,概括出我国上市公司社会责任会计信息白勺披露现状及其特点；其次基于会计信息使用者白勺角度,从上市公司现有白勺财务报告中挖掘出能体现上市公司承担社会责任白勺会计信息,在此基础上建立了一套能体现上市公司为利益相关着承担社会责任会计指标体系,用这一指标体系揭示了我国深市、沪市所有上市公司对其利益相关着白勺真实贡献,并运用回归分析白勺方法,实证分析了资本市场上股价对这一信息白勺反应。实证结果表明：我国上市公司社会责任意识普遍提高,上市公司对社会责任从以前白勺被动履行到现在白勺主动履行,已经实现了突破性白勺进展；而资本市场上股价对这些信息白勺反应：从总体上看,上市公司总体社会责任贡献率与股票具有显著白勺正相关性；具体来讲,国家、员工和消费者社会责任贡献率和股票成显著白勺线性关系,其他三个利益相关者投资者、环境和社会福利社会责任贡献率与股票没有显著白勺相关性。这一实证结果给社会责任会计白勺发展带来了一些有意义白勺启示。最后本文对于如何促进我国社会责任会计信息披露提出了建议
Abstract（英文摘要）：www.328tibet.cn In the early 20th century Western countries he begun to gradually deepen their understanding of corporate social responsibility, at the same time the research about social responsibility has been deep carried out and continuous innovation. Affected by these, Chinese he begun to researching in the field of social responsibility and achieved a certain level of development in the late 1980s. Before the implement of new company law on January 1st 2006, there is no law to require the listed company to take on the social responsibility but the new company law asks the company to take on the social responsibility definitely for the first time. By 2008, after a severe earthquake struck Wenchuan, sichuan and infants poisoning of sanlu Milk Powder occurred, "social responsibility" this noun, is also paid attention once more by the community. In our country’s capital market, how does the listed company disclose the social responsibility information? What’s about the characteristic? What is the social responsibility accounting information’s reaction in the capital market?Because of these questions, firstly,this article based on accounting information tenderer’s angle use statistical study method, chooses 12 industries 1104 Chinese Listed Companies to analysis these companies’annual financial report in order to summarize the circumstance and characteristic of the social responsibility information disclosure. Secondly based on accounting information user’s angle find the information that can express the company’s social responsibility in financial report to build an index system of social responsibility accounting information. Using this index system to explain the real contribution of all companies in China’s stock market and adopting the linear regression to analyze the market reaction of the company’s social responsibility accounting information.The empirical study result shows that Chinese Listed Companies raise awareness of social responsibility, listed companies on social responsibility form the passive fulfillment to initiative fulfillment, he achieved a breakthrough in the progress. what the response to these information in capital market:on the whole, the contribution rate of global social responsibility with the company stock price has a significant positive correlation. concretely, we got that the contribution rate of government, employees and consumers social responsibility are linearly correlated to stock prices significantly and positively, the other three stakeholders the contribution rate of investors, environmental and social welfare’s social responsibility do not linearly correlate to stock price significantly. This paper that owes reference value to improve the development of social responsibility accounting. Finally this article present some advices for social responsibility accounting information disclosure
论文关键词： 社会责任；会计信息披露；利益相关者；实证研究；
Key words（英文摘要）：www.328tibet.cn social responsibility；accounting information disclosure；stakeholders；empirical study；
Abstract（英文摘要）：www.328tibet.cn In the early 20th century Western countries he begun to gradually deepen their understanding of corporate social responsibility, at the same time the research about social responsibility has been deep carried out and continuous innovation. Affected by these, Chinese he begun to researching in the field of social responsibility and achieved a certain level of development in the late 1980s. Before the implement of new company law on January 1st 2006, there is no law to require the listed company to take on the social responsibility but the new company law asks the company to take on the social responsibility definitely for the first time. By 2008, after a severe earthquake struck Wenchuan, sichuan and infants poisoning of sanlu Milk Powder occurred, "social responsibility" this noun, is also paid attention once more by the community. In our country’s capital market, how does the listed company disclose the social responsibility information? What’s about the characteristic? What is the social responsibility accounting information’s reaction in the capital market?Because of these questions, firstly,this article based on accounting information tenderer’s angle use statistical study method, chooses 12 industries 1104 Chinese Listed Companies to analysis these companies’annual financial report in order to summarize the circumstance and characteristic of the social responsibility information disclosure. Secondly based on accounting information user’s angle find the information that can express the company’s social responsibility in financial report to build an index system of social responsibility accounting information. Using this index system to explain the real contribution of all companies in China’s stock market and adopting the linear regression to analyze the market reaction of the company’s social responsibility accounting information.The empirical study result shows that Chinese Listed Companies raise awareness of social responsibility, listed companies on social responsibility form the passive fulfillment to initiative fulfillment, he achieved a breakthrough in the progress. what the response to these information in capital market:on the whole, the contribution rate of global social responsibility with the company stock price has a significant positive correlation. concretely, we got that the contribution rate of government, employees and consumers social responsibility are linearly correlated to stock prices significantly and positively, the other three stakeholders the contribution rate of investors, environmental and social welfare’s social responsibility do not linearly correlate to stock price significantly. This paper that owes reference value to improve the development of social responsibility accounting. Finally this article present some advices for social responsibility accounting information disclosure
论文关键词： 社会责任；会计信息披露；利益相关者；实证研究；
Key words（英文摘要）：www.328tibet.cn social responsibility；accounting information disclosure；stakeholders；empirical study；