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1、河北经贸大学 硕士学位论文 企业社会责任信息披露影响因素研究 姓名：张倩 申请学位级别：硕士 专业：会计学 指导教师：魏林燕 20080401 企业社会责任信息披露影响因素研究 I 内容摘要 近年来，我国经济发展水平不断提高，企业竞争日趋激烈。企业在大力提高经济效 益的同时，其经济活动也不可避免的会带来种种社会问题，影响了企业的社会形象和健 康发展。这表明，企业不仅要追求经济利益最大化，而且要为实现社会利益最大化做出 努力和贡献。企业的社会责任开始受到企业内部和社会各界的广泛关注，客观上也就产 生了对企业社会责任信息的需求。为此，企业应向社会公开其履行社会受托责任的过程 及结果的信息，以满足各
2、利益相关方的需求。在西方发达国家，政府倾向于通过社会责 任信息强制性披露来加强对企业的干预，但是，在我国，因受到种种内、外部因素的制 约，目前对企业社会责任信息的强制性披露还缺乏规范，企业对社会责任信息披露基本 上处于自愿披露阶段，这一方面严重阻碍了信息需求者对于相关信息的获取，另一方面 也使大部分企业对披露社会责任信息缺乏积极性。 当然， 我们也看到， 尽管是自愿披露， 也还有一些企业或多或少地披露了社会责任信息。那么，在一个以自愿披露为主的环境 里， 是哪些因素对企业披露社会责任信息产生了影响呢？本文的研究就是要回答上述问 题。本文的研究对于进一步完善企业社会责任信息披露制度，进而促进和谐
3、社会构建具 有重要的理论价值和现实意义。 本文从理论及实证两个方面对影响我国社会责任信息披露的因素进行了分析。 全文 共分六个部分。第一章是导论，主要介绍本文的研究背景、研究意义、研究内容以及国 内外对于相关问题的研究综述。第二章阐述了社会责任信息披露的基本理论，包括社会 责任会计的涵义及理论基础，社会责任信息的分类和内容，社会责任信息披露的原则、 目标及意义。第三章从理论角度阐述影响企业社会责任信息披露的因素。在此基础上， 第四章从实证的角度，选取沪、深两地上市的非金属矿物制品业 43 家公司的年报为样 本进行研究。这一部分提出了公司特征及公司治理结构两个方面的研究假设，以线性回 归的方式进
4、行验证，找出影响我国上市公司社会责任信息披露的原因。研究结果表明， 公司规模、公司净资产收益率、流通股比例、国有股比例、前十大股东持有比例及公司 所在地等几个因素对于我国企业社会责任信息披露具有不同程度的影响。 第五章利用相 关理论和实证研究结果，并结合我国企业社会责任信息披露的现状和缺陷，提出了改进 河北经贸大学硕士学位论文 II 我国企业社会责任信息披露行为的对策建议。第六章是本文的结论部分，提出了本文的 创新点、研究不足及对于此类问题的研究展望。 关键字：企业社会责任 信息披露 影响因素 企业社会责任信息披露影响因素研究 III Abstract Abstract Recently，wi
5、th the economic level enhancing continually in our country, the corporate competition is more and more fierce among the corporations. During the corporations enhancing the economic benefits, their activities also bring serious social problems, which affect the corporate image and healthy development
6、. These indicate, the object pursuing by corporations is not only the micro-interest maximization, but also make efforts to maximize the social wealth. The corporate social responsibility then paid attention by inside of corporation and community, and it creates demands for the information of corpor
7、ate social responsibility objectively. Therefore corporations should public the process and result of corporate accountability information to meet the stakeholders demands. In the west, the government intervenes in corporations by social responsibility information disclosure, but in China, the corpo
8、rate social responsibility information disclosures are restricted by internal and external factors. There are no criterions for corporate mandatory disclosure of information, so corporate social responsibility information disclosure is voluntary now. This status quo hampers the demanders to obtain i
9、nformation seriously, and on the other hand, it makes most of corporations lost their enthusiasm to disclose social responsibility information. Certainly we can see, some corporations disclose their social responsibility information more or less although disclosure is voluntary. So which factors aff
10、ect the corporate social responsibility information disclosures in a voluntary disclosure-based environment? This thesis is try to answer the question above. The research of this thesis has an important theoretical and practical significance for improving corporate social responsibility information
11、disclosure system and promoting construction of a harmonious society. The consideration that is according to the above problems, the thesis research on influencing factors of corporate social responsibility information disclosure from two aspects, theoretical research and empirical research. The the
12、sis is divided into six parts altogether. The first part is introduction, pointing out the research background and meaning of this thesis, 河北经贸大学硕士学位论文 IV content of the thesis research and social responsibility information research at home and abroad。The second part is the basic theory of the socia
13、l responsibility information disclosure, including the basic theory of the social responsibility accounting, the content and type of the social responsibility information, the principles and objective and meaning of social responsibility information disclosure. Part three details the factors that ma
14、y be affect social responsibility information disclosure from theoretical aspect. Part four chooses 43 non-metallic manufacturing corporations in China stock market to analysis these corporate periodical reports. This paragraph supposes two type of hypothesis, then, uses the linear regression to ana
15、lyze which factor affects social responsibility information disclosure. The empirical research result shows that the corporate size, corporate return on assets, the proportion of floating stock, the proportion of state-owned shares, the proportion of the ten biggest stockholders stock and the corpor
16、ate location affect corporate social responsibility information disclosure. Part five details the statue quo of social responsibility information disclosure in China, makes several recommendations in order to provide a good environment for the working of social responsibility information disclosure. Part six is a conclusion of this thesis, it also concludes the innovations and deficiencies and prospect in the future research. Keyword: Corporate Social Responsibility; Information Disclosure; In
