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1、南京财经大学 硕士学位论文 企业社会责任信息披露研究-来自我国上市公司的经验证据 姓名：卜庆宇 申请学位级别：硕士 专业：会计学 指导教师：王玉春 2008-12-23 I 摘 要 企业社会责任问题是学术界广泛争论的问题，国内外不少学者分别从经济 学、管理学、社会学、法学、伦理学等角度来研究企业社会责任。本文从经济 学的视角出发，在利益相关者理论基础上分析企业社会责任披露的影响因素， 并进一步提出了构建我国企业社会责任信息披露的框架。 传统经济学理论假定企业是利润最大化的追求者，股东是企业的所有者， 以利润最大化为唯一目标归根到底是以股东利益最大化为唯一目标。然而，发 达国家在 20 世纪 3
2、0 年代后出现的两种结构性变化趋势 企业股权不断分 散和多元化社会的发展，促使企业只对股东负责、企业的目标是股东利益最大 化的理念受到了极大的挑战。同时企业巨型化带来的社会问题导致公众对企业 的不满，迫使企业主动承担起各种社会责任。本文认为，企业社会责任是指企 业在追求股东利润最大化过程中，主动维护非股东利益相关者的利益。企业的 目标是追求利益相关者整体利益的最大化。 在资本市场上，信息不对称是影响市场效率的重要因素。为了使信息不对 称的不利影响尽可能减少，要求企业在披露必要的财务信息之外，还要尽可能 多的披露与企业相关的其他信息。社会责任信息作为自愿披露信息里重要的一 个组成部分，其披露状况
3、及影响因素日益受到学术界的关注。本文在回顾了国 内外相关研究的基础上，对企业社会责任信息披露的影响因素进行了进一步的 实证分析，结果发现，规模越大，盈利能力越好的公司倾向于披露更多的社会 责任信息。而在公司治理方面，董事会中独立董事的比例越大，公司披露的社 会责任信息越多。但是总的来看，我国上市公司的社会责任信息披露情况并不 尽如人意，很多公司并没有披露其社会责任相关信息，或者只是在附注中泛泛 的文字描述，在年报中用几句话一带而过。针对这种情况，本文进一步提出了 一个我国企业社会责任信息披露的初步框架，要求企业编制完整的企业社会责 任报表，即社会责任资产负债表，社会责任利润表和社会责任现金流量
4、表，全 面的反映其社会责任的承担状况。 关键词：上市公司；企业社会责任；信息披露 南京财经大学硕士学位论文 II ABSTRACT Corporate social responsibility is a question of academias extensive dispute, many of domestic and international scholars study corporate social responsibility separately from the aspects such as economics, management, sociology, law
5、science, ethics, etc. This paper proceeds from visual angle of economics, analyze the factors influencing the corporate social responsibility disclosure on the basis of stakeholder theory, and has further put forward the frame of corporate social responsibility disclosure of our country. The traditi
6、onal economics theory assumes corporate pursuit the profit maximization, and shareholder own the enterprise, so the only objective of corporate is to make the wealth of shareholder maximization. However, two kinds of structural variation tendencies appeared in the developed country after the 1930s-
7、- Enterprises stock right dispersed and the development of the pluralistic society, and the goals of making the wealth of shareholder maximization had received great challenge. The social problems appeared had caused the public discontent at the same time, force corporate began to bear various socia
8、l responsibilities voluntarily. This paper argues, corporate social responsibility means in the course of pursuing shareholders profit maximization, corporate should protect the interests of stakeholder voluntarily. The goals of corporate are to pursue the maximization of the whole interests of stak
9、eholder. On the capital market, the information asymmetry is the important factor of influencing the efficiency of market. In order to make the adverse effect of the information asymmetry reduce as much as possible, companies are expected not only to disclose financial information, but also disclose
10、 the other information related to company as many as possible. The social responsibility information, as an important component of the voluntary disclosure, its influence factor has received the concern of the academia day by day. On the basis of reviewing domestic and international relevant researc
11、h, the paper empirically analyzes the relationship between corporate states and social responsibility disclosure. The results show that the companies with big scale and excellent long- term performance are tends to disclose more social information, and the leverage is irrelevant with social disclosu
12、re. In the aspect of corporate governance, the larger the independent directors proportion is in the board of directors, the more social responsibility information that the company disclose. 南京财经大学硕士学位论文 III But as a whole, the information disclosure situation of social responsibility of the listed
13、company of our country is not fully up to expectations, a lot of companies have not disclosed their relevant information of social responsibility, or just the casual characters are described in the annotations, and spend a few words to describe it among the annual report. To this kind of situation,
14、this paper has further proposed a preliminary frame of disclosure of social responsibility information of our country, requiring enterprises to work out the intact social responsibility report form, i.e. the balance sheet social responsibility, the profit flow table of social responsibility and cash
15、 flow statement of the social responsibility, by which companies can reflect the comprehensive state of bearing of social responsibility. KEY WORDS ： Listed Companies; Corporate Social Responsibility; Information Disclosure 学位论文独创性声明 本论文是我个人在导师指导下进行的研究工作及取得的研究成果。论文中 除了特别加以标注和致谢的地方外，不包含其他人或其它机构已经发表或撰
16、写 过的研究成果。其他同志对本研究的启发和所做的贡献均已在论文中作了明确 的声明并表示了谢意。 作者签名： 日期： 学位论文使用授权声明 本人完全了解南京财经大学有关保留、使用学位论文的规定，即：学校有 权保留送交论文的复印件，允许论文被查阅和借阅；学校可以公布论文的全部 或部分内容，可以采用影印、缩印或其它复制手段保存论文。保密的论文在解 密后遵守此规定。 作者签名： 导师签名： 日期： 南京财经大学硕士学位论文 1 第一章 绪论 1.1 研究背景及研究意义 企业作为市场经济的主体，其首要责任是为社会提供合格的产品和服务， 以获取“最大限度的利润”，这是企业生存之本。而在现代社会中，人们越来 越多地意识到作为企业，仅仅追求自身利润的最大化是远远不够的，企业还应 履行广泛的社会责任
