發(fā)布時間：2018-03-10 09:36

  本文選題：社會責(zé)任會計　切入點：信息披露　出處：《南京財經(jīng)大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：改革開放30多年以來，我國的經(jīng)濟發(fā)展取得了巨大的成就。然而，在經(jīng)濟建設(shè)捷報頻傳的同時，社會責(zé)任領(lǐng)域卻頻頻傳出令人發(fā)指的行為，從山西大同煤礦開采造成的土地塌陷事件到廣東北江鎘污染事件，再到富士康員工頻繁跳樓事件、河南雙匯瘦肉精事件，這些事件的發(fā)生接連不斷地拷問著企業(yè)的社會責(zé)任，并引發(fā)社會各界對企業(yè)社會責(zé)任的問責(zé)與思考。毫無疑問，企業(yè)作為市場的主體在市場中扮演著重要的角色，然而企業(yè)在為社會創(chuàng)造財富的同時也帶來許多負(fù)面影響。這不僅與可持續(xù)發(fā)展戰(zhàn)略背道而馳，還在一定程度上制約著我國經(jīng)濟的發(fā)展。另一方面，經(jīng)濟全球化為我國企業(yè)參與國際市場競爭提供了重要機遇，，國外經(jīng)濟發(fā)達(dá)地區(qū)日益重視企業(yè)社會責(zé)任問題，因而加強我國企業(yè)的社會責(zé)任建設(shè)也是參與國際市場競爭的必然要求。因此，對我國上市公司社會責(zé)任會計信息的披露狀況進(jìn)行研究并提出相關(guān)的改進(jìn)建議具有較強的現(xiàn)實意義。 然而，基于我國資本市場的現(xiàn)狀，社會上不同的利益相關(guān)群體對社會責(zé)任會計信息的需求怎樣？上市公司對社會責(zé)任會計信息的披露現(xiàn)狀如何？社會責(zé)任會計信息的披露在股票市場上又會有怎樣的反應(yīng)？帶著這些問題，本文以利益相關(guān)者理論為基礎(chǔ)，把企業(yè)的相關(guān)利益群體分為員工、消費者、政府、投資者、社會大眾等五個部分，分別根據(jù)企業(yè)對這些利益群體所承擔(dān)的責(zé)任進(jìn)行分析，研究這些利益群體的會計信息在市場中產(chǎn)生的反應(yīng)以及對企業(yè)的影響。 在以往關(guān)于社會責(zé)任會計信息市場反應(yīng)的研究中，很多人選用股價的平均值作為社會責(zé)任會計信息市場反應(yīng)的衡量指標(biāo)，但是股價的平均值在應(yīng)用時有很大的局限性。因此，本文在以往研究的基礎(chǔ)之上選用股票的超額累計收益率（CAR）作為市場反應(yīng)的衡量指標(biāo)。在實證研究中選取2010年滬、深兩市A股市場928家上市公司為研究樣本，選擇財務(wù)報告公布日前后5天作為時間窗口，對上市公司其利益相關(guān)者承擔(dān)社會責(zé)任與公司股票價格的超額累積收益之間的相關(guān)性進(jìn)行研究,以衡量市場對企業(yè)社會責(zé)任會計信息披露的反應(yīng)情況。實證結(jié)果表明：在我國現(xiàn)有的資本市場條件下，企業(yè)社會責(zé)任會計信息反應(yīng)的靈敏度不高，并且行業(yè)之間靈敏度反應(yīng)不同。最后，針對我國社會責(zé)任會計信息在市場上靈敏度不高的的現(xiàn)象給予解釋，并對提高我國企業(yè)社會責(zé)任會計信息披露提出了幾點建議。
[Abstract]:Since the reform and opening up more than 30 years ago, China's economic development has made great achievements. However, while the economic construction has spread quickly and frequently, the social responsibility field has frequently spread heinous behavior. From the land collapse incident caused by mining in Datong Coal Mine in Shanxi Province to the cadmium pollution incident in Beijiang, Guangdong Province, to the frequent jumping incident of Foxconn employees, and the lean meatine incident in Shuanghui, Henan, these incidents continue to torture the social responsibility of enterprises. And lead to the accountability and reflection of corporate social responsibility from all walks of life. There is no doubt that enterprises, as the main body of the market, play an important role in the market. However, enterprises not only create wealth for the society, but also bring many negative effects. This not only runs counter to the sustainable development strategy, but also restricts the economic development of our country to a certain extent. Economic globalization provides an important opportunity for Chinese enterprises to participate in international market competition. Therefore, strengthening the construction of corporate social responsibility in our country is also an inevitable requirement for participating in the international market competition. It is of great practical significance to study the disclosure of social responsibility accounting information of listed companies in China and put forward some suggestions for improvement. However, based on the current situation of our country's capital market, what is the demand for social responsibility accounting information from different stakeholders in society? What is the current situation of the disclosure of social responsibility accounting information by listed companies? How will the disclosure of social responsibility accounting information react in the stock market? With these problems, this paper, based on stakeholder theory, divides the relevant interest groups into five parts: employees, consumers, government, investors, and the general public. According to the responsibility of the enterprise to these interest groups, the paper studies the response of accounting information of these interest groups in the market and its influence on the enterprise. In the past researches on the reaction of social responsibility accounting information market, many people choose the average of stock price as the measure of social responsibility accounting information market reaction, but the average price of stock price has great limitation when it is applied. On the basis of previous studies, this paper selects the excess cumulative return rate of stock as a measure of market response. In the empirical study, 928 listed companies in Shanghai and Shenzhen A-share markets in 2010 are selected as the study samples. The relationship between the social responsibility of the stakeholders and the excess cumulative return of the stock price of the listed company is studied by choosing the financial report as the time window 5 days before and after the publication of the financial report. In order to measure the market response to the disclosure of corporate social responsibility accounting information, the empirical results show that the sensitivity of corporate social responsibility accounting information response is not high under the existing capital market conditions in China. Finally, this paper explains the phenomenon that the social responsibility accounting information is not sensitive in the market, and puts forward some suggestions to improve the disclosure of corporate social responsibility accounting information in our country.
【學(xué)位授予單位】：南京財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F270;F832.51;F224

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