【摘要】：20世紀(jì)70年代,西方發(fā)達(dá)國(guó)家首次創(chuàng)建了社會(huì)責(zé)任會(huì)計(jì),并在大多數(shù)國(guó)家得到了認(rèn)可,及付諸實(shí)施,與此同時(shí)社會(huì)責(zé)任會(huì)計(jì)信息的披露也獲得了更深層次的發(fā)展。然而在我國(guó),社會(huì)責(zé)任會(huì)計(jì)興起比較晚,在借鑒發(fā)達(dá)國(guó)家先進(jìn)的研究成果和汲取他們研究經(jīng)驗(yàn)的基礎(chǔ)上,從我國(guó)的國(guó)情出發(fā),制定具有中國(guó)特色的社會(huì)責(zé)任會(huì)計(jì)信息披露體系。我國(guó)經(jīng)濟(jì)要想融入到世界經(jīng)濟(jì)這個(gè)大范圍內(nèi),建立健全具有中國(guó)特色的社會(huì)責(zé)任會(huì)計(jì)信息披露體制是必由之路,同時(shí)此舉也是我國(guó)加速自身經(jīng)濟(jì)發(fā)展步伐、實(shí)施可持續(xù)發(fā)展戰(zhàn)略以及建設(shè)和諧社會(huì)責(zé)任的完美表現(xiàn)。我國(guó)經(jīng)濟(jì)在迅速發(fā)展的同時(shí),損耗了大批的資源又排放出大量的污染物,給環(huán)境帶來(lái)空前的壓力,所以加快建立社會(huì)責(zé)任會(huì)計(jì)信息體系的步伐,一方面有效的減少信息使用者獲取信息時(shí)的成本,減少由于信息受阻帶來(lái)的負(fù)面效應(yīng),另一方面披露社會(huì)責(zé)任會(huì)計(jì)信息能夠產(chǎn)生一些經(jīng)濟(jì)后果,有積極的也有消極的,全面、客觀地披露社會(huì)責(zé)任會(huì)計(jì)信息能夠帶來(lái)積極的經(jīng)濟(jì)后果,進(jìn)而增強(qiáng)社會(huì)公眾的社會(huì)責(zé)任意識(shí),促進(jìn)企業(yè)長(zhǎng)久持續(xù)發(fā)展,帶動(dòng)整個(gè)國(guó)民經(jīng)濟(jì)的又快又好地發(fā)展。 通過(guò)對(duì)國(guó)內(nèi)外現(xiàn)有的社會(huì)責(zé)任會(huì)計(jì)信息披露的研究文獻(xiàn)進(jìn)行歸納梳理,明確研究方向與內(nèi)容,以社會(huì)責(zé)任理論、利益相關(guān)者理論、資本市場(chǎng)有效性理論、信號(hào)傳遞理論以及可持續(xù)發(fā)展理論為理論基礎(chǔ),首先從社會(huì)責(zé)任會(huì)計(jì)信息披露的數(shù)量、質(zhì)量和制度三個(gè)方面,總體評(píng)價(jià)當(dāng)前社會(huì)責(zé)任會(huì)計(jì)信息披露的狀態(tài)。揭示企業(yè)在披露社會(huì)責(zé)任會(huì)計(jì)信息方面存在的不足,之后又通過(guò)定性分析的方法闡述了社會(huì)責(zé)任會(huì)計(jì)信息披露與其經(jīng)濟(jì)后果的關(guān)系。在此基礎(chǔ)上,提出了中小板上市公司社會(huì)責(zé)任會(huì)計(jì)信息披露與其帶來(lái)的經(jīng)濟(jì)后果的相關(guān)假設(shè),選取2012年深圳證券交易所中小板上市公司的公開數(shù)據(jù),根據(jù)產(chǎn)生的經(jīng)濟(jì)后果選擇因變量,從社會(huì)責(zé)任會(huì)計(jì)信息披露指數(shù)和利益相關(guān)者角度選擇自變量,從規(guī)模和績(jī)效的角度選擇控制變量,構(gòu)建回歸模型。運(yùn)用回歸分析的方法進(jìn)行實(shí)證研究,研究結(jié)果顯示：中小板上市公司所披露的社會(huì)責(zé)任會(huì)計(jì)信息與其帶來(lái)的經(jīng)濟(jì)后果之間存在一定的相關(guān)性。最后根據(jù)實(shí)證研究結(jié)論,提出完善中小板上市公司社會(huì)責(zé)任會(huì)計(jì)信息披露的對(duì)策和建議,以提高中小板上市公司社會(huì)責(zé)任會(huì)計(jì)信息的披露水平,為規(guī)范中小板上市公司社會(huì)責(zé)任會(huì)計(jì)信息披露提供了理論和實(shí)務(wù)上的支持。
[Abstract]:In the 1970s, the western developed countries first established social responsibility accounting, which was recognized and put into practice in most countries. Meanwhile, the disclosure of social responsibility accounting information has also been further developed. However, in our country, the social responsibility accounting rises relatively late, on the basis of drawing lessons from the advanced research results of developed countries and drawing on their research experience, the social responsibility accounting information disclosure system with Chinese characteristics is formulated according to the national conditions of our country. If our economy wants to be integrated into the world economy, it is the only way to establish and improve the social responsibility accounting information disclosure system with Chinese characteristics. At the same time, this is also our country's speeding up the pace of its own economic development. The implementation of sustainable development strategy and the construction of a harmonious society of the perfect performance of responsibility. With the rapid development of China's economy, a large number of resources have been lost and a large number of pollutants have been discharged, which has brought unprecedented pressure to the environment, so we should speed up the pace of establishing a social responsibility accounting information system. On the one hand, it can effectively reduce the cost of obtaining information for information users, and reduce the negative effects caused by the obstruction of information. On the other hand, the disclosure of social responsibility accounting information can have some economic consequences, positive as well as negative, comprehensive. The objective disclosure of social responsibility accounting information can bring positive economic consequences, and then enhance the social responsibility consciousness of the public, promote the sustainable development of enterprises for a long time, and promote the rapid and good development of the whole national economy. Through summarizing and combing the existing research documents of social responsibility accounting information disclosure at home and abroad, this paper clarifies the research direction and content, taking the theory of social responsibility, stakeholder theory, capital market validity theory, etc. Based on the theory of signal transmission and sustainable development, the current state of social responsibility accounting information disclosure is evaluated from the aspects of quantity, quality and system of social responsibility accounting information disclosure. This paper reveals the shortcomings of enterprises in the disclosure of social responsibility accounting information, and then expounds the relationship between the disclosure of social responsibility accounting information and its economic consequences through qualitative analysis. On this basis, this paper puts forward the relevant assumptions of social responsibility accounting information disclosure and its economic consequences of small and medium-sized board listed companies, and selects the public data of small and medium-sized board listed companies of Shenzhen Stock Exchange in 2012. According to the economic consequences of the selection of dependent variables, from the social responsibility accounting information disclosure index and stakeholders to select independent variables, from the perspective of scale and performance to select control variables, build a regression model. The empirical study by regression analysis shows that there is a certain correlation between the social responsibility accounting information disclosed by small and medium-sized listed companies and its economic consequences. Finally, according to the empirical research conclusions, the paper puts forward the countermeasures and suggestions to improve the disclosure of social responsibility accounting information of the small and medium-sized board listed companies, in order to improve the disclosure level of the social responsibility accounting information of the small and medium-sized board listed companies. It provides theoretical and practical support for standardizing the disclosure of social responsibility accounting information of small and medium-sized listed companies.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.51;F270;F275

【共引文獻(xiàn)】

相關(guān)期刊論文 前1條

1 苑澤明;王金月;李虹;;碳信息披露影響因素及經(jīng)濟(jì)后果研究[J];天津師范大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2015年02期

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本文編號(hào)：2197785