發(fā)布時間：2018-01-10 05:29

  本文關(guān)鍵詞：企業(yè)社會責(zé)任披露意愿對會計信息質(zhì)量影響分析　出處：《財會通訊》2017年19期 　論文類型：期刊論文

  更多相關(guān)文章： 披露意愿 自愿披露 強制披露 真實盈余 應(yīng)計盈余

【摘要】：隨著市場經(jīng)濟發(fā)展的深入化,企業(yè)經(jīng)營情況與市場參與度的衡量因素趨于多元化。伴隨著上市公司在市場中所占有的比重加大與代理制發(fā)展過程中管理層與企業(yè)所有者之間的矛盾深化發(fā)展,企業(yè)會計信息的質(zhì)量成為人們?nèi)找嬷匾暤膯栴}。但是,現(xiàn)代企業(yè)作為現(xiàn)代社會有機團結(jié)的產(chǎn)物,其已經(jīng)從單純的盈利性轉(zhuǎn)為多元性發(fā)展機構(gòu),其所承擔(dān)的社會責(zé)任是社會對企業(yè)信任度的重要衡量因素。針對企業(yè)社會責(zé)任,目前采用的自愿披露與強制披露相結(jié)合,二者具有共存的必要性與可行性,但其在實踐上還存在著一定的困境。針對此,本文以企業(yè)會計信息質(zhì)量為研究對象,按照對社會責(zé)任不同披露意愿下的企業(yè)會計質(zhì)量展開定量探討,對其之間的關(guān)系進行闡述分析。
[Abstract]:With the deepening of the development of market economy. With the increase of the proportion of listed companies in the market and the deepening of contradictions between management and business owners in the development of agency system, the measurement factors of business operation and market participation tend to be diversified. People pay more and more attention to the quality of enterprise accounting information. However, as the product of organic unity in modern society, modern enterprise has changed from a simple profit-making to a pluralistic development institution. Its social responsibility is an important measure of social trust to enterprises. In view of corporate social responsibility, voluntary disclosure and compulsory disclosure are adopted at present, both of which have the necessity and feasibility of coexistence. However, there are still some difficulties in practice. In view of this, this paper takes the quality of enterprise accounting information as the research object, and carries out a quantitative discussion on the enterprise accounting quality under the different willingness to disclose the social responsibility. The relationship between them is analyzed.
【作者單位】： 東北林業(yè)大學(xué)經(jīng)濟管理學(xué)院;
【分類號】：F270;F275;F832.51
【正文快照】： 一、引言隨著我國市場主體多元化發(fā)展與市場經(jīng)濟縱深化發(fā)展,伴隨而來的諸多問題也引起了政府和個人的重視。我國社會事件頻發(fā),諸如食品安全與企業(yè)誠信危機等成為全社會共同關(guān)注的問題,其也引起了民眾對企業(yè)社會責(zé)任這一問題的關(guān)注。伴隨著企業(yè)社會責(zé)任問題的相關(guān)理論與實踐的，

本文編號：1404062