發(fā)布時(shí)間：2018-01-10 05:29

  本文關(guān)鍵詞：企業(yè)社會(huì)責(zé)任披露意愿對(duì)會(huì)計(jì)信息質(zhì)量影響分析　出處：《財(cái)會(huì)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(qiáng)制披露 真實(shí)盈余 應(yīng)計(jì)盈余

【摘要】：隨著市場(chǎng)經(jīng)濟(jì)發(fā)展的深入化,企業(yè)經(jīng)營(yíng)情況與市場(chǎng)參與度的衡量因素趨于多元化。伴隨著上市公司在市場(chǎng)中所占有的比重加大與代理制發(fā)展過(guò)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(huì)計(jì)信息的質(zhì)量成為人們?nèi)找嬷匾暤膯?wèn)題。但是,現(xiàn)代企業(yè)作為現(xiàn)代社會(huì)有機(jī)團(tuán)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(jī)構(gòu),其所承擔(dān)的社會(huì)責(zé)任是社會(huì)對(duì)企業(yè)信任度的重要衡量因素。針對(duì)企業(yè)社會(huì)責(zé)任,目前采用的自愿披露與強(qiáng)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(shí)踐上還存在著一定的困境。針對(duì)此,本文以企業(yè)會(huì)計(jì)信息質(zhì)量為研究對(duì)象,按照對(duì)社會(huì)責(zé)任不同披露意愿下的企業(yè)會(huì)計(jì)質(zhì)量展開定量探討,對(duì)其之間的關(guān)系進(jìn)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(jì)管理學(xué)院;
【分類號(hào)】：F270;F275;F832.51
【正文快照】： 一、引言隨著我國(guó)市場(chǎng)主體多元化發(fā)展與市場(chǎng)經(jīng)濟(jì)縱深化發(fā)展,伴隨而來(lái)的諸多問(wèn)題也引起了政府和個(gè)人的重視。我國(guó)社會(huì)事件頻發(fā),諸如食品安全與企業(yè)誠(chéng)信危機(jī)等成為全社會(huì)共同關(guān)注的問(wèn)題,其也引起了民眾對(duì)企業(yè)社會(huì)責(zé)任這一問(wèn)題的關(guān)注。伴隨著企業(yè)社會(huì)責(zé)任問(wèn)題的相關(guān)理論與實(shí)踐的，

本文編號(hào)：1404062