【摘要】：20世紀70年代,西方發(fā)達國家首次創(chuàng)建了社會責任會計,并在大多數(shù)國家得到了認可,及付諸實施,與此同時社會責任會計信息的披露也獲得了更深層次的發(fā)展。然而在我國,社會責任會計興起比較晚,在借鑒發(fā)達國家先進的研究成果和汲取他們研究經驗的基礎上,從我國的國情出發(fā),制定具有中國特色的社會責任會計信息披露體系。我國經濟要想融入到世界經濟這個大范圍內,建立健全具有中國特色的社會責任會計信息披露體制是必由之路,同時此舉也是我國加速自身經濟發(fā)展步伐、實施可持續(xù)發(fā)展戰(zhàn)略以及建設和諧社會責任的完美表現(xiàn)。我國經濟在迅速發(fā)展的同時,損耗了大批的資源又排放出大量的污染物,給環(huán)境帶來空前的壓力,所以加快建立社會責任會計信息體系的步伐,一方面有效的減少信息使用者獲取信息時的成本,減少由于信息受阻帶來的負面效應,另一方面披露社會責任會計信息能夠產生一些經濟后果,有積極的也有消極的,全面、客觀地披露社會責任會計信息能夠帶來積極的經濟后果,進而增強社會公眾的社會責任意識,促進企業(yè)長久持續(xù)發(fā)展,帶動整個國民經濟的又快又好地發(fā)展。 通過對國內外現(xiàn)有的社會責任會計信息披露的研究文獻進行歸納梳理,明確研究方向與內容,以社會責任理論、利益相關者理論、資本市場有效性理論、信號傳遞理論以及可持續(xù)發(fā)展理論為理論基礎,首先從社會責任會計信息披露的數(shù)量、質量和制度三個方面,總體評價當前社會責任會計信息披露的狀態(tài)。揭示企業(yè)在披露社會責任會計信息方面存在的不足,之后又通過定性分析的方法闡述了社會責任會計信息披露與其經濟后果的關系。在此基礎上,提出了中小板上市公司社會責任會計信息披露與其帶來的經濟后果的相關假設,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)產生的經濟后果選擇因變量,從社會責任會計信息披露指數(shù)和利益相關者角度選擇自變量,從規(guī)模和績效的角度選擇控制變量,構建回歸模型。運用回歸分析的方法進行實證研究,研究結果顯示：中小板上市公司所披露的社會責任會計信息與其帶來的經濟后果之間存在一定的相關性。最后根據(jù)實證研究結論,提出完善中小板上市公司社會責任會計信息披露的對策和建議,以提高中小板上市公司社會責任會計信息的披露水平,為規(guī)范中小板上市公司社會責任會計信息披露提供了理論和實務上的支持。
[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.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.51;F270;F275

【共引文獻】

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1 苑澤明;王金月;李虹;;碳信息披露影響因素及經濟后果研究[J];天津師范大學學報(社會科學版);2015年02期

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本文編號：2197785