本文關(guān)鍵詞： 創(chuàng)業(yè)板 社會責(zé)任 信息披露　出處：《云南財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：創(chuàng)業(yè)板服務(wù)的對象是高新技術(shù)和成長型中小公司，，其職能在于提供融資平臺和成長空間，為具有成長性和潛力性的中小公司提供必要的資金支持和發(fā)展平臺，被譽(yù)為創(chuàng)新型、科技型、成長型公司的孵化器。放眼世界，各國政府對于創(chuàng)業(yè)板市場公司的審查和監(jiān)管都非常嚴(yán)格，“信息披露”成為監(jiān)管的重要手段和措施。由于創(chuàng)業(yè)板公司所獨有的“高成長性和高風(fēng)險性”，以社會責(zé)任為對象的信息披露，必然成為其“信息披露”中重中之重的內(nèi)容。目前，社會責(zé)任信息披露方面的不透明、不嚴(yán)謹(jǐn)、含糊其辭甚至自相矛盾，已成為創(chuàng)業(yè)板上市公司承擔(dān)社會責(zé)任總體水平欠佳的重要反映。由于我國創(chuàng)業(yè)板仍處于發(fā)展初期，針對社會責(zé)任信息披露的定性要求較多，定量要求較少，導(dǎo)致創(chuàng)業(yè)板上市公司對社會責(zé)任信息披露多以文字表述為主，缺少實質(zhì)性披露內(nèi)容，信息披露的可比性和有用性自然則減弱。因此，針對創(chuàng)業(yè)板上市公司進(jìn)行社會責(zé)任信息披露的研究具有一定的研究價值。 本研究通過借鑒利益相關(guān)者理論、信息不對稱理論、可持續(xù)發(fā)展理論等理論分析框架，采用規(guī)范分析和實證分析，對創(chuàng)業(yè)板上市公司社會責(zé)任信息披露進(jìn)行研究。首先基于我國已發(fā)布的關(guān)于社會責(zé)任信息披露指引文件作為制度背景進(jìn)行介紹，其次以2010年至2012年期間創(chuàng)業(yè)板上市公司發(fā)布的社會責(zé)任報告書為依據(jù)，結(jié)合國內(nèi)外社會責(zé)任信息評價體系的內(nèi)容，對我國創(chuàng)業(yè)板上市公司的社會責(zé)任信息披露水平評價體系進(jìn)行構(gòu)建，并按照評價體系的指標(biāo)內(nèi)容和評分標(biāo)準(zhǔn)對每家社會責(zé)任報告進(jìn)行質(zhì)量評價，作為下一階段研究創(chuàng)業(yè)板上市公司社會責(zé)任信息披露水平的替代量。通過選取影響社會責(zé)任信息的內(nèi)外部壓力因素進(jìn)行實證檢驗，并將檢驗統(tǒng)計結(jié)果與主板上市公司進(jìn)行對比和分析。最后從增強(qiáng)創(chuàng)業(yè)板上市公司社會責(zé)任信息披露意識、規(guī)范創(chuàng)業(yè)板上市公司社會責(zé)任信息披露制度、提高創(chuàng)業(yè)板上市公司社會責(zé)任信息披露質(zhì)量三個維度，對我國創(chuàng)業(yè)板上市公司社會責(zé)任信息披露體系進(jìn)行完善。
[Abstract]:Gem service is targeted at high-tech and growth small and medium-sized companies, its function is to provide financing platform and growth space, for the growth and potential of small and medium-sized companies to provide the necessary financial support and development platform. It is known as the incubator of innovative, technological and growth companies. Looking around the world, governments all over the world are very strict about the examination and supervision of gem companies. "Information disclosure" has become an important means and measure of supervision. Because of the unique "high growth and high risk" of gem companies, information disclosure with social responsibility as the object. At present, the disclosures of social responsibility information are not transparent, rigorous, vague and even self-contradictory. Gem has become an important reflection of the overall level of social responsibility of listed companies. Because the gem is still in the initial stage of development, there are more qualitative requirements and less quantitative requirements for the disclosure of social responsibility information. As a result, the gem listed companies to the social responsibility information disclosure is mainly written, lack of substantive disclosure content, the comparability and usefulness of information disclosure is naturally weakened. The research of social responsibility information disclosure for gem listed companies has certain research value. Based on stakeholder theory, information asymmetry theory, sustainable development theory and other theoretical analysis framework, this study adopts normative analysis and empirical analysis. The social responsibility information disclosure of listed companies in the gem is studied. Firstly, based on the published guidelines on social responsibility information disclosure in China as the background of the system. Secondly, based on the social responsibility report issued by gem listed companies from 2010 to 2012, combined with the content of the information evaluation system of social responsibility at home and abroad. The evaluation system of social responsibility information disclosure level of listed companies in gem is constructed, and each social responsibility report is evaluated according to the index content and scoring standard of the evaluation system. As the next stage of the study of gem listed companies social responsibility information disclosure level of substitution. Through the selection of social responsibility information affecting the internal and external pressure factors for empirical testing. And the statistical results of the test and the main board listed companies to compare and analyze. Finally from the gem listed companies to enhance the awareness of social responsibility information disclosure standardize gem listed companies social responsibility information disclosure system. Improve the social responsibility information disclosure quality of gem listed companies in three dimensions, and perfect the social responsibility information disclosure system of gem listed companies in China.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F276.6;F270;F832.51

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