社会责任会计信息披露的实证研究——来自沪市2002年—2004年度的经验数据  

Positive Research on Society Responsibility Accounting Information Highlight——the Empirical Data From 2002 to 2004 on the Shanghai Stock Exchange

作　　者：刘长翠[1] 孔晓婷[1] 

机构地区：[1]山东财政学院会计学院,250014

出　　处：《会计研究》2006年第10期36-43,共8页Accounting Research

基　　金：国家自然科学基金项目<企业环境信息披露及其审计研究>的阶段性成果;项目批准号70272057。

摘　　要：本文以沪市上市公司的社会责任会计信息为研究对象,赋予社会贡献率指标新的含义,提出三个假设,从样本总体和分行业两个角度,回归分析样本公司社会贡献率与主营业务收入增长率、净资产收益率及资产负债率之间的关系,以期对社会责任会计信息披露的现状进行总结,并提出相应的对策建议。This article takes society responsibility accounting information of listed companies on the Shanghai stock exchange as research object,endows the society contribution factor with a recent meaning,and proposes three hypothesis,from two angles of the sample ensemble and different industries,using the regression analysis to show the relation of the social contribution factor with increasing rate in main income,return on net assets and debt to asset ratio,in the hope of carrying on the summary of the present situation of society responsibility accounting information,and putting forward to the corresponding countermeasure proposal.

关 键 词：社会责任 社会责任会计 社会贡献率 

分 类 号：F832.51[经济管理—金融学] F224