企业社会责任报告鉴证活动影响因素研究——来自我国上市公司的经验证据  

An Empirical Research on Drivers of Corporate Social Responsibility Report Attestation——Empirical evidence from Chinese listed companies

作　　者：李正[1] 官峰[2] 李增泉[3] 

机构地区：[1]杭州电子科技大学会计学院,310018 [2]上海财经大学会计学院 [3]上海财经大学会计与财务研究院

出　　处：《审计研究》2013年第3期102-112,共11页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:70802035);教育部重点研究基地重大课题(项目批准号:07JJD630007);教育部人文社科青年项目(项目批准号:09YJC790179);浙江省哲学社会科学规划项目(项目批准号:11ZJQN003YB);上海市教育委员会"曙光计划"(项目批准号:07SG40)等项目的资助

摘　　要：企业社会责任报告鉴证意见所提供的企业与利益相关者之间的信任关系是一种非正式制度,对提高企业经济效率具有重要意义。本文以我国沪深两市2010至2012年披露企业社会责任报告的1517家上市公司为研究对象,考察了企业社会责任报告鉴证活动的影响因素。实证结果表明,被媒体曝光负面企业社会责任事故的上市公司不倾向于进行社会责任报告鉴证行为;而法律制度、信任度较高地区的上市公司更倾向于进行社会责任报告鉴证行为;公司的规模、负债水平等企业内部因素也对企业进行社会责任报告鉴证活动具有影响。根据我国的制度背景、理论分析和实证结果,对如何推动我国企业社会责任报告鉴证活动提出了政策建议。As a kind of informal system, trust between stakeholder and company provided by the corporate social responsibility report attestation opinion is of great significance to improve the economic efficiency of companies. By Using 1517 listed companies that disclosed corporate social responsibility reports from 2010 to 2012 as samples ,we investigate components influencing corporate social responsibility report attestation. We found that the corporate social responsibility report attestation is positive in regions where legal environment is perfect and trust is high. However, the corporate social responsibility report attestation is negative correlated with the company＇s corporate social responsibility accidents exposed by media. Corporate characteristics such as scale and debt level would influence corporate social responsibility report attestation. According to our system background, theoretical analysis and empirical evidence ,we propose policy suggestions on improving corporate social responsibility report attestation in China.

关 键 词：社会责任 报告鉴证 信任 

分 类 号：F270[经济管理—企业管理] F224[经济管理—国民经济]