社会责任战略与会计稳健性  

Corporate Social Responsibility Strategy and Accounting Conservatism

作　　者：赵燕[1,2] 

机构地区：[1]南京大学商学院,江苏南京210093 [2]安徽财经大学商学院,安徽蚌埠233041

出　　处：《山西财经大学学报》2013年第9期104-115,共12页Journal of Shanxi University of Finance and Economics

基　　金：国家社会科学基金重大招标项目(09&ZD055);国家社会科学基金项目(07BJY018);南京大学研究生创新工程"科研创新基金"项目(201211);南京大学国际化会计学博士生项目(IAPHD)

摘　　要：以2009～2011年我国沪深A股非金融类上市公司为样本,考察了在经济形势持续恶化、迫切需要企业转型的关键时期,公司社会责任发展战略对会计稳健性的影响以及对经营绩效的协同作用。研究发现,实施社会责任发展战略的上市公司比其他公司采取了较为稳健的会计政策,公司发展战略的不同导致了对会计稳健性需求的差异。同时,履行社会责任的公司采取稳健会计政策的动机与Watts理论所述有别,它是企业战略主动选择的结果;在社会责任战略与稳健会计政策的共同作用下,企业的经营绩效有所提升。Using the data for A-share non-financial firms during 2009-2011 in China, this paper empirically examines how cor- porate social responsibility strategy impact on accounting conservatism and the synergistic effect of corporate operating performance, especially in the critical period of the economic conditions continue to deteriorate and enterprise needed to be transformation urgently. This research demonstrates that the firms implement social responsibility strategy will choose the accounting conservatism policy com- paring with other firms. The difference of company development strategy leads to the different demand for accounting conservatism. Secondly, the motivation that the CSR firms carry on the conservatism policy is different from Watts＇ research;it＇s the resnhs of firms＇ strategic initiative selection. Synergistic effect between social responsibility strategy and conservatism policy improve corporate operating performance.

关 键 词：社会责任战略 会计稳健性 协同作用 企业业绩 

分 类 号：F23[经济管理—会计学]