企业社会责任信息披露质量影响因素的实证分析  

An Empirical Study on the Quality of Social Responsibility Report of Corporation

作　　者：彭雯[1] 肖翔[1] 蓝茜[1] 

机构地区：[1]北京交通大学经济管理学院,北京100044

出　　处：《湖南商学院学报》2014年第1期66-70,共5页Journal of Hunan Business College

基　　金：北京交通大学国家级创新性实验计划项目"基于社会责任视角下企业内部控制缺陷披露与盈余质量相关性研究"(编号2013-54);国家社科基金项目(编号:12BGL051);国家自然科学基金项目资助(71272055)

摘　　要：随着我国越来越多的企业发布独立的社会责任报告,社会责任信息成为企业利益相关者经济决策的重要信息来源。尽管社会责任报告没有强制审计要求,如何认识企业社会责任信息质量却变得十分重要和迫切。文章通过实证研究对社会责任信息质量的影响因素进行分析,发现企业社会责任信息质量与公司规模、公司成长性有显著的正相关关系,与公司负债程度有显著负相关关系,公司盈利能力和公司的市场价值对社会责任报告的影响不明显。As more and more Chinese enterprises issue independent social responsibility report, social responsibility information has become an important source of information related to the interests of the enterprise economic decisions, but in social responsibility report there＇ s no mandatory audit requirements of the background, so bow to realize the information quality of corporate social responsibility has become very important and urgent. Through the empirical study on the influencing factors of social responsibility information quality, we find that the scale of the company has a significant positive correlation with the growth of corporate social responsibility information quality, while company debt levels have a negative correlation with it. The company＇s profitability and the market value have no obvious influence on social responsibility report.

关 键 词：企业社会责任 社会责任报告 影响因素 

分 类 号：F272-05[经济管理—企业管理]