社会责任信息披露质量、交易成本与商业信用模式  

The Quality of Social Responsibility Information Disclosure,Transaction Cost and Mode of Trade Credit

作　　者：袁卫秋[1] 王海姣[1] 

机构地区：[1]南京财经大学会计学院,江苏南京210023

出　　处：《南京财经大学学报》2016年第6期51-62,共12页Journal of Nanjing University of Finance and Economics

基　　金：国家自然科学基金项目"融资约束影响产业绩效:并购规模与并购方向的作用"(71271139);国家自然科学基金项目"基于公众认知视角的邻避项目环境风险评估与治理研究"(71671080);江苏高校优势学科建设工程资助项目(PAPD);江苏高校品牌专业建设工程资助项目

摘　　要：以购销交易中商业信任关系的形成机制和表现形式为研究视角,运用以2009—2014年期间深沪两地的全部A股上市公司数据,研究了企业社会责任信息披露质量对不同交易成本下的商业信用模式的影响。研究发现:(1)相对于未披露社会责任信息的企业,披露低质量社会责任信息的企业并没有获得更多交易成本较低的商业信用模式,即两者对于交易成本较低的商业信用模式的获得没有明显差异;(2)相对于未披露社会责任信息的企业,披露高质量社会责任信息的企业获得了较多的交易成本较低的商业信用模式;(3)相对于披露低质量社会责任信息的企业,披露高质量社会责任信息的企业获得了较多的交易成本较低的商业信用模式。这些结论说明,社会责任信息披露质量远比社会责任信息披露与否更为重要。From the perspective of the formation mechanism and expression form of business trust relationship, this paper studies the impact of corporate social responsibility information disclosure quality on the business credit model under different transaction costs with all the A of Shanghai and Shenzhen A-share listed company data during from 2009 to 2014. The research results show that ： （ 1 ） Compared with the non-disclosure of corporate social responsibility information, companies with low quali- ty social responsibility information have not obtained more commercial credit models of lower transaction costs. Namely, the two sides have no significant differences in the use of commercial credit models of lower transaction costs; （2） Compared with the non-disclosure of corporate social responsibility information, companies with high quality social responsibility information have obtained more commercial credit models of lower transaction costs ; （3） Compared with the disclosure of the low quality of corporate social responsibility information, companies with high quality social responsibility information have obtained more commercial credit models of lower transaction costs. The conclusion is that the quality of social responsibility information disclosure is more important than the social responsibility information disclosure.

关 键 词：社会责任信息披露质量 商业信用模式 信任 交易成本 

分 类 号：F231.5[经济管理—会计学]