贵州财经大学学报

›› 2017 ›› Issue (03): 60-69.

• 工商管理 • 上一篇    下一篇

企业社会责任信息披露充分性研究

杜剑1,2, 王肇2, 刘晓燕3   

  1. 1. 中国财政科学研究院, 北京 100142;
    2. 贵州财经大学, 贵州 贵阳 550025;
    3. 61699部队, 湖北 枝江 443200
  • 收稿日期:2016-11-10 出版日期:2017-05-15 发布日期:2017-05-26
  • 作者简介:杜剑(1976-),男,汉,四川乐山人,中国财政科学研究院博士后,贵州财经大学会计学院教授,硕士生导师,研究方向为企业社会责任、公司治理、税收政策;王肇(1993-),男,汉,河北承德人,贵州财经大学会计学硕士研究生,研究方向为企业社会责任,财务管理理论与方法;刘晓燕(1981-),女,汉,湖北枝江人,61699部队经济师。
  • 基金资助:

    本文受国家社科基金项目《企业社会责任信息传递机制研究》（11XSH027）、贵州省教育厅高校人文社科研究项目《大数据背景下贵州省企业环境信息披露研究》支持。

The adequacy of corporate social responsibility information research

DU Jian1,2, WANG Zhao2, LIU Xiao-yan3   

  1. 1. Chinese Academy of Fiscal Sciences, Beijing, 100142, China;
    2. Guizhou University of Finance and Economics, Guiyang Guizhou, 550025, China;
    3. 61699 Army, Zhijiang Hubei, 443200, China
  • Received:2016-11-10 Online:2017-05-15 Published:2017-05-26

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摘要： 企业基于多重原因披露社会责任信息，而为保证自身利益，会有选择地传递有利信息并隐藏不利信息。这种行为使得利益相关者获得的信息不充分、不准确，导致其错误的判断和决策。因此，针对完善社会责任信息披露制度和保证社会责任信息质量进行研究有重要的理论和实际意义。通过对2012年-2014年深圳证券交易所和上海证券交易所上市公司社会责任信息披露内容进行统计分析，探究企业社会责任信息披露不足的现状及政策完善途径，为我国企业社会责任信息披露机制构建提供参考。

关键词: 企业社会责任, 信息传递机制, 充分性研究

Abstract: Corporate information disclosure of social responsibility based on multiple causes. And to ensure their own interests, the listed companies have adverse select favorable message and hidden the bad information. This kind of behavior makes stakeholders get insufficient and inaccurate information, and lead to the wrong economic judgment which causes economic problems. Therefore, researchers aiming at the improvement of the social responsibility information disclosure system and the improvement of the quality of social responsibility information has important theoretical and practical significance. This article analyzes social responsibility information disclosure content of the listed companies in the Shenzhen Stock Exchange and the Shanghai Stock Exchange through 2012 to 2014 by statistical analysis. And we want to explore the present situation of corporate social responsibility information disclosure which is considered to be inadequate, and to explore the way to improve the policy. This article aims to provide reference for the construction of our country corporate social responsibility information disclosure mechanism.

Key words: corporate social responsibility, information transfer mechanism, sufficiency study

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