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企业社会责任信息披露效应研究

时间:2017-10-10 14:48来源:毕业论文
论文首先结合我国当前制度环境,通过分析我国上市公司社会责任信息披露现状与对比分析国内外社会责任实践活动,提出企业主动披露社会责任信息的重要性与研究社会责任信息披露
摘要企业社会责任问题一直是理论界与实务界关注的热点话题。而企业只有深刻了解披露社会责任信息所能产生的正向效应,才能更加积极的从事社会责任活动。本毕业论文首先结合我国当前制度环境,通过分析我国上市公司社会责任信息披露现状与对比分析国内外社会责任实践活动,提出企业主动披露社会责任信息的重要性与研究社会责任信息披露效应问题的必要性。其次,结合现有的社会责任信息披露与效应的研究综述以及利益相关者理论及信号传递理论等社会责任的一般理论,按照逻辑演绎的分析方法,从披露动因出发,论述企业通过披露社会责任信息向利益相关者传递信号,促成利益相关者积极合作,实现披露效应的机理过程,进而提出影响社会责任信息披露效应的三因素模型-披露形式、披露内容和披露程度。接着根据研究内容和检验假设综合运用内容分析法、描述性统计分析、独立样本T检验、相关性分析及多元线性回归分析等多种统计分析方法对我国企业社会责任披露的三因素与效应之间的关系进行研究探讨。最后总结本文研究结论,并为上市公司和监管部门提出合理的政策建议。14096
关键词:企业社会责任 披露形式 披露内容 披露程度 披露效应
毕 业 论 文 外 文 摘 要
Title  The research for the disclosure effect of corporate social responsibility information                      
Abstract
Corporate social responsibility has always been the hot topic for theoretical and practical world attention. Since only the enterprise was in depth knowledge about that the social responsibility information disclosure can have a positive effect, they will be more actively engaged in social responsibility activities. At first,in combination with current institutional environment,this paper put forward the importance for enterprise to disclosure social responsibility information proactively and the necessity to research for the effect of social responsibility information disclosure through the analysis of the status quo in social responsibility information disclosure of Chinese listed companies and a comparative analysis of the social responsibility practice between home and abroad. Second, combined with the The existing research summarizes on the relationship between social responsibility information disclosure and its effect and the general theory of social responsibility like Stakeholder theory and Signaling Effect theory, starting from disclosure drivers,we discusses the mechanism process that the enterprise send signals to the stakeholders through the disclosure of the social responsibility information,which contribute to stakeholders’ positive cooperation and the disclose the realize of disclosure effect  according to the logic analysis method, And then we put forward the three-factor model of influence to social responsibility information disclosure ,which consists of disclosure form, disclosure content and disclosure level. Then according to the research content and the inspection hypothesis,we comprehensively use many kinds of statistical analysis such as content analysis, descriptive statistics analysis, Independent-Samples T Test,  correlation analysis and multiple linear regression analysis to reserch the relationship between the three factors in society responsibility disclosure of our country’s enterprise and the effect. At last, this paper summarizes research conclusion and puts forward some reasonable suggestions for our listed companies and the regulators.
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Keywords : Corporate Social Responsibility;Disclosure Form;Disclosure Content; Disclosure Level; Disclosure Effect
目次
1 绪论    6
1.1 研究背景    7
1.2 研究意义    7 企业社会责任信息披露效应研究:http://www.lwfree.cn/kuaiji/20171010/14531.html
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