食品行业社会责任会计信息披露影响因素研究

发布时间：2018-05-27 11:12

本文选题：食品行业 + 社会责任会计　；参考：《南华大学》2013年硕士论文

【摘要】：伴随着全球经济的迅速发展、商业文明的不断进步，可持续发展成为当今时代的发展理念，企业生产经营的目标不再是仅仅追求经济效益，同时要将产品安全、环境污染等社会及环境因素考虑在内。企业积极履行社会责任有利于社会发展、有利于企业长远发展，是可持续发展的必然要求。然而，近期频发的食品安全事件，如“三聚氰胺”“双汇瘦肉精”和“地沟油”等事件，食品行业的社会责任信息披露成为公众了解其产品安全的重要途径，股东、债权人、政府、社会公众等利益相关者要求食品行业披露社会责任信息的愿望更加强烈。但鉴于社会责任的推行在我国仍不健全，尚未形成强制披露制度，食品行业社会责任的履行远不符合社会公众的期望。本文首先回顾了国内外企业社会责任会计信息披露的研究成果。其次，以利益相关者理论、三重底线理论、信息不对称理论、信号传递理论、代理理论及会计学理论为基础，分析了社会责任会计信息披露的影响因素。再次本文选取2010年、2011年我国食品行业上市公司为研究对象，并提出相关假设，同时引入食品行业社会责任会计指数SDI，并结合我国资本市场及食品行业的特点，从公司特征、治理结构以及公司所处区域发展水平等角度定义本文的七个自变量，得出我国上市公司社会责任会计信息披露影响因素的多元回归模型。运用SPSS19.0对我国食品行业上市公司2010年、2011年社会责任会计信息披露进行描述性统计分析，并针对所建模型进行多元回归分析，对食品行业社会责任会计信息披露的影响因素进行实证检验，本文通过实证分析，得出如下结论：（1）我国食品行业上市公司2010年、2011年社会责任会计信息披露整体水平较低，，2011年的披露情况略优于2010年。上市公司公司倾向于不披露或较少披露不利于公司形象的社会责任信息，披露有利于提高企业形象的社会责任信息。（2）2010年度、2011年度数据研究表明：企业规模、企业盈利、地区GDP与社会责任会计信息披露水平正相关；财务风险与社会责任会计信息披露水平负相关；企业董事长总经理二职合一无显著影响。独立董事比例、控股股东性质在2010年无显著影响，2011年与社会责任会计信息披露水平正相关。进一步根据实证结果提出相应的政策建议及研究展望。
[Abstract]:With the rapid development of the global economy and the continuous progress of commercial civilization, sustainable development has become the development concept of the present era. The goal of enterprise production and management is not only to pursue economic benefits, but also to ensure the safety of products. Social and environmental factors such as environmental pollution are taken into account. It is necessary for sustainable development for enterprises to fulfill their social responsibility actively and for their long-term development. However, in the recent frequent food safety incidents, such as melamine, Shuanghui lean meatine and gutter oil, the disclosure of social responsibility information in the food industry has become an important way for the public to understand the safety of their products, shareholders, creditors, etc. Stakeholders, such as the government and the public, have a stronger desire to disclose social responsibility information to the food industry. However, in view of the fact that the implementation of social responsibility in our country is still imperfect and the compulsory disclosure system has not yet been formed, the implementation of social responsibility in the food industry is far from meeting the expectations of the public. This paper first reviews the research results of corporate social responsibility accounting information disclosure at home and abroad. Secondly, based on stakeholder theory, triple bottom line theory, information asymmetry theory, signal transmission theory, agency theory and accounting theory, this paper analyzes the influencing factors of social responsibility accounting information disclosure. Thirdly, this paper selects the food industry listed companies in 2010 and 2011 as the research object, and puts forward the related assumptions, and introduces the food industry social responsibility accounting index SDI, and combines the characteristics of our country's capital market and food industry, from the company characteristics. From the perspective of governance structure and the level of regional development of the company, this paper defines seven independent variables, and obtains a multivariate regression model of the influencing factors of social responsibility accounting information disclosure of listed companies in China. SPSS19.0 is used to analyze the disclosures of social responsibility accounting information in the food industry in 2010 and 2011, and multivariate regression analysis is carried out according to the established model. This paper makes an empirical test on the factors influencing the disclosure of social responsibility accounting information in the food industry. The conclusion is as follows: 1) in 2010, the overall level of social responsibility accounting information disclosure in China's food industry listed companies was relatively low, and the disclosure situation in 2011 was slightly better than that in 2010. Listed companies tend not to disclose or less disclose social responsibility information that is not conducive to the image of the company, and disclosure of social responsibility information that is conducive to improving the corporate image. Regional GDP is positively related to the level of social responsibility accounting information disclosure; financial risk is negatively related to the level of social responsibility accounting information disclosure; The proportion of independent directors and the nature of controlling shareholders had no significant influence in 2010, and the level of social responsibility accounting information disclosure was positively correlated in 2011. Further, according to the empirical results, the corresponding policy recommendations and research prospects are put forward.
【学位授予单位】：南华大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F270;F426.82

【参考文献】