企业社会责任披露意愿对会计信息质量影响分析

发布时间：2018-01-10 05:29

  本文关键词：企业社会责任披露意愿对会计信息质量影响分析　出处：《财会通讯》2017年19期 　论文类型：期刊论文

  更多相关文章： 披露意愿 自愿披露 强制披露 真实盈余 应计盈余

【摘要】：随着市场经济发展的深入化,企业经营情况与市场参与度的衡量因素趋于多元化。伴随着上市公司在市场中所占有的比重加大与代理制发展过程中管理层与企业所有者之间的矛盾深化发展,企业会计信息的质量成为人们日益重视的问题。但是,现代企业作为现代社会有机团结的产物,其已经从单纯的盈利性转为多元性发展机构,其所承担的社会责任是社会对企业信任度的重要衡量因素。针对企业社会责任,目前采用的自愿披露与强制披露相结合,二者具有共存的必要性与可行性,但其在实践上还存在着一定的困境。针对此,本文以企业会计信息质量为研究对象,按照对社会责任不同披露意愿下的企业会计质量展开定量探讨,对其之间的关系进行阐述分析。
[Abstract]:With the deepening of the development of market economy. With the increase of the proportion of listed companies in the market and the deepening of contradictions between management and business owners in the development of agency system, the measurement factors of business operation and market participation tend to be diversified. People pay more and more attention to the quality of enterprise accounting information. However, as the product of organic unity in modern society, modern enterprise has changed from a simple profit-making to a pluralistic development institution. Its social responsibility is an important measure of social trust to enterprises. In view of corporate social responsibility, voluntary disclosure and compulsory disclosure are adopted at present, both of which have the necessity and feasibility of coexistence. However, there are still some difficulties in practice. In view of this, this paper takes the quality of enterprise accounting information as the research object, and carries out a quantitative discussion on the enterprise accounting quality under the different willingness to disclose the social responsibility. The relationship between them is analyzed.
【作者单位】： 东北林业大学经济管理学院;
【分类号】：F270;F275;F832.51
【正文快照】： 一、引言随着我国市场主体多元化发展与市场经济纵深化发展,伴随而来的诸多问题也引起了政府和个人的重视。我国社会事件频发,诸如食品安全与企业诚信危机等成为全社会共同关注的问题,其也引起了民众对企业社会责任这一问题的关注。伴随着企业社会责任问题的相关理论与实践的，

本文编号：1404062