企业社会责任信息质量特征体系构建——基于对信息使用者的问卷调查

发布时间：2018-08-19 09:53

【摘要】：本文从文献和实务中综合提炼出社会责任信息的主要质量特征,转化为具体明确、可评估的质量特征项目,并基于对信息使用者的问卷调查,运用探索性因子分析进行实证检验,同时确定各质量特征项目的权重,从而构建了社会责任信息质量特征体系。研究发现,社会责任信息质量特征和会计信息质量特征既有联系又有区别,相较之下,社会责任信息的使用者更强调其相关性、可理解性、平衡性和完整性,对可靠性要求相对较低,不强求可比性。本文的研究结论为评估社会责任信息质量提供了一个操作性框架,基于该框架的评估结果可用于企业社会责任评级、上市公司信息透明度评级,以及支撑进一步的学术研究,同时本文对指导和促成高质量社会责任信息披露具有重要意义。
[Abstract]:In this paper, the main quality characteristics of social responsibility information are extracted from literature and practice, and transformed into specific, clear and assessable quality characteristics. Based on the questionnaire survey of information users, exploratory factor analysis is used to carry out empirical testing, and the weight of each quality characteristics item is determined, thus the social responsibility letter is constructed. It is found that there are connections and differences between the quality characteristics of social responsibility information and that of accounting information. In contrast, the users of social responsibility information emphasize their relevance, understandability, balance and integrity. They have relatively low reliability requirements and do not require comparability. The quality of social responsibility information provides an operational framework. The evaluation results based on this framework can be used for corporate social responsibility ratings, information transparency ratings of listed companies, and support further academic research.
【作者单位】：西南财经大学会计学院;南京财经大学会计学院;南京大学商学院;
【基金】：国家社会科学基金项目“企业社会责任报告质量标准及其评估机制研究”(项目编号:09CSH030) 教育部人文社会科学基金项目“企业社会责任报告决策价值及其作用机理研究”(项目编号:12YJCZH297) 财政部“全国会计领军(后备)人才(学术类)培养项目” 西南财经大学“211工程”三期青年教师成长项目(项目编号:211QN10050)的资助
【分类号】：F270;F233

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