创业板上市公司社会责任信息披露体系研究

发布时间：2018-02-02 01:29

本文关键词： 创业板社会责任信息披露　出处：《云南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：创业板服务的对象是高新技术和成长型中小公司，，其职能在于提供融资平台和成长空间，为具有成长性和潜力性的中小公司提供必要的资金支持和发展平台，被誉为创新型、科技型、成长型公司的孵化器。放眼世界，各国政府对于创业板市场公司的审查和监管都非常严格，“信息披露”成为监管的重要手段和措施。由于创业板公司所独有的“高成长性和高风险性”，以社会责任为对象的信息披露，必然成为其“信息披露”中重中之重的内容。目前，社会责任信息披露方面的不透明、不严谨、含糊其辞甚至自相矛盾，已成为创业板上市公司承担社会责任总体水平欠佳的重要反映。由于我国创业板仍处于发展初期，针对社会责任信息披露的定性要求较多，定量要求较少，导致创业板上市公司对社会责任信息披露多以文字表述为主，缺少实质性披露内容，信息披露的可比性和有用性自然则减弱。因此，针对创业板上市公司进行社会责任信息披露的研究具有一定的研究价值。本研究通过借鉴利益相关者理论、信息不对称理论、可持续发展理论等理论分析框架，采用规范分析和实证分析，对创业板上市公司社会责任信息披露进行研究。首先基于我国已发布的关于社会责任信息披露指引文件作为制度背景进行介绍，其次以2010年至2012年期间创业板上市公司发布的社会责任报告书为依据，结合国内外社会责任信息评价体系的内容，对我国创业板上市公司的社会责任信息披露水平评价体系进行构建，并按照评价体系的指标内容和评分标准对每家社会责任报告进行质量评价，作为下一阶段研究创业板上市公司社会责任信息披露水平的替代量。通过选取影响社会责任信息的内外部压力因素进行实证检验，并将检验统计结果与主板上市公司进行对比和分析。最后从增强创业板上市公司社会责任信息披露意识、规范创业板上市公司社会责任信息披露制度、提高创业板上市公司社会责任信息披露质量三个维度，对我国创业板上市公司社会责任信息披露体系进行完善。
[Abstract]:Gem service is targeted at high-tech and growth small and medium-sized companies, its function is to provide financing platform and growth space, for the growth and potential of small and medium-sized companies to provide the necessary financial support and development platform. It is known as the incubator of innovative, technological and growth companies. Looking around the world, governments all over the world are very strict about the examination and supervision of gem companies. "Information disclosure" has become an important means and measure of supervision. Because of the unique "high growth and high risk" of gem companies, information disclosure with social responsibility as the object. At present, the disclosures of social responsibility information are not transparent, rigorous, vague and even self-contradictory. Gem has become an important reflection of the overall level of social responsibility of listed companies. Because the gem is still in the initial stage of development, there are more qualitative requirements and less quantitative requirements for the disclosure of social responsibility information. As a result, the gem listed companies to the social responsibility information disclosure is mainly written, lack of substantive disclosure content, the comparability and usefulness of information disclosure is naturally weakened. The research of social responsibility information disclosure for gem listed companies has certain research value. Based on stakeholder theory, information asymmetry theory, sustainable development theory and other theoretical analysis framework, this study adopts normative analysis and empirical analysis. The social responsibility information disclosure of listed companies in the gem is studied. Firstly, based on the published guidelines on social responsibility information disclosure in China as the background of the system. Secondly, based on the social responsibility report issued by gem listed companies from 2010 to 2012, combined with the content of the information evaluation system of social responsibility at home and abroad. The evaluation system of social responsibility information disclosure level of listed companies in gem is constructed, and each social responsibility report is evaluated according to the index content and scoring standard of the evaluation system. As the next stage of the study of gem listed companies social responsibility information disclosure level of substitution. Through the selection of social responsibility information affecting the internal and external pressure factors for empirical testing. And the statistical results of the test and the main board listed companies to compare and analyze. Finally from the gem listed companies to enhance the awareness of social responsibility information disclosure standardize gem listed companies social responsibility information disclosure system. Improve the social responsibility information disclosure quality of gem listed companies in three dimensions, and perfect the social responsibility information disclosure system of gem listed companies in China.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.6;F270;F832.51

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