企业社会责任披露意愿对会计信息质量影响分析

An Analysis of the Influence of the Disclosure of Corporate Social Responsibility on Accounting Information Quality

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。

with the development of market economy,the measure of the situation of business operation and market participation tends to be diversified.With the listed companies in the market share and increase the proportion of the contradiction between the system in the development process of the management and the owner of the development,the quality of accounting information is becoming more and more problems.However,modern enterprise as a product of organic unity of modern society,it has been transferred from a simple profit to a diverse development,and its social responsibility is an important measure of social trust.However,this corporate social responsibility,the voluntary disclosure and mandatory disclosure of the combination of the two has the necessity and feasibility of coexistence,but in practice there are still some difficulties.For this,based on the accounting information quality of accounting as the research object,aiming at different enterprises of different social responsibility disclosure will under the accounting quality quantitative study,analyzes the relationship between them.