内部控制、产权性质与社会责任信息披露——来自中国上市公司的经验证据

Internal Control,Nature of Property Right and Social Responsibility Information Disclosure: Evidence from Chinese Listed Companies

本文在理论分析基础上,实证检验了内部控制、产权性质对企业社会责任信息披露的影响。研究结果表明,内部控制对社会责任信息的披露具有显著的正向影响,且在非国有企业,内部控制对其社会责任信息披露的正向作用更强。本文的研究一方面从实证的视角验证了COSO等内控报告提出的内部控制的作用范畴已拓展至非财务信息领域;另一方面,本文的研究揭示了内部控制是企业社会责任信息披露行为的重要影响因素,说明可以通过强化内部控制实现我国企业社会责任信息披露水平的提升。

According to the development of internal control theory framework,the role of internal control has been extended to non-financial information. On the basis of theoretical analysis,this paper empirically tests the influence of internal control on social responsibility information disclosure. The results show that the internal control has a prominent positive effect on social responsibility information disclosure,and in the non state-owned enterprises,internal control has a more prominent positive effect on social responsibility information disclosure. On the one hand,this paper verifies that the role of internal control in COSO and other internal control reports extends from the financial reporting to the non-financial reporting from the empirical perspective,On the other hand,the research of this paper reveals that the internal control is the important influence factor of the social responsibility information disclosure behavior,and it can improve the level of corporate social responsibility information disclosure in China from the perspective of internal control.