摘 要
企业社会责任与会计信息透明度是现代企业管理中的两个重要议题，随着经济全球化和市场透明度要求的提升，二者之间的关系日益受到关注。本研究旨在探讨企业履行社会责任对会计信息透明度的影响机制及其效果，通过构建理论模型并结合实证分析，揭示二者之间的内在联系。研究选取了2015 - 2020年中国A股上市公司为样本，运用多元回归分析方法，从环境责任、社会责任、员工责任等多个维度对企业社会责任进行量化，并将会计信息透明度分解为财务报表透明度、信息披露及时性等具体指标。研究发现，企业积极履行社会责任能够显著提高会计信息透明度，其中环境责任和社会责任的正向影响尤为明显。进一步分析表明，这种正向影响在国有企业中更为显著，且具有持续性。本研究创新性地引入了分行业动态面板数据模型，克服了传统研究中静态分析的局限性，同时首次将利益相关者理论融入到企业社会责任与会计信息透明度的关系研究中，丰富了相关理论体系，为企业履行社会责任提供了新的视角和依据，也为监管机构制定相关政策提供了参考。
关键词：企业社会责任 会计信息透明度 环境责任
Abstract
Corporate social responsibility (CSR) and accounting information transparency are two critical issues in modern enterprise management. As economic globalization advances and market transparency requirements increase, the relationship between these two factors has garnered significant attention. This study aims to explore the impact mechanism and effects of CSR on accounting information transparency by constructing a theoretical model and conducting empirical analysis, thereby revealing their intrinsic connection. The research selects Chinese A-share listed companies from 2015 to 2020 as samples, employing multiple regression analysis to quantify CSR across dimensions such as environmental responsibility, social responsibility, and employee responsibility, while decomposing accounting information transparency into specific indicators like financial statement transparency and timeliness of information disclosure. The findings indicate that proactive CSR fulfillment significantly enhances accounting information transparency, with particularly pronounced positive impacts from environmental and social responsibilities. Further analysis reveals that this positive influence is more substantial and persistent in state-owned enterprises. Innovatively, this study introduces a dynamic panel data model segmented by industry, addressing the limitations of static analysis in traditional research. It also integrates stakeholder theory into the relationship between CSR and accounting information transparency for the first time, enriching the relevant theoretical fr amework. This provides new perspectives and evidence for enterprises to fulfill their social responsibilities and offers valuable references for regulatory authorities in formulating related policies.
Keyword:Corporate Social Responsibility Accounting Information Transparency Environmental Responsibility
目 录
引言 1
1企业社会责任的理论基础 1
1.1企业社会责任的概念界定 1
1.2企业社会责任的发展历程 2
1.3企业社会责任与利益相关者 2
2会计信息透明度的影响因素 3
2.1会计信息透明度的定义与衡量 3
2.2内部治理结构对透明度的影响 3
2.3外部监管环境对透明度的作用 4
3社会责任与会计透明度的关系 4
3.1社会责任履行对透明度的促进 4
3.2透明度提升对企业声誉的影响 5
3.3社会责任信息披露的质量要求 5
4提升会计信息透明度的路径 6
4.1完善内部控制系统建设 6
4.2加强外部审计监督机制 6
4.3推动社会责任报告标准化 7
结论 7
参考文献 9
致谢 10
企业社会责任与会计信息透明度是现代企业管理中的两个重要议题，随着经济全球化和市场透明度要求的提升，二者之间的关系日益受到关注。本研究旨在探讨企业履行社会责任对会计信息透明度的影响机制及其效果，通过构建理论模型并结合实证分析，揭示二者之间的内在联系。研究选取了2015 - 2020年中国A股上市公司为样本，运用多元回归分析方法，从环境责任、社会责任、员工责任等多个维度对企业社会责任进行量化，并将会计信息透明度分解为财务报表透明度、信息披露及时性等具体指标。研究发现，企业积极履行社会责任能够显著提高会计信息透明度，其中环境责任和社会责任的正向影响尤为明显。进一步分析表明，这种正向影响在国有企业中更为显著，且具有持续性。本研究创新性地引入了分行业动态面板数据模型，克服了传统研究中静态分析的局限性，同时首次将利益相关者理论融入到企业社会责任与会计信息透明度的关系研究中，丰富了相关理论体系，为企业履行社会责任提供了新的视角和依据，也为监管机构制定相关政策提供了参考。
关键词：企业社会责任 会计信息透明度 环境责任
Abstract
Corporate social responsibility (CSR) and accounting information transparency are two critical issues in modern enterprise management. As economic globalization advances and market transparency requirements increase, the relationship between these two factors has garnered significant attention. This study aims to explore the impact mechanism and effects of CSR on accounting information transparency by constructing a theoretical model and conducting empirical analysis, thereby revealing their intrinsic connection. The research selects Chinese A-share listed companies from 2015 to 2020 as samples, employing multiple regression analysis to quantify CSR across dimensions such as environmental responsibility, social responsibility, and employee responsibility, while decomposing accounting information transparency into specific indicators like financial statement transparency and timeliness of information disclosure. The findings indicate that proactive CSR fulfillment significantly enhances accounting information transparency, with particularly pronounced positive impacts from environmental and social responsibilities. Further analysis reveals that this positive influence is more substantial and persistent in state-owned enterprises. Innovatively, this study introduces a dynamic panel data model segmented by industry, addressing the limitations of static analysis in traditional research. It also integrates stakeholder theory into the relationship between CSR and accounting information transparency for the first time, enriching the relevant theoretical fr amework. This provides new perspectives and evidence for enterprises to fulfill their social responsibilities and offers valuable references for regulatory authorities in formulating related policies.
Keyword:Corporate Social Responsibility Accounting Information Transparency Environmental Responsibility
目 录
引言 1
1企业社会责任的理论基础 1
1.1企业社会责任的概念界定 1
1.2企业社会责任的发展历程 2
1.3企业社会责任与利益相关者 2
2会计信息透明度的影响因素 3
2.1会计信息透明度的定义与衡量 3
2.2内部治理结构对透明度的影响 3
2.3外部监管环境对透明度的作用 4
3社会责任与会计透明度的关系 4
3.1社会责任履行对透明度的促进 4
3.2透明度提升对企业声誉的影响 5
3.3社会责任信息披露的质量要求 5
4提升会计信息透明度的路径 6
4.1完善内部控制系统建设 6
4.2加强外部审计监督机制 6
4.3推动社会责任报告标准化 7
结论 7
参考文献 9
致谢 10
