摘 要
企业社会责任报告质量与会计信息透明度的关系研究旨在探讨两者之间的内在联系，随着经济全球化进程加快和社会对企业社会责任关注度的提升，企业不仅需要在经济层面创造价值，还需积极履行社会责任并有效传递相关信息。高质量的企业社会责任报告能够全面准确地反映企业在环境、社会等多方面的努力与成果，而会计信息透明度是衡量企业财务状况及经营成果公开程度的重要指标。本研究基于利益相关者理论和信号传递理论，选取沪深两市A股上市公司为样本，采用内容分析法对社会责任报告进行评分以量化其质量，并运用多元回归模型分析二者关系。结果表明，企业社会责任报告质量与会计信息透明度呈显著正相关，即高质量的社会责任报告有助于提高会计信息透明度。进一步研究发现，在不同产权性质下这种关系存在差异，国有企业中该正向影响更为明显。此外，媒体关注在两者关系间起到正向调节作用，当企业受到更多媒体监督时，社会责任报告质量对会计信息透明度的促进效果更强。本研究创新性地将企业社会责任报告质量纳入会计信息透明度的影响因素考察范畴，丰富了相关理论研究成果，为企业编制高质量社会责任报告提供了理论依据，同时为监管机构完善相关政策提供参考。
关键词：企业社会责任报告质量；会计信息透明度；利益相关者理论；信号传递理论；媒体关注；产权性质差异
Abstract
The study on the relationship between corporate social responsibility (CSR) report quality and accounting information transparency aims to explore the intrinsic connection between these two aspects. As economic globalization accelerates and societal attention to corporate social responsibility increases, enterprises are not only required to create value at the economic level but also to actively fulfill their social responsibilities and effectively communicate relevant information. High-quality CSR reports can comprehensively and accurately reflect a company’s efforts and achievements in various areas such as the environment and society, while accounting information transparency serves as a critical indicator for measuring the extent of disclosure of a company’s financial condition and operating results. Based on stakeholder theory and signaling theory, this study selects A-share listed companies from the Shanghai and Shenzhen stock markets as samples. Content analysis is employed to score and quantify the quality of CSR reports, and multiple regression models are used to analyze the relationship between CSR report quality and accounting information transparency. The results indicate a significant positive correlation between CSR report quality and accounting information transparency, suggesting that high-quality CSR reports contribute to enhanced accounting information transparency. Further analysis reveals that this relationship varies under different ownership structures, with a more pronounced positive effect observed in state-owned enterprises. Additionally, media attention plays a positive moderating role in this relationship; when companies receive greater media scrutiny, the promoting effect of CSR report quality on accounting information transparency becomes stronger. This study innovatively incorporates CSR report quality into the scope of factors influencing accounting information transparency, enriching theoretical research outcomes. It provides a theoretical basis for companies to prepare high-quality CSR reports and offers valuable references for regulatory authorities to refine relevant policies.
Keywords：Quality Of Corporate Social Responsibility Reports；Accounting Information Transparency；Stakeholder Theory；Signaling Theory；Media Attention；Differences In Property Rights Nature
目 录
摘 要 I
Abstract II
引 言 1
第一章 企业社会责任报告质量的衡量 2
1.1 社会责任报告的内容构成 2
1.2 报告质量的评价指标体系 3
1.3 质量衡量的实证方法 3
第二章 会计信息透明度的影响因素 5
2.1 透明度的基本概念界定 5
2.2 内部治理对透明度的作用 5
2.3 外部环境与透明度关系 6
第三章 社会责任报告质量对透明度影响机制 8
3.1 信息传递的直接效应 8
3.2 利益相关者信任建立 8
3.3 企业声誉提升路径 9
第四章 实证研究与案例分析 11
4.1 研究样本选取标准 11
4.2 数据收集与处理方法 11
4.3 案例对比分析结果 12
结 论 14
参考文献 15
致 谢 16
