【作者】 马丽丽；

【导师】 陈玉清；

【作者基本信息】 东北大学 ， 会计学， 2006， 硕士

【摘要】 随着西方国家对社会责任认识的逐步加深，社会责任会计应运而生，在西方国家对社会责任会计研究不断创新和深入的影响下，我国在二十世纪80年代末期开始对社会责任会计开始进行研究，并有了一定程度的发展。 目前，我国对社会责任的研究正处在起步阶段，到2006年1月1日起开始实施的新的《公司法》之前，我国没有颁布任何明确要求公司承担社会责任的法律法规。而在新颁布实施的公司法中，明确要求公司“承担社会责任”。在我国的资本市场上，上市公司对社会责任会计信息的披露现状如何?具有怎样的特点?资本市场上是否对社会责任会计信息有需求?这样的信息在资本市场上会有怎样的反应?企业的各个利益相关者如何看待企业承担的社会责任呢? 带着这些问题，本文运用抽样分析的方法，选取我国上市公司中具有代表性的电子通讯行业，分析该行业上市公司2003年公开披露的定期报告，概括出我国上市公司社会责任信息披露的现状和特点，并从上市公司现有的财务报告中挖掘能体现上市公司承担社会责任的会计信息。在此基础上建立了一套能体现上市公司为利益相关者承担社会责任会计指标体系，用这一指标体系揭示了我国深市、沪市所有上市公司对其利益相关者的真实贡献，并运用回归分析的方法，实证分析了在资本市场上股价对这一信息的反应。实证结果表明：从总体上看，现阶段我国上市公司社会责任会计信息的价值相关性不强，但是，由于行业特色的存在，不同行业之间的价值相关性迥异。这一实证结果给我国社会责任会计的发展带来了一些有意义的启示，本文就此实证结论对我国社会责任会计以后的发展提出了几点建议。推进政府、企业与社会公众增强社会责任意识，为我国尽快发展社会责任会计提供一定参考。更多还原

【Abstract】 The social responsibility accounting came into being along with the western countries deeper and deeper cognition to the social responsibility. With the influence of western countries deep study and innovation to the social responsibility issue, China developed the study of the social responsibility in the 20 century 80’s and obtained some achievement.At present, our country’s study of social responsibility is in the elementary stage. Before the implement of new company law on January 1^st 2006, there is no law to require the listed company to take on the social responsibility but the new company law asks the company to take on the social responsibility definitely. In our country’s capital market, how dose the listed company disclose the social responsibility information? What’s about the characteristic? Dose our capital market need social responsibility information? What is the information’s reaction in the capital market? What are the stakeholders’ views about the social responsibility?Because of these questions, firstly, this paper chooses the electron and communication industry to analysis these companies’ periodical reports in order to summarize the circumstance of the social responsibility information disclosure. Finding the information that can express the company’s social responsibility in periodical reports to build an index system of social responsibility accounting information. Using this index system to explain the real contribution of all companies in China’s stock market and adopting the linear regression to analyze the market reaction of the company’s social responsibility accounting information. The empirical study result shows that the correlation between stock price and social responsibility accounting information is weak and obviously different from each industry. This paper that owes reference value to improve the development of social responsibility accounting can present some advice to strengthen the social responsibility consciousness of the government, companies, and the social public.更多还原