食品业上市公司社会责任会计信息披露与企业绩效关系研究

基于食品业上市公司的样本数据进行研究,以可持续发展理论为基石,利益相关者理论为导向,选取2015-2017年的食品业上市公司为样本,参考国内外的研究文献与研究方法,运用统计分析软件对企业社会责任会计信息披露与企业绩效的关系进行研究。客观分析2015-2017年食品业上市公司履行社会责任的情况,并用SPSS分析其与企业绩效的相关性,建立多元回归模型,验证研究假设,研究结论表明两者呈正向相关关系。最后根据研究结果对政府和企业提出了合理建议。

The Relationship Research between Corporate Social Responsibility Accounting Information Disclosure of Food Listed Companies and Corporate Performance

This article will be based on the sample data of food listed industry and takes the sustainable development theory as the cornerstone and the stakeholder theory as the guidance. The food listed companies from 2015 to 2017 are selected as samples. It refers to domestic and foreign research literature and research methods and uses statistical analysis software to study the relationship between CSR accounting information disclosure and corporate performance.The purpose of the study is to objectively analyze the CSR of food listed companies from 2015 to 2017. SPSS is used to analyze its correlation with enterprise performance,establish Multiple Regression Model and verify research assumptions,the conclusion is that there is a positive correlation between them. Finally,according to the research results,reasonable suggestions are put forward to the government and enterprises as well as promoting the Practical Promotion of Social Responsibility Accounting Information Disclosure and the Sustainable Development of Enterprises and Society.