农业上市公司社会责任会计信息披露评价研究

企业对各利益相关者承担着不同责任,在相应的社会责任会计信息披露中表现出差异。本文从直接利益群体责任、政府责任、弱势与公益群体责任和环境责任四个层面构建社会责任会计信息披露指标体系,以沪深两市的农业上市公司为样本,运用因子分析法和聚类分析法对农业上市公司社会责任会计信息披露水平进行评价。结果表明:除了国家强制履行的政府责任会计信息披露水平普遍比较高外,其他由企业自愿履行的各类社会责任会计信息披露水平都很低,从而导致农业上市公司社会责任会计信息披露总体水平都比较低。

Evaluation on Accounting Information Disclosure of Social Responsibility of Agricultural Listed Companies

Enterprises undertake different responsibilities to each stakeholder and make different performances in the corresponding accounting information disclosure of social responsibility.Therefore,from 4 angles of the direct stakeholder responsibility,governmental responsibility,the disadvantaged groups and public responsibility as well as environmental responsibility,we construct the index system of the accounting information disclosure of social responsibility.Taking the agricultural listed companies of the Shanghai Stock Exchange & Shenzhen Stock Exchange as samples,and using factor analysis and cluster analysis,we evaluate the level of the accounting information disclosure of agricultural listed companies.The result shows: except the level of the accounting information disclosure of the governmental responsibility which the state forces to perform is high,the level of the accounting information disclosure of other social responsibility which the companies perform voluntarily is very low,which causes the overall level of the accounting information disclosure of agricultural listed companies is very low.