所有权性质、企业社会责任与会计信息可靠性

文章以我国A股中2009-2013年披露社会责任报告的上市公司为样本，实证检验了企业社会责任与会计信息可靠性的关系，以及不同所有权性质对二者关系的影响。研究发现，我国企业履行社会责任行为符合道德理论和战略管理理论，即企业社会责任表现越好，其所报告的会计信息可靠性越强。此外，由于国有上市公司既肩负政治任务，同时还面临政府管制和公众关注，因此，民营上市公司的企业社会责任与会计信息可靠性的正相关关系更为显著。文章的研究结论对财务报告使用者判断会计信息可靠性具有启示作用。

Nature of Ownership,Corporate Social Responsibility and Accounting Information Reliability

Using the sample of listed companies with the disclosure of corporate social responsibility reports in China stock market from 2009-2013, this paper empirically examines the relationship between corporate social responsibility and accounting information reliability, and the influence of different nature of ownership on the relationship between the two. The study finds that China's corporate to perform social responsibility behavior conforms to the moral theory and strategic management theory; the better corporate social responsibility performance, the stronger financial information reliability. In addition, due to the state-owned listed companies not only shoulder the political task, while also facing government regulation and public attention. Therefore, the positive correlation between corporate social responsibility and accounting information reliability is more significant in private-listed companies. The research conclusion has the enlightenment function on the financial report users to judge the accounting information reliability.