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畜牧业在我国国民经济中的地位举足轻重,然而畜牧业社会责任会计信息披露存在很多不足。收集我国31家畜牧业上市公司2011~2014年的财务数据并建立了固定效应面板数据回归模型。依据和讯网公布的上市公司社会责任评级得分作为社会责任会计信息披露指数,并将其作为因变量。以公司规模、盈利能力、发展能力、营运能力、董事会规模、财务杠杆以及媒体关注度为自变量。研究发现公司规模、盈利能力、财务杠杆对社会责任会计信息披露水平有正向的显著性影响,其他因素影响不显著。最后在此基础上提出建议以期改善社会责任会计信息披露水平。
The status of animal husbandry in our country’s national economy plays a decisive role, however, there are many deficiencies in the disclosure of accounting information in the livestock husbandry. The financial data of 31 domestic animal husbandry listed companies from 2011 to 2014 were collected and a fixed-effect panel data regression model was established. Based on the social responsibility rating scores of listed companies published by HeXun.com as the index of social responsibility accounting information disclosure, and as the dependent variable. Take the size of the company, profitability, development capability, operational capacity, the size of the board of directors, financial leverage and media attention as independent variables. The study found that the size of the company, profitability, financial leverage have a significant positive impact on the level of disclosure of accounting information, the impact of other factors is not significant. Finally, based on this, we put forward suggestions to improve the disclosure of social responsibility accounting information.