Research On The Correlation Between Political Relevance And Information Disclosure Quality Of Corporate Social Responsibility

With the economic growing and people’s living more and more better, the harmonious development between man and nature is becoming the theme of the times. Enterprises in the pursuit of financial performance but also the need to balance the interests of stakeholders, meet the requirements of environmental protection and sustainable development, and actively participate in social welfare, social responsibility. Study of social responsibility is a hot and difficult issues in today’s domestic and foreign accounting profession, through the study of the correlation between politics associated with corporate social responsibility information disclosure quality, on the one hand by the study factors affecting corporate social responsibility information disclosure quality, help to improve the level of corporate social responsibility information disclosure, to meet the needs of stakeholders for social responsibility information. On the other hand expand the perspective of corporate social responsibility, but also to deepen the study of political association, to optimize the relationship between government and enterprises for government strengthen the regulation of corporate social responsibility information,introduction of relevant laws and regulations to provide some empirical data.Based on this, social capital theory, resource dependence theory, stakeholder theory,sustainable development theory and asymmetric information theory, select 2012- 2014 top100 private enterprises enterprise data as samples for reference in the past scholars model,using empirical analysis method to explore the relationship between the two, according to the analysis results and put forward relevant proposals.Studies have shown that the presence of political association and corporate social responsibility information positive correlation between the political class than the association of government officials on behalf of members of the political class correlation result is more pronounced. I hope that through this research can contribute to the problem of accounting research on frontier issues in line with international standards, and the development of relevant policies for the government and enterprises, and promote the quality of CSR information disclosure provide some suggestions.