An Empirical Study On The Impact Of Financial Performance Of Listed Companies On The Quality Of Social Responsibility Information Disclosure

With the development of economy, the problem of our resources, the environment, the product quality, employees’ rights and interests protection have been increasingly prominent. Enterprises pay too much attention to the market cost and the benefit in return, ignore the responsibility which they should fulfill. How to strengthen the management of CSR and how to balance the relationship between the financial ability and CSR become particularly important. The terminal of the social responsibility is to form a report which can reflect the enterprise’s responsibility fulfillment, to some extent, the quality of the report depends on the way of management. Management involves planning、organizing、leading and controlling the resources. This is the embodiment of the financial process ability. The annual accounting statement is the embodiment of the financial result ability. These two financial ability play different roles in different stages of management, are likely to be directly or indirectly influence the quality of corporate social responsibility’s information disclosure. Therefore, based on the above thinking, this article will study if these two financial performance capacity will impact on the quality of CSR information disclosure and the extent of the impact.Firstly, this dissertation reviewed the foreign and domestic literature of the CSR and the financial ability, in order to have the has a comprehensive understanding of these two field. In theoretical part, this paper reviewed the relevant theory of CSR information disclosure and the financial ability,which lay the foundation of empirical research. The empirical part, this dissertation makes descriptive statistics for each variable. Multiple regression part test the correlation between variables. Finally put forward conclusion according to the results of the empirical research, and provide policy suggestions for the existing problems.