Research On The Influnce Of Corporate Governance To The Disclosure Quality Of Social Responsibility Accounting Information

In recent years, increasingly serious environmental pollution, many times due to the large number of employees and their interests are infringed upon implementation of the strike, the consumer products because of poor physical health is affected, people began to focus on corporate social responsibility that should be. Quality of social responsibility accounting information disclosed in the company and the stakeholders is essential for information only corporate disclosure is accurate, detailed, stakeholders will be able to get accurate information to be used for reference. So corporate social responsibility accounting information disclosure quality is very important. Due to different forms of social environment of corporate social responsibility, as well as the content of information disclosure has different manifestations in different economic environments in China and Western economic environment, theoretical research results can not be fully applicable to Western companies in China. Under China’s environment, issues of Corporate Social Responsibility accounting information disclosure has practical significance. Factors influencing corporate social responsibility accounting information disclosure quality are many, corporate governance is an important factor. What kind of corporate governance can make the quality of corporate social responsibility accounting information disclosure issue has become more scholars need to study. Through the study found, in corporate governance, shareholders, the terms of the Board of Directors, the Supervisory Board has the impact of social responsibility accounting information disclosure quality. As the main research scholars of corporate governance and corporate social responsibility accounting information disclosure is a relationship between the two issues, conduct research articles from the impact of corporate governance on the latter aspect, I hope our research on corporate social responsibility issues have implications.Learn from research achievements of existing social responsibility accounting information disclosed in the study, in the interests of stakeholders economics theory, social contract theory, the theory of sustainable development, compliance theory as the theoretical foundation, introduced corporate governance and corporate social the meaning of responsibility accounting information, the content of social responsibility accounting information disclosure forms and measurement methods. Meanwhile the status quo at home and abroad now social responsibility accounting information disclosure were analyzed to identify the root causes of the status quo. On this basis, the underlying assumptions made corporate governance and corporate social responsibility accounting information disclosure quality between the selected data2012A-share listed companies, the selection control based on factors affecting the quality of corporate governance disclosure on corporate social responsibility accounting information variable, follow the principle of empirical research, build regression model. Through both descriptive statistical analysis, regression analysis eventually come: Corporate Governance for Corporate Social Responsibility Accounting have a significant impact on information disclosure, including shareholders, the terms of the Board, the Board of Supervisors are aspects of medicine factor. Through the conclusion of empirical research, improve corporate governance model from the company’s internal and external corporate governance model proposed improvement suggestions and countermeasures, thereby improving the quality of disclosure of accounting information of corporate social responsibility to provide support for the theory and practice on.