| With the continuous development of social economy and human civilization, the social enterprises focus not just confined to the economic data report from all the world, more and more attention to corporate social responsibility information. Under this trend, the enterprise also gradually realized to perform social responsibility, for their own importance of a good image. International scholars about the study of the theory of the corporate social responsibility information disclosure results emerge in endlessly, our country research on corporate social responsibility information disclosure later than other developed country, although, the theory and practice has developed rapidly, the research on factors affecting social responsibility information disclosure is insufficient.Especially the empirical research is still infancy.In this background, this article explores the influence factors of social responsibility information disclosure in our country, aims to improve the corporate social responsibility information disclosure level in our country, promoting the healthy and comprehensive development of enterprises, as to better serve the construction of a harmonious society.It has important theoretical and practical significance.In this paper, based on the existing research results in China and abroad, the influence factors of social responsibility information disclosure of the listed companies are analyzed in theory, and combining the current situation of the social responsibility information disclosure of listed companies in our country,and put forward the research hypothesis; And it listed 298 companies in the Shanghai and Shenzhen Stock Exchange as samples.Profitability, take industry subdivision, the financial risk, equity, and the ability of the cash flow, using multiple linear regression method to analyze our country listed company social responsibility information disclosure level of the main influencing factors. And combined with the present situation of our social responsibility information disclosure of listed companies and the result of empirical research, puts forward the corresponding suggestion, in order to improve the level of social responsibility information disclosure in our country.In recent years, the study found that vary in the level of social responsibility information disclosure of listed companies in our country, the present relatively obvious stage characteristics, the overall level is low, but relatively rapid development, embodies the social responsibility information disclosure in our country. Empirical research further shows that the company’s scale and the social responsibility of significant positive correlation, the company scale is larger, the higher the level of its social responsibility report; Company financial risks is negatively related to the significant social responsibility, namely the company’s financial risk, the greater the lower the level of social responsibility disclosure.At the same time, this article propose that,from the social responsibility information disclosure system construction and enterprise voluntary disclosure,to promote to raise the level of social responsibility information disclosure in our country. |
