Research On Media Concern,Social Responsibility Accounting Information Disclosure Level And Economic Consequences

The enterprises have become the economic pillar of the society with the establishment and development of market economy status,at the same time,it is also the main bearer of social responsibility.For a long time,enterprises take the realization of economic interests as the core goal,often ignore the interests of other stakeholders,resulting in the lack of social responsibility,the rights and interests of stakeholders have been infringed,the environment has been destroyed.The problems of production safety can not be guaranteed gradually,especially the asymmetry of accounting information disclosure,which has aroused widespread concern and even strong condemnation from all walks of life.In view of this,the academic research on corporate social responsibility accounting information disclosure and related issues has been in-depth.For example,the relationship between the level of corporate social responsibility accounting information disclosure and the value of enterprises,and the influence of media attention on the level of corporate social responsibility accounting information disclosure and so on.When the media disseminate information to the public,it will be accompanied by a certain degree of public opinion effect,which will not only have an impact on the public,but also will have an impact on enterprises.Therefore,this paper first discusses the relationship between the disclosure level of the social responsibility accounting information of the listed company and the enterprise value,and then the relationship between the media attention and the disclosure level of the social responsibility accounting information.In the end,the effect of the media attention on the relationship between the disclosure level of the social responsibility accounting information and the value of the enterprise is studied,which is of great significance in both the theoretical research and the social practice.This paper selects the relevant data of the A-share listed companies from 2014-2018 as the sample,and adopts the method of empirical test to process the data by using SPSS software.Through reading,analyzing and arranging the domestic and foreign literature and related concept theories,this paper puts forward the relevant hypotheses,and then uses the multiple linear regression method to carry on the empirical test,then draws the conclusion of the research,and puts forward the corresponding suggestions accordingly.The conclusion of this paper is that the higher the level of disclosure of social responsibility accounting information of listed companies,the higher the enterprise value;The higher the media attention,the higher the disclosure level of social responsibility accounting information of listed companies;Media attention plays a positive role in promoting the positive correlation between the level of social responsibility accounting information disclosure and corporate value.According to the conclusion of empirical research,this paper believes that listed companies should attach importance to the disclosure of social responsibility accounting information,take the level of social responsibility accounting information disclosure as an indicator to evaluate the performance of enterprises,and at the same time be good at using the mediating effect of media attention.The government should establish the rules of social responsibility information disclosure and regularly review the reports related to social responsibility accounting information disclosed by the company.The media should have their own bottom line of social responsibility,maintain their independence,and give full play to their supervisory role as a third party.Investors should improve their professional quality,enhance the attention to social responsibility accounting information.Through the research results of this paper,the listed companies are urged to actively fulfill their social responsibilities,and the media can better play its role,so as to promote the greater improvement of enterprise value and realize sustainable development.