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摘要：随着全球化进程地不断加快，可持续发展理论不断地深入人心，企业社会责任(Corporate Social Responsibility，以下简称CSR)已成为当代企业实务界以及会计理论界普遍关注的话题。企业生产经营的目标不再仅仅是追求经济效益，同时要将产品安全、环境污染等社会及环境因素考虑在内。改革开放后，我国食品饮料行业发展快速，对经济增长的贡献率逐年加大，但由于其准入门槛低、商家道德水准的低下以及监管部门监管不力等原因，近年来食品安全问题接连不断，公众对食品饮料企业失去了信心，中国食品行业在国际上的声誉也严重受损。国以民为本，民以食为天，食品安全问题凸显了我国食品饮料企业的社会责任缺失问题。32015
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本文选取我国食品饮料行业上市公司为研究对象，并提出相关假设，将食品饮料企业是否发布社会责任报告作为因变量，并结合食品饮料行业的特点，从公司特征、治理结构以及公司所处区域发展水平等角度定义本文的751个自变量，得出我国上市公司社会责任会计信息披露影响因素的Logistic回归模型。
通过相关分析以及回归分析，本文得到以下结论：（1）企业规模、财务风险、股权性质与企业社会责任会计信息披露显著相关，其中企业规模、股权性质与其正相关，而财务风险与其负相关，即企业规模越大，国有控股越多，财务风险越低，企业社会责任会计信息披露的水平也就越高；（2）企业盈利、是否二职合一以及地域GDP水平都未通过实证的检验，有待进一步研究。最后，根据实证分析的结果，提出相对应的政策建议。
毕业论文关键词：社会责任会计 信息披露 食品饮料行业 影响因素
Research on Information Disclosure of Corporate Social Responsibility Accounting Based on Listed Companies in Food and Beverage Industry
Abstract: Under the general trend of quickened penetration of globalization and continuous deepening of sustainable development philosophy,corporate social responsibility (CSR for short) has already become a focus of attention in both academic circle and practice circle. The goal of corporate production and operation is not longer simple pursuit for economic benefits. At the same time,relevant social and environmental factors should be taken into consideration,such as product safety and environmental pollution. After the reform and opening up,China’s food and beverage industry got rapid development,with the rate of contribution to economic growth increased year by year. Due to low admittance threshold, low moral standards of merchants,improper management of supervision departments and other reasons,however,food safety problems took place in rapid succession in recent years. The public have lost their confidence for food enterprises. International reputation of Chinese food industry was seriously damaged. States to the people and food to safety first! Food safety problems highlighted the absence of social responsibilities in China’s food industry.
In this Paper， the author selected listed companies in China’s food and beverage industry in 2012 and 2013 as objects of research,and proposed relevant hypotheses. On this basis,the author also took whether food and beverage enterprises have released any social responsibility report as dependent variable,combined relevant characteristics of food and beverage industry to define six independent variables in this paper from such angles as corporate characteristic, governance structure and regional development of corporate location,and obtained logistic regression model for information disclosure influence factors of corporate social responsibility
accounting in Chinese listed companies.
Through empirical analysis,the author drew the following conclusions:(1)according to annual data research,enterprise scale is in positive correlation with information disclosure level of social responsibility accounting,and financial risk in negative correlation with information disclosure level of social responsibility accounting.The nature of controlling shareholders is in positive correlation with information disclosure level of social responsibility accounting.(2)Integral position of enterprise chairman and general manager and GDP of regional location have no significant influence.According to the empirical result,the author further proposed policy recommendations and research outlook.