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MBA论文_企业社会责任、会计信息质量与企业可持续增长

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文本描述
Corporate social responsibility and the quality of accounting
information and the enterprise sustainable growth-from Chinese
manufacturing listed companies empirical date
A Dissertation Submitted For the Degree of Master
Postgraduate:Ruhui Ma
Specialty: Business Administration
Derection: Accounting
Mentor:Guobao Xiong
East China University of Technology
June,2018
I
东华理工大学研究生毕业论文中文摘要首页用纸
毕业论文题目:企业社会责任、会计信息质量与企业可持续增长
——来自中国制造业上市公司经验数据
工商管理 专业2015级硕士生姓名:马儒慧
指导教师(姓名、职称): 熊国保教授
摘要
近年来,一系列企业产品安全事故的曝出,使得企业社会责任问题已引起社会的
广泛关注,随后人们发现社会责任缺失的企业,其会计盈余造假的可能性与破产的可
能性也会增大。如何提高企业社会责任水平和会计信息质量,实现企业的可持续增长
成为了学术界研究的热点话题。制造业作为我国资源依赖性和环境污染性较大的行业,
在当前新时代背景下面临着一定的发展瓶颈。基于此,本文结合相关基础理论,运用
一定的研究方法对我国制造业企业社会责任、会计信息质量与企业可持续增长问题进
行研究,为我国制造业企业社会责任履行水平和会计信息质量的提高及实现企业可持
续增长提供一定依据,也为相关学者研究提供一定的参考
本文在综述国内外相关文献和企业社会责任、会计信息质量与企业可持续增长之
间关系研究假设的基础上,选取2010-2016年间我国134家A股制造业上市公司为研
究样本,采用多元回归模型,借助SPSS17.0及EVIEWS8.0软件,对三者之间的关系
进行实证分析,并得出以下结论:企业履行社会责任与企业可持续增长呈显著正相关;
企业社会责任与会计信息质量呈显著正相关,一定程度上会抑制盈余管理;会计质量
正向调节企业社会责任对企业可持续增长的影响;会计信息质量与企业可持续增长之
间不存在显著相关性。据此提出企业要提高社会责任意识、加强社会责任战略管理,
做好融资规划、合理调整增长率差异,提高企业会计信息质量、建立抑制盈余管理行
为的内部机制,加强企业外部监督力度及完善企业会计准则和道德体系建设等对策建

关键词:企业社会责任;会计信息质量;企业可持续增长;调节作用
III
东华理工大学研究生毕业论文英文摘要首页用纸
THESIS:Corporate social responsibility and the quality of accounting
information and the enterprise sustainable growth-from Chinese manufactur-
ing listed companies empirical date.
SPECIALIZATION:Business administration
POSTGRADUATE:Ruhui Ma
MENTOR:Guobao Xiong
ABSTRACT
In recent years, the exposure of a series of enterprise product safety incidents has
caused wide public concern of society about the problems of corporate social responsibility.
Then people find that the enterprises which lack social responsibility will increase the
possibility of accounting surplus fraud and the bankruptcy. How to improve the level of
corporate social responsibility and the quality of accounting information, realize the
sustainable growth of enterprises has become a hot topic in academic research.
Manufacturing industry, as a major resource dependence and environmental pollution, is
facing a certain development bottleneck in the new era. In view of this, we study that social
responsibility, the quality of account information and the sustainable growth of enterprises
in China's manufacture industry based on the relevant basic theory, which provide a basis
for the improvement of the level of social responsibility performance and the quality of
account information and the sustainable growth of enterprises in our manufacturing
industry, and also provides some reference for scholars of the relevant studys.
Based on summarizing relevant literatures at home and abroad and the research
hypothesis about the relationship between corporate social responsibility, accounting
information quality and sustainable growth of enterprises, this paper selects 134 a-share
manufacturing listed companies in China from 2010 to 2016 as the research sample, adopts
the multivariate regression model, empirically analyzes the relationship between the three
elements with the help of SPSS17.0 and EVIEWS8.0 software. The following conclusions
are drawn hereby: CSR is positively correlated with the sustainable growth of enterprises;
corporate social responsibility and accounting information quality have a significant
positive correlation, to a certain extent suppress earnings management; accounting quality。。。。。。