ClassifiedIndex:
U.D.C:
SouthwestUniversity
ofScienceandTechnology
MasterDegreeThesis
Research on Information Disclosure
of Social Responsibility of Chinese
Liquor Listed Companies
Grade:2015
Candidate:Wanyun Sheng
AcademicDegreeAppliedfor:MasterDegree
Speciality:BusinessAdministration
Supervisor:Jinyu Chen
Jun.14,2018
西南科技大学硕士研究生学位论文第i页
摘要
在竞争不断激烈和高度全球化的世界经济体系中，企业被寄予的期望越来越
高，企业不单单是一个盈利组织更是一个需要承担相关责任的社会单元。企业社
会责任问题关系到可持续发展战略的实施，而可持续发展是我国经济建设的重要
目标，因此企业、政府、公众对企业社会责任愈发重视，而披露社会责任信息将
是我们解决这一课题的最佳方法。随着社会公众对企业履行社会责任的关注和要
求越来越高，主动承担社会责任的同时并积极披露相关信息将成为企业竞争力的
新的来源
本文所选取的研究对象有其自身的特殊性，白酒不仅代表着中国传统文化，
其产品质量更直接关系到消费者的身体健康和生命安全，然而近年来白酒企业的
产品质量情况却不容乐观。因此，本文选取白酒上市企业作为研究对象,运用利益
相关者理论、委托代理理论、信号传递理论与合法性理论，采用规范研究与实证
研究结合的方法，对白酒上市公司社会责任信息披露现状及其影响因素进行分析，
发现企业规模、盈利能力和独董占比与社会责任信息披露正相关，负债能力和股
权性质与社会责任信息披露关系不大；同时，根据研究结论提出相关建议，以促
进白酒上市企业可持续发展
本文的主要贡献在于:（1）以我国白酒上市公司为例，对上市公司社会责任
信息披露问题展开研究，紧密贴合关系国计民生的重要行业，从现状与发展两个
角度，行业与个体两个维度，总结出该行业社会责任信息披露的现状与不足；（2）
研究结论与提出的建议可以为政策制定者与监管层制定相关政策提供依据
关键词：白酒上市公司 社会责任 信息披露 影响因素
西南科技大学硕士研究生学位论文第ii页
Abstract
In an increasingly competitive and highly globalized world economic system, the
expectations of enterprises are increasing. Enterprises are not only a profit organization,
but also a social unit that needs to bear the responsibility. The problem of corporate
social responsibility is related to the implementation of sustainable development
strategy, and sustainable development is an important goal of China's economic
construction. Therefore, the enterprises, the government and the public have paid more
attention to the corporate social responsibility, and the disclosure of social responsibility
information will be the best way for us to solve this problem. As the public concern and
demand more and more attention to the social responsibility of enterprises, taking the
initiative to bear social responsibility and actively disclosing relevant information will
become a new source of enterprise competitiveness.
The research object of this paper has its own particularity. Liquor not only
represents Chinese traditional culture, its product quality is more directly related to the
health of consumers and life safety, but in recent years, the quality of liquor products is
not optimistic. Therefore, this paper selects liquor listed companies as the research
object, using the stakeholder theory, principal-agent theory, signal transmission theory
and legitimacy theory, using the combination of normative and empirical research
methods to analyze the status of social responsibility information disclosure of liquor
listed companies and its influencing factors, and find the enterprise rules. The model,
profitability and monopoly ratio are related to the information disclosure of social
responsibility. The debt capability and the nature of equity are not closely related to the
disclosure of social responsibility information. At the same time, some suggestions are
put forward to promote the sustainable development of liquor listed enterprises.。