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《Commercial Research》 2012-06
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Evaluation on Accounting Information Disclosure of Social Responsibility of Agricultural Listed Companies

DONG Shu-lan,WANG Yong-de(College of Accountancy of Heilongjiang Bayi Agricultural University,Daqing 163319,China)  
Enterprises undertake different responsibilities to each stakeholder and make different performances in the corresponding accounting information disclosure of social responsibility.Therefore,from 4 angles of the direct stakeholder responsibility,governmental responsibility,the disadvantaged groups and public responsibility as well as environmental responsibility,we construct the index system of the accounting information disclosure of social responsibility.Taking the agricultural listed companies of the Shanghai Stock Exchange Shenzhen Stock Exchange as samples,and using factor analysis and cluster analysis,we evaluate the level of the accounting information disclosure of agricultural listed companies.The result shows: except the level of the accounting information disclosure of the governmental responsibility which the state forces to perform is high,the level of the accounting information disclosure of other social responsibility which the companies perform voluntarily is very low,which causes the overall level of the accounting information disclosure of agricultural listed companies is very low.
【CateGory Index】: F233;F832.51
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