摘要：中国在改革开放的带领下不断在政治、经济、文化、科技等方面飞速发展。与此同时，人们改造社会的能力也日益强大。但是，人们的生活环境也变得越来越差。近年来种种社会问题都反映出我国各行各业未尽到应承担的社会责任。一些作为市场的重要组成部分的企业过分重视利益回报，在逐利的过程中未能将社会效益考虑进去，各类消极影响在企业为了获取利益不择手段的过程中浮现。此类种种方面不仅是对公司更会对社会环境产生消极影响。目前我国上市公司非财务信息的披露存在着许多不尽如人意的地方。不少企业在年报中经常会把相关社会责任的履行情况用模糊的表达叙述出来，甚至为了敷衍相关政府部门检查而直接将上一年度的内容复制过来。因此，如何提升报告披露质量，把握社会责任及财务表现能力的内在联系对企业乃至整个社会来说有非常重要的意义。

关键词：非财务信息披露;报告披露质量；财务表现能力

Research on Non-financial Information Disclosure of Listed Companies

Abstract: Since the reform and opening up, China’s economy and science and technology have developed rapidly. At the same time, people’s ability to transform society has become stronger. However, people's living environment is getting worse. In recent years, various social problems have reflected the social responsibilities that all walks of life in China have failed to fulfill. Some companies that are an important part of the market place excessive emphasis on benefits and do not perform corresponding social responsibilities. This will not only bring about certain adverse effects on the development of enterprises, but will also have a negative impact on the social environment. At present, there are many unsatisfactory places in the disclosure of non-financial information of listed companies in China. Many companies in the annual report often vaguely describe the performance of their relevant social responsibilities, and even copy the contents of the previous year to perfunctory inspections by relevant government departments. Therefore, how to improve the quality of the disclosure of the report and grasp the internal relationship between social responsibility and financial performance are very important for the company and the society as a whole.

Keywords: non-financial information disclosure; report disclosure quality; financial performance

目录

一、绪论

（一）研究目的和意义..1

（二）国内外相关研究综述. 1

（三）研究方法... 3

（四）研究内容... 4

二、理论分析

（一）相关概念.. .5

（二）相关理论5

三、实证研究

（一）研究假设的提出..6

（二）样本选取6

（三）变量的选取..6

（四）实证分析...13

四、结论与建议

（一）研究结论...20

（二）研究建议...20

致谢...22

参考文献...23

一、 绪论

（一） 研究目的和意义

改革开放将中国推向世界，中国在与世界其他国家交流、合作的过程中得到经济、政治、文化等等方面的进步，与此同时，人们改造社会的能力也日益强大。但是，经济发展的同时也给大众的生活环境带来了消极的影响。各类安全事故频发，以三鹿奶粉事件为引火线的食品安全问题在近些年更为严重。而类似食品安全事故也屡见不鲜，诸如：安徽劣质奶粉事件、地沟油等等。在环境质量方面，暖冬、雾霾等问题也令人忧心。像拖欠农民工工资、雇佣未成年工人等事件更是屡见不鲜。而近年来种种社会问题都反映出我国各行各业尚未尽到应承担的社会责任。一些作为市场的重要组成部分的企业过分重视利益回报，没有做到追求经济效益的同时履行好社会责任，对社会责任的丢弃不单单会延缓公司的发展脚步，更会对社会环境产生消极影响。