【毕业设计.论文】基于因子聚类分析的农业上市公司社会责任会计信息披露评价.pdfVIP

2010 International Conference on Semiconductor Laser and Photonics Evaluation on Accounting Information Disclosure of Social Responsibility of Agricultural Listed Companies based on Factor Clustering Analysis 1 2、3 Dai Pengjun , Dong Shulan 1) College of economics management of Shenyang agricultural university, Shenyang, Liaoning, China(daipj53@) 2) College of economics management of Shenyang agricultural university, Shenyang, Liaoning, China(lan0459@126.com) 3) College of economics management of Heilongjiang Bayi agricultural university, Daqing, Heilongjiang China(lan0459@126.com) Abstract—According to the theories of social responsibility and stakeholders, from 4 angles of the direct stakeholder responsibility、 governmental responsibility、disadvantaged groups and environmental responsibility, we construct the index system of the accounting information disclosure of social responsibility. We take the agricultural listed companies of the stock markets in Shanghai and Shenzhen as samples, take advantage of factor analysis and clustering analysis to evaluate the level of the accounting information disclosure of the agricultural listed companies. The result shows: except that the level of the accounting information disclosure of the governmental responsibility which the state force 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. Keywords—agricultural listed company, social responsibility, accounting information disclosure 基于因子聚类分析的农业上市公司社会责任会计信息