基于制度变迁的企业社会责任报告鉴证演变机制研究

Assurance on corporate social report emerged with the turbulence of corporate social report, and is developing continuously, while few existing research has discussed its evolution mechanism under dynamic empirical analysis. Taking assurance on corporate social report as an endogenous accounting institutional arrangement, the project will rely on the theory of institutional change to explore its evolution mechanism through dynamic empirical analysis including field interview, case study, and archival research. Firstly, the project will observe the evolution route of assurance on corporate social report, including its initial condition, implementing process, and legitimating mechanism, to uncover the characteristics and patterns of its evolution. Secondly, the project will extensively analyze the demand and supply of assurance on corporate social report to understand those political, economic, knowledge and technical factors and their mechanism of action, which influence the evolution of assurance on corporate social report. Finally, the project will propose a development model for assurance on corporate social report in China. .The project may contribute to academic literature by taking accounting institutional arrangement as an endogenous variable and adapting event history analysis to develop dynamic empirical accounting research. Meanwhile, the study on evolution mechanism of assurance on corporate social report will enrich the understanding of accounting institutional change in emerging market. The project may also have some practical implications for market regulating, standard setting, and professional performance improvement of assurance on corporate social report.

企业社会责任报告鉴证随着社会责任报告的涌现而产生，并正在不断发展变化，但现有的研究缺乏对其演变机制的动态实证分析。本项目将企业社会责任报告鉴证作为内生的会计制度安排，在制度变迁的理论框架下，通过实地访谈、案例剖析、经验研究等对其演变机制进行动态的实证研究。首先，跟踪观察包括初始条件、实施过程和合法化机制等在内的演变路径，揭示企业社会责任报告鉴证的演变特征和规律；接着，全面分析企业社会责任报告鉴证的供给和需求，认识影响其变迁的政治、经济、知识和技术等因素及作用机制；最后，提出我国企业社会责任报告鉴证的发展模式。研究的理论价值在于：将会计制度安排作为内生变量，运用事件史分析工具进行动态实证研究，有利于会计理论研究的创新；同时，对我国企业社会责任报告鉴证演变机制的研究将丰富对新兴市场会计制度变迁的认识。实践意义在于：为企业社会责任报告鉴证的市场监管、标准制定、业务发展等提供理论指导和政策建议。

本项目在我国企业社会责任报告迅速发展但其可信度和有用性受到质疑的现实背景下，顺应社会科学领域中制度研究复兴的学术思潮，对社会责任报告鉴证的演变机制展开动态实证研究。项目依托制度变迁理论，从企业社会责任报告鉴证的需求者、提供者和使用者的视角展开立体研究。项目构建了企业社会责任报告鉴证研究的分析框架、技术方法及数据库，明确了企业社会责任报告鉴证出现的初始条件以及由此导致的路径依赖，揭示了影响企业社会责任报告鉴证决策的制度因素及其动态演变过程，认识了企业社会责任报告鉴证的合法化机制。.项目组共发表标注了课题号的国际重要学术期刊论文2篇，录用1篇，在审1篇，发表国内权威学术期刊论文6篇，发表国内核心期刊论文3篇。发表的论文已被下载9000多次，被引用100多次。.项目研究的理论价值在于：将会计制度安排作为内生变量，运用事件史分析工具进行动态实证研究，有利于会计理论研究的创新；同时，对我国企业社会责任报告鉴证演变机制的研究将丰富对新兴市场会计制度变迁的认识。实践意义在于：为企业社会责任报告鉴证的市场监管、标准制定、业务发展等提供理论指导和政策建议。