近年來中國經濟快速發展，也隨著各國的腳步越來越重視企業社會責任，中國社會科學院於2009年開始發佈企業社會責任，因此本研究觀察從2009年至2012年1168家公司當作研究樣本，觀察具有企業社會責任評分的企業與其盈餘管理的關係。研究結果發現，中國具有企業社會責任評分的企業與其盈餘管理的關係為負相關，並且更進一步研究以擁有企業社會責任評分的企業評鑑結果變動作為研究樣本，結果發現評鑑結果變動與盈餘管理的關係並未達統計顯著水準，說明了企業社會責任評鑑結果變動並沒有提供投資人更多的訊息。

China's economy flourished in the recent years. Having made great strides, the Chinese government, like many advanced countries around the world, began to pave way for corporations to reflect on its respective social responsibilities. It institutionalized regulations pertaining to corporate social responsibilities, which were enacted by the Chinese Academy of Social Sciences in 2009. In this study, we used samples of 1168 firms from 2009 to 2012. Then we quarantined those that integrated corporate social responsibilities (CSR) with a score into their business model from those that do not, in order to observe the relationship between the enterprise and earning management. We found a negative correlation between Chinese firms that integrated CSR with a score and corporate relations for earning management. Furthermore, we used the change of resulting ranking of Chinese CSR to set as another sample of study. The results of the regression show an insignificant status, suggesting that the content of CSR change cannot reliably provide information to its investors.

誌 謝 i
摘 要 ii
英文摘要 iii
目 錄 iv
表目錄 vi
圖目錄 vii
第一章 緒論 1
1.1研究背景與動機 1
1.2研究目的 4
1.3研究流程 5
第二章 文獻探討與研究假說 6
2.1企業社會責任 6
2.1.1企業社會責任的定義 6
2.1.2企業社會責任的規範 10
2.1.3中國企業社會責任 15
2.2盈餘管理 16
2.2.1盈餘管理定義 16
2.2.2盈餘管理動機 17
2.3企業社會責任與盈餘管理 18
第三章 研究設計 19
3.1研究假說 19
3.2 模型建立 21
3.2.1應變數估計方法 21
3.2.2自變數 23
3.2.3 控制變數 25
3.4實證模型 27
3.5資料來源 29
第四章 實證結果 31
4.1敘述統計 31
4.2相關性分析 33
4.3 迴歸分析 34
第五章 結論 43
5.1 研究結論 43
5.2 研究建議與限制 45
參考文獻 46
附錄 51
中國企業社會責任發展指數 51

一、中文文獻
吳家銘（2013），社會責任企業之盈餘管理-訊息傳遞或代理問題，國立臺北科技大學，經營管理系碩士論文。
陳怡靜（2011），企業社會責任履行對盈餘品質與盈餘評價影響之研究，文化大學會計系。
陳鷹 （2012），企業社會責任、投資者保護和盈餘管理—基於中國上海證券交易市場的證據，甘肅社會科學，頁 192-194。
楊寶良 （2010），我國企業社會責任發展歷程及存在問題，商業時代，頁58-59。
鄧學衷、劉秀梅、李辛欣 （2011），企業社會責任與盈餘管理—對深圳A股的實證研究，長沙理工大學學報，頁 61-65。
賴庭萱、洪裕勝（2013），企業發行海外存託憑證之盈餘管理行為研究，崑山科技大學服務業國國際際化研討討會會。
薛敏正、林嬋娟 （2003），自由現金流量與盈餘管理關聯性之研究，台灣管理學刊， 3（1），頁 151-168。











二、英文文獻
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三、網站資料
AccountAbility 1000
網址：http://www.accountability.org/
GRI Sustainability Reporting Statistics
網址：http://www.globalreporting.org/
ILO Conventions
網址：http://www.ilo.org/
ISO14000 Series
網址：http://www.iso.org/iso/home
The OECD Guidelines for Multinational Enterprises
網址：http://www.oecd.org/home/
The UN Global Compact
網址：http://www.unglobalcompact.org
Social Accountability 8000
網址：http://www.sa-intl.org
中國企業社會責任報告編制指南2009~2012
網址：http://www.cass-csr.org
中國註冊會計師協會
網址：http://www.cicpa.org.cn
價值發現之旅-中國企業社會責任報告研究2012-2013
網址：http://www.syntao.com