中文摘要：

基于我国深沪两市出台的社会责任报告强制披露制度这一背景,本文发现：企业所披露的社会责任表现与盈余管理程度呈负相关关系;应规披露社会责任报告的企业的盈余管理程度与未主动披露社会责任报告的企业的盈余管理程度并无显著差异;相比未主动披露社会责任报告的企业,自愿披露社会责任报告的企业的盈余管理程度更低。

英文摘要：

Based on the mandatory disclosure regulation of corporate social responsibility （CSR） issued in 2008 in Chinese stock market, We find that, social responsible firms are less likely to manage earnings through discretionary accruals and real activities. And the firms which disclosed CSR reports voluntarily have a lower level of earnings management both in discretionary accruals and real activities compared with those which didn＇t disclose CSR reports on their own initiative. However, there is no obvious difference between mandatory disclosure and non-voluntary disclosure among firms in the level of earnings management.