中文摘要：

以购销交易中商业信任关系的形成机制和表现形式为研究视角，运用以2009-2014年期间深沪两地的全部A股上市公司数据，研究了企业社会责任信息披露质量对不同交易成本下的商业信用模式的影响。研究发现：（1）相对于未披露社会责任信息的企业，披露低质量社会责任信息的企业并没有获得更多交易成本较低的商业信用模式，即两者对于交易成本较低的商业信用模式的获得没有明显差异；（2）相对于未披露社会责任信息的企业，披露高质量社会责任信息的企业获得了较多的交易成本较低的商业信用模式；（3）相对于披露低质量社会责任信息的企业，披露高质量社会责任信息的企业获得了较多的交易成本较低的商业信用模式。这些结论说明，社会责任信息披露质量远比社会责任信息披露与否更为重要。

英文摘要：

From the perspective of the formation mechanism and expression form of business trust relationship, this paper studies the impact of corporate social responsibility information disclosure quality on the business credit model under different transaction costs with all the A of Shanghai and Shenzhen A-share listed company data during from 2009 to 2014. The research results show that ： （ 1 ） Compared with the non-disclosure of corporate social responsibility information, companies with low quali- ty social responsibility information have not obtained more commercial credit models of lower transaction costs. Namely, the two sides have no significant differences in the use of commercial credit models of lower transaction costs; （2） Compared with the non-disclosure of corporate social responsibility information, companies with high quality social responsibility information have obtained more commercial credit models of lower transaction costs ; （3） Compared with the disclosure of the low quality of corporate social responsibility information, companies with high quality social responsibility information have obtained more commercial credit models of lower transaction costs. The conclusion is that the quality of social responsibility information disclosure is more important than the social responsibility information disclosure.