Abstract: This paper is based on the Social Responsibility Rankings of the State-owned List Enterprises,and used event study method to test the information content of corporate social information on the capital market in our country. Studies have shown that when the responsibility Information disclosed by the listed companies filtered through the evaluation, the signal of the information enhanced,and the usefulness of information improved. But it is still weaker than the role of company size, accounting earnings,etc. It’s suggested that it must promote actively the socialization of the performance evaluation of enterprise social responsibility, and form the contents and norms of social responsibility performance report, and implement social responsibility auditing system, and so on.

摘要： 以国有上市公司社会责任榜发布事件为基础，采用事件研究法，检验企业社会责任绩效信息在我国资本市场的信息含量。研究表明，上市公司披露的社会责任信息，在经过甄别过滤后，“信号”有所增强，信息有用性相对提高，但是其所发挥的作用依然弱于公司规模、会计盈余等因素。因此提出了积极推进企业社会责任绩效评价工作的社会化、进一步规范社会责任绩效报告的形式与内容，增强其可理解性以及尽早实施社会责任审计制度等建议，以期提高市场的认同度，实现企业履行社会责任与信息传递的良性循环。