本文以2010~2013年沪深A股上市公司为样本,研究了企业社会责任信息披露与债务融资之间的关系。实证结果表明,企业社会责任信息披露有助于债务融资,并且信息披露质量越高,企业债务融资能力越强。本文从债务融资视角验证了企业通过社会责任信息披露实现其战略的行为逻辑,不仅有助于我们加深对中国企业披露社会责任报告动机和影响的认识,而且为完善相关政策提供了证据和参考。 This paper takes the Shanghai and Shenzhen A-share listed companies from 2010 to 2013 as a sample to study the relationship between corporate social responsibility information disclosure and debt financing. The empirical results show that the disclosure of corporate social responsibility information contributes to debt financing, and the higher the quality of information disclosure, the stronger the corporate debt financing ability. From the perspective of debt financing, this paper verifies that the behavior logic of enterprises to realize their strategies through the disclosure of social responsibility information not only helps us to deepen our understanding of the motivation and impact of Chinese enterprises’ disclosure of social responsibility reports, but also provides evidence and reference for perfecting related policies.