Abstract: Taking China’s A-share listed companies during 2012-2016 as the research samples, this paper conducts an empirical test of the relationship between Party organization governance, marketization process and the level of social responsibility information disclosure. The results indicate that the Party organization governance has improved the level of corporate social responsibility information disclosure; the marketization process can play a positive moderator role between Party organization governance and the level of social responsibility information disclosure. Further study shows that the Party organization governance can promote the enterprises to disclose such information as the proposed dividend policy, the customer satisfaction, the environmental investment, and the total?amount of tax payment, however, its impact on such information disclosure as charitable donation and carbon emission reduction is not significant.

Key words: Party organization governance; marketization process; social responsibility information disclosure