中国企业社会责任信息披露的内容界定、计量方法和现状研究  

Study on Content Definition,Measure Methods and Status Quo of Information Disclosure on Community Responsibility in Chinese Enterprises

作　　者：李正[1] 向锐[2] 

机构地区：[1]杭州电子科技大学会计系,310018 [2]西南交通大学经济管理学院,610031

出　　处：《会计研究》2007年第7期3-11,共9页Accounting Research

基　　金：教育部新世纪优秀人才支持计划(NCET-04-0591)的资助

摘　　要：本文探讨了我国企业社会责任信息披露的内容界定、计量方法以及披露现状。我们首先界定了我国企业社会责任信息披露的六大类共十七小类内容;然后通过对计量方法的文献回顾,提出指数法是评价我国企业社会责任信息披露的最佳方法;最后通过对上海证券交易所642家上市公司年度报告的指数评分,发现我国企业对员工问题、产品质量提高、公益捐赠等社会责任信息披露较多,而对于废旧原料回收、环境问题、社区问题等社会责任信息的披露较少。The paper studies the contents,measure methods and status quo of information disclosure on community responsibility in Chinese enterprises.Firstly,we defined the six categories which contain detail types of contents.Secondly,through reviewing the measure methods of information disclosure on corporate responsibility,we believe that index method is the best one in China.Finally,by using the indices of 642 listed companies in Shanghai Security Exchange,We found employee issues,product issue and philanthropy donation which have been emphasized by companies.Community issue,worn-out material reclaim and environmental issues,however,have not been emphasized by companies.

关 键 词：企业社会责任信息 内容 计量方法 现状 

分 类 号：F270[经济管理—企业管理]