我国企业对社会责任信息披露的认识和实践  

Business' Attitudes towards Corporate Social Disclosure and Their Practice

作　　者：杨熠[1] 沈洪涛[2] 

机构地区：[1]厦门国家会计学院,福建厦门361005 [2]暨南大学管理学院,广东广州510630

出　　处：《审计与经济研究》2008年第4期51-55,共5页Journal of Audit & Economics

基　　金：国家自然科学基金项目(70772099);广东省自然科学基金项目(7300574)

摘　　要：文章采用问卷调查的方法分析我国企业对社会责任信息披露的认识和实践,发现目前社会责任信息披露作为一种理念已经获得企业高度认同,但实践方面却远远落后。企业对于社会责任信息披露的经济后果认识较为一致,但是对披露方式和披露内容态度很不一致。据此,提出了改善我国企业社会责任信息披露的建议。Based on a questionnaire analysis, the paper explores business＇ attitudes to corporate social disclosure and their practice. The paper finds： （ 1 ） corporate social disclosure, as an idea, is widely accepted by businesses in China while the practice of corporate social disclosure is much less developed than the idea; （2）Businesses agree with each other on the economic consequences of corporate social disclosure, but their attitudes and practice in disclosure methods and contents are quite different and arbitrary. The paper finally puts forward some suggestions for the improvement of corporate social disclosure in China.

关 键 词：企业社会责任 自愿披露 问卷调查 

分 类 号：F275.2[经济管理—企业管理]