上市公司社会责任信息披露研究——来自深圳证券市场石化塑胶行业2005-2008年的经验数据  

Empirical Research on the Information Disclosure of Listed Company's Community Responsibility

作　　者：赵凌云[1] 康旭江[1] 

机构地区：[1]石家庄经济学院会计学院,河北石家庄050031

出　　处：《经济与管理》2010年第8期40-45,共6页Economy and Management

基　　金：石家庄经济学院学生科技基金(研究生专项)"河北省上市公司企业社会责任信息披露实证研究"(项目批准号:XY201053)的最终成果

摘　　要：对在深圳证券市场石化塑胶行业67家上市公司2005-2008年年报和单独披露的社会责任信息报告进行实证研究后发现,我国企业社会责任信息披露机制不健全,信息披露的内容非常零散且不规范,应该建立健全社会责任信息披露的法律监督制度,增强上市公司信息披露意识,以尽快建立适合我国国情的社会责任信息评价体系。By practical researches on the year annual report of community responsibility information report of a petrochemical revertex profession 67 companies which in Shenzhen stock market in 2005 to 2008 and alone disclosure, we can discover that information disclosure mechanism of our country＇s enterprise community responsibility is not perfect, the information disclosure＇s content is scattered and not standard, we should establish the perfect legal supervision system of community responsibility information disclosure, enhance disclosure consciousness of the informations of listed companies and establish suitable national condition of the community responsibility information appraisal system.

关 键 词：企业社会责任 信息披露 实证研究 

分 类 号：F276[经济管理—企业管理]