我国上市公司社会责任报告信息披露质量评价——基于湖南省上市公司数据  

Quality Evaluation of Chinese Listed Companies' Social Responsibility Report——Based on data of Hunan provincial listed company

作　　者：黄珍文[1] 王颖梅[1] 

机构地区：[1]湖南财政经济学院,长沙410205

出　　处：《科技和产业》2010年第10期116-119,共4页Science Technology and Industry

基　　金：湖南省社科联立项资助课题(5808003A)的阶段性成果之一

摘　　要：上市公司的社会责任报告其实是一种非财务信息,其质量高低也会影响利益相关者的决策。本文参照会计信息质量的八大要求和全球报告倡议组织的《可持续发展报告指南》评价公司社会责任报告质量的六大原则,以湖南省A股上市公司为样本,从中肯性、可比性、准确性、时效性、清晰性及可靠性方面评价我国上市公司社会责任报告质量。Social responsibility report of listed companies is kind of non-financial information in nature and relative user＇s decisions will also be affected by its quality.This article refers to eight requests of quality of accounting information and six principles of Sustainability Reporting Guidelines issued by Global Reporting Initiative Organization.It choose an A stock market listed company located in Hunan province as sample to evaluate countrywide listed companies social responsibility reports in angles of neutrality,comparability,accuracy,timeliness,clarity and reliability.

关 键 词：社会责任报告 质量评价 上市公司 

分 类 号：F231.6[经济管理—会计学]