我国上市公司社会责任会计信息披露探讨  

Discussion on the Disclosure of Social Responsibility Accounting Information of Listed Corporation in China

作　　者：闫蕾[1] 

机构地区：[1]郑州升达经贸管理学院,郑州451191

出　　处：《价值工程》2013年第14期202-204,共3页Value Engineering

摘　　要：随着我国经济的飞速发展,企业社会责任越来越重要。企业社会责任会计信息披露体系应运而生。本文通过对四个社会责任会计信息披露的上市公司报告的分析,探讨了社会责任会计信息披露的上市公司在中国目前存在的问题及其原因,并提出了一些完善的建议。With China＇s rapid economic development, the social responsibility of the enterprise is becoming more and more important. Arise spontaneously social responsibility accounting information disclosure system. Based on the four accounting information of listed corporation disclosure of social responsibility report research, discussion of the social responsibility accounting information disclosure of listed corporation in China the problems and their causes, and puts forward some suggestions to improve it.

关 键 词：我国上市公司 社会责任会计 信息披露 

分 类 号：F279.23[经济管理—企业管理]