上市公司社会责任信息披露的现状、问题和对策——基于福建省的观察  

Present Situation,Issues and Countermeasures on Information Disclosure Concerning the Social Responsibility of Listed Corporations in Fujian Province

作　　者：林玲[1] 

机构地区：[1]福州外语外贸学院财会系,福建福州350202

出　　处：《长沙理工大学学报（社会科学版）》2016年第1期86-93,共8页Journal of Changsha University of Science and Technology：Social Science

摘　　要：基于2013-2014年福建辖区上市公司的报告数据,从披露内容、披露形式、披露质量、披露依据和验证情况五方面来对福建辖区上市公司的社会责任信息披露现状进行研究。发现福建辖区上市公司社会责任信息披露存在披露意识很强,但披露的信息质量有待进一步提高;部分上市公司社会责任信息披露存在一定的随意性和选择性;社会责任报告都未经第三方验证,没有统一而明确的披露依据等问题。依此,政府应制定社会责任相关法律法规和信息披露标准;相关部门应推动社会责任报告第三方审计工作,并对报告进行统一而有效的评级;福建证监局应加强监督;上市公司应披露关键绩效数据表和每股社会贡献值等。Based on the reported data of listed corporations in 2013-2014 in Fujian area, the status quo of informa-tion disclosure on social responsibility within the listed corporations in Fujian area has been studied from five aspects： The disclosure content, form, quality, disclosure basis and verification. It has been found that Fujian＇s listed corporations have a strong sense of information disclosure about social responsibility, but the quality of disclosure information needs to be further improved; that some of tbe listed corporation has a certain randomness and selectivity in disclosing social responsibility information; that social responsibility report has not been verified by the third party, and there is no unified and clear disclosure basis; and so on. Suggestions include relevant laws and regulations about soeial respon- sibility and standards on information disclosure should be formulated; third party audit work on the enterprises＇ social responsibility should be promoted, and unified and effective evaluation on the report should be conducted; Fujian Securities Regulatory Bureau should strengthen its supervision; and listed enterprises should disclose the key performance data table and the social contribution value per share.

关 键 词：福建辖区上市公司 社会责任 信息披露 每股社会贡献值 

分 类 号：F276.6[经济管理—企业管理]