中央企业社会责任报告鉴证现状研究——基于2011-2015年的数据  

Research on The State-Owned Key Enterprise Social Responsibility Report Attestation——Bases on Date During 2011-2015

作　　者：吴勋[1] 王艳 

机构地区：[1]西安石油大学油气资源经济管理研究中心 [2]西安石油大学经济管理学院

出　　处：《财会通讯（上）》2017年第10期10-13,共4页Communication of Finance and Accounting

基　　金：国家社会科学基金项目"西部资源型产业碳排放问题研究"(项目编号:11XJY004);陕西省教育厅高校哲学社会科学重点研究基地项目"资源型企业社会责任评价框架构造与验证研究"(项目编号:16JZ050)阶段性研究成果

摘　　要：本文以2011-2015年度央企社会责任报告为研究样本,分析社会责任报告鉴证现状,研究发现:定期发布社会责任报告已经成为中央企业共识,然而社会责任报告鉴证并没有呈现相对稳定的增长态势,鉴证比例不够理想;社会责任报告鉴证名称呈现多样化,鉴证主体以学术机构和专家个人为主,以会计师事务所为代表的独立鉴证较少;社会责任报告鉴证标准不统一,采用国际惯用鉴证标准的鉴证报告比例有限;社会责任报告鉴证主体和标准存在显著差异,鉴证意见的表述方式不同,积极肯定型鉴证结论成为主导,消极否定型鉴证结论尚未出现。Using state-owned key enterprise social responsibility report in 2011-2015 as the research sample, analysis of the social responsibility report attestation status, research finding: regularly publish social responsibility report has become a consensus state-owned key enterprise, but social responsibility report can't maintain stable growth, attestation proportion is not ideal; the name of social responsibility report attestation is diversified, attestation subject dominated by academic institutions and expert, less choose certified public accountants as independent third party attestation; social responsibility report attestation standard isn't unified, less use international attestation standard in the social responsibility report attestation; social responsibility report attestation subject and standard have significant difference, attestation opinion statement in a different way, positive attestation opinion become the dominant,never appear negative attestation opinion.

关 键 词：中央企业 社会责任报告 社会责任鉴证 

分 类 号：F270[经济管理—企业管理] F276.1[经济管理—国民经济]