A股金融类上市公司每股社会贡献值信息披露分析  

Analysis on Information Disclosure of Social Contribution Value Per Share of A-Share Financial Listed Companies

作　　者：李海燕[1] 张少京 刘欣 LI Hai-yan;ZHANG Shao-jing;LIU Xin

机构地区：[1]河北经贸大学金融学院

出　　处：《农村金融研究》2020年第11期74-80,共7页Rural Finance Research

摘　　要：履行社会责任是金融企业社会担当的主要体现。从2008年开始,证券市场便要求A股上市公司披露每股社会贡献值,对企业社会责任履行度给予量化分析。论文采用对比分析法来研究A股金融类上市公司每股社会贡献值的披露情况。分析发现,在时间、区域和行业维度上,A股上市金融公司对该指标的披露呈现出明显不均衡状态,论文分析了不均衡的原因,并对完善A股金融类上市公司社会贡献值的信息披露提出了相关建议。Fulfilling social responsibility is the main reflection of the social responsibility of financial enterprises.Since 2008,the securities market has required A-share listed companies to disclose the value of their social contributions per share and to give quantitative analysis of CSR performance.This paper uses comparative analysis to study the disclosure of the social contribution value per share of A-share financial listed companies.The analysis found that in the time,region and industry dimensions,the disclosure of indicator by A-share listed financial companies showed a clear imbalance.This paper analyzes the reasons for the imbalance and puts forward some suggestions to improve the disclosure of the social contribution value per share of A-share financial listed companies.

关 键 词：金融类上市公司 企业社会责任 每股社会贡献值 

分 类 号：F832.51[经济管理—金融学] F275F270