中国平安社会责任会计信息披露问题研究  

Research on disclosure problem of social responsibility accounting information of Ping’an of China

作　　者：曾凡雅 ZENG Fanya(Finance Department,Zhengzhou University of Light Industry,Zhengzhou 450002,China)

机构地区：[1]郑州轻工业大学财务处,河南郑州450002

出　　处：《中原工学院学报》2024年第3期72-79,共8页Journal of Zhongyuan University of Technology

基　　金：河南省哲学社会科学规划项目(2021BJJ072);南阳师范学院国家社会科学培育项目(2021SKPY007)。

摘　　要：社会责任会计强调企业要一方面追求经济产出,另一方面兼顾社会效益。金融企业社会责任会计信息披露质量提升意义重大。采用案例研究法,选取中国平安为案例研究对象,对中国平安对外发布的可持续发展报告的数据进行了分析,从公司治理、信息披露质量提升、报告的国际化水平等方面提出了提升企业社会责任会计信息披露质量的可行性政策建议。Social responsibility accounting emphasizes that enterprises should pursue economic output on one hand,while considering social benefits on the other hand.The improvement of the quality of social responsibility accounting information disclosure for financial enterprises is of great significance.Utilizing the case study method,Ping’an of China was selected as the research subject.Through data analysis of the sustainable development report released by Ping’an of China,feasible policy recommendations were proposed to enhance the quality of corporate social responsibility accounting information disclosure.These recommendations cover aspects such as corporate governance,improvement of information disclosure quality,and the internationalization level of the report.

关 键 词：社会责任信息披露 可持续发展报告 中国平安 

分 类 号：F234.4[经济管理—会计学]