上市公司社会责任会计信息披露研究  

Research on Social Responsibility Accounting Information Disclosure of Listed Companies

作　　者：张溪芫 古华[1] ZHANG Xi-yuan;GU Hua(Shenyang University,Shenyang,Liaoning 110044)

机构地区：[1]沈阳大学,辽宁沈阳110044

出　　处：《江苏商论》2025年第3期82-85,共4页Jiangsu Commercial Forum

摘　　要：随着经济的发展,在各种经济活动中企业社会责任越来越受到社会重视。但是有的公司不考虑自己需要履行的社会责任以及利益相关者应该得到的权利和收益,更不用说对企业的社会责任会计信息进行披露。文章主要是分析各上市公司社会责任会计信息披露的现状,针对问题进一步分析,提出针对性优化建议。With the development of the economy,corporate social responsibility is increasingly emphasized in various economic activities.However,some companies do not consider the social responsibilities they need to fulfill and the rights and benefits that stakeholders should receive,let alone disclose their corporate social responsibility accounting information.The article mainly analyzes the current situation of social responsibility accounting information disclosure of various listed companies,further analyzes the problems,and proposes targeted optimization suggestions.

关 键 词：上市公司 社会责任会计 会计信息披露 

分 类 号：F23[经济管理—会计学]