连鑫 我国企业社会责任信息披露问题研究.docVIP

河北经贸大学经济管理学院毕业论文 我国企业社会责任信息披露问题研究 专业名称： 会计学 班 级： C会计10-11 学生姓名： 连鑫 指导教师： 刘丽敏 _ 完成时间： 2014年5月  摘 要 近年来，社会上有关产品质量低下、员工权益得不到保障、环境污染、资源匮乏等负面报导的频出，使我们都意识到了企业履行社会责任的重要性。但目前我国对于这方面信息的披露研究才刚刚起步，大部分企业所发布的相关报告有质量较为低下、形式和内容不统一、没有反映出报告所应体现的核心思想等问题。 本文从企业社会责任的内涵入手，讨论了社会责任信息披露的内容和计量方法，然后分析了当前我国企业社会责任信息披露的状况和当中存在的主要问题以及问题的原因，最后提出了一些对策，如政府应加强相关立法并发展第三方独立审计、企业应及时转变观念积极履行及披露社会责任、各利益相关者应重视企业对社会责任信息的披露并且将信息披露的情况作为其进行相关决策的重要参考指标等，并就各项对策分别进行了论述。 关键词 企业社会责任；信息披露；利益相关者 Abstract For the past few years, there have many negative reports on poor quality of products, the rights and interests of the employees can not be guaranteed, environmental pollution, lack of resources, and so on. These negative reports realized us of the importance of fulfilling corporate social responsibility (CSR) by the enterprises. But now, our research on disclosure on CSR is still in infancy, the CSR reports which were issued by the enterprises have some shortcomings such as low quality and inconsistent with each others’ contents. Most enterprises still can not understand the essential of CSR reports. This thesis starts with the intension of CSR, and talks about its contents and measurement method, then analyses the status, problems and its reason in disclosure on CSR of our country, and then advanced some countermeasures of CSR, such as governments should beef up their laws and develop audits of third parties, enterprises should change their ideas on CSR and disclose its resources actively, stakeholders should put the disclosure of CSR as the basis of decision making. Each of the countermeasures is discussed in this thesis. Key words: Corporate social responsibility, Information disclosure, Stakeholder  目 录 一、企业社会责任信息的内涵......................................... 1 (一)企业社会责任的内涵............................................. 1 (二)企业社会责任信息的内涵......................