公司战略与内部控制.doc

摘 要 在企业发展目标都是“股东财富最大化”的情况下，企业的经济效益得到了长远发展，但都是以牺牲环境和职工利益为代价获得的快速发展，导致现阶段社会问题日益突出。为了实现社会和经济的可持续发展，我国倡导和谐社会和以人为本的科学发展观，这就要求企业必须承担一定的社会责任。2006年国家电网发布了我国央企第一份企业社会责任报告，随之很多企业也开始发布社会责任报告或可持续发展报告，来表明通过自身努力，已承担和履行了相应的社会责任，从而来树立良好的企业形象，提升企业的竞争力。现阶段，企业的社会责任已受到社会各界的关注和认同。但是，我们也不得不承认，我国在社会责任信息披露研究中仍然存在很多不足的地方，需要进一步完善。 本文通过美国企业社会责任信息披露对我国的启示，归纳和汇总我国社会责任信息披露中存在的不足，并由此引发对我国的思考，最后为如何完善我国上市公司社会责任信息披露提出相应的建议和对策。 关键词：上市公司； 社会责任； 信息披露； 研究 Abstract With the improvement of the our country market economy system and rapid development of economy, the competition between enterprises is increasingly fierce, the enterprise internal control is not only an effective management tool to the survival of enterprises, and has become a set up an important part of modern enterprise system, become the key to the success or failure of enterprise management.Practice has proved that the internal control is the guarantee of sustained and healthy development of enterprises, enterprise is indispensable to success.With the rapid development of global economy, the internal control also has a lot of stages.In May 2008, the ministry of finance, audit and other departments jointly issued the enterprise internal control basic norms, and on July 1, 2009 in listed companies, and encourage private of large and medium-sized enterprises, it marks the enterprise internal control system and management to a new level.But we also have to admit that our country enterprise internal control in the present stage of development, there are some problems and the insufficiency. In this paper, the American corporate social responsibility information disclosure Enlightenment to China, summarized and aggregated lack of social responsibility information disclosure exists in our country, and thus provoke thinking on China through the final make recommendations on how to improve our social responsibility information disclosure of listed companies and countermeasures. Key words: the listed company; Social