企业社会责任会计信息披露研究【毕业论文 文献综述 开-模板.docVIP

企业社会责任会计信息披露研究【毕业论文+文献综述+开题报告+任务书】 (2011届) 毕业论文(设计) 题 目:企业社会责任会计信息披露研究 ?基于利益相关者视角 姓 名: 专 业: 会 计 学 班 级: 学 号: 指导教师: 导师职称: 2011年5月12日 摘 要:企业履行社会责任是时代和社会进步的大趋势,也是构建和谐社会和可持续发展的要求。随着社会各界对企业社会责任的关注不断升温,企业披露有关社会责任方面的信息已逐渐成为一种要求。本文从利益相关者视角对企业社会责任会计信息披露问题进行相关的研究。首先分析了企业对不同利益相关者应尽的社会责任。在利益相关者对企业社会责任会计信息需求动因的基础上,归纳总结出各利益相关者的信息需求。分析了我国企业社会责任会计信息披露的现状及其存在的问题。基于利益相关者视角提出了企业社会责任会计信息披露内容、披露模式的建议,并构建基于利益相关者的企业社会责任会计信息披露体系,希望能够对企业的社会责任会计信息披露起到一定借鉴作用。 关键词:企业社会责任;利益相关者;信息披露 Abstract:Corporate social responsibility is the primary trend of society and the current age as well as the requirement of building a harmonious society and sustainable development. With the communitys increasing concern about corporate social responsibility, enterprise disclosure information about social responsibility has gradually become a requirement. This article attempts to do a related research on stakeholders view of the social responsibility of the enterprise accounting information disclosed the question. Firstly, this paper will analyse enterprises social responsibilities for different stakeholders. On the basis of stakeholders corporate social responsibility of accounting information demand motivations, it summarizes the various information needs of stakeholders, and analyses corporate social responsibility information revelation status and problems in our country. Based on the stakeholder perspective, it puts forward proposal of disclosure content and disclosures model of corporate social responsibility accounting information, as well, constructs corporate social responsibility accounting information disclosure system on the basis of stakeholders. This paper may hopefully serve as reference role in social responsibility accounting information disclosure for the corporate Key Words:Corporate social responsibility; Stakeholders; Information disclosure