基于博弈视角的社会责任会计信息披露研究-会计学专业论文.docxVIP

II II 任会计信息披露现状的对策和措施。第六部分提出本文的研究结论，总结 本文研究的局限性，并畅想社会责任会计的未来发展。 关键词：社会责任会计 信息披露 博弈 PAGE PAGE IV Study on Social Responsibility Accounting Information Disclosure Based on Gaming ABSTRACT With development of science, technology and economy, social problems have emerged one after another, such as environmental pollution, resource exhaustion, energy depletion, unemployment and so on. What is even more concerned, the businesses in China has put so much focus on the rapid growth and maximized benefits that they has neglected their social responsibilities. Especially in recent years, consumers in China have less faith in domestic products as the businesses have poor performance in carrying out their social responsibilities. Thus comes the faith crisis. For this problem and to stabilize the economy, to strengthen businesses’ awareness to carry out their social responsibilities is the important solution. However, China has seen a slow progress on social responsibility accounting, which has been far away from popularity among businesses. In this regard, this article, considering China’s situation, based on gaming theory, analyses factors that hinder the disclosure of social responsibility accounting information, in order to promote the mechanism of social responsibility accounting. There are 6 parts in this paper. The first one is introduction, which introduces the study background, significance, methods, contents and the original thinking and discusses the feasibility of social responsibility accounting in China. The second part is to summarize research literatures in this field and current research status. The third part discusses what is a business’s social responsibility and social responsibility accounting in depth, analyzes relationship between them and based on gaming theory, studies parties, factors and the kind of gaming. The forth part analyzes detailed gaming factors that affect the disclosure. The fifth part, based on gaming analysis, proposes measures