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- 2019-10-16 发布于湖北
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题目:南昌华光公司社会责任会计信息披露问题及对策
学 院 信息管理学院
学生姓名 学 号
专 业 届 别
指导教师 职 称
二〇一五年六月
摘 要
近年来,我国国民经济得到了快速的发展,但经济高速发展的同时,也产生了一系列的社会问题。一些人从事经济活动的同时,往往只有最大限度地提高显微眼前经济利益,它是在社会环境的费用,整个社会的利益是以牺牲成本。这些问题都说明:一些企业在追求自己利益的同时,也必须承担一定的社会责任,为了使本企业的相关利益者多了解企业是否履行社会责任的落实情况,必须与披露社会责任会计信息相关。本论文主要是以北大南昌华光公司为实例,提出该公司的社会责任会计信息披露所存在的定量问题,并且对企业社会责任会计信息披露所面临与所存在问题的原因进行分析,来有针对性地提出对本公司所面临的对存在的社会责任会计信息披露的数量问题,以及企业社会责任会计信息披露的问题的对策和建议,然后得出与社会责任会计信息披露在我国上市公司存在的问题与对策。
【关键词】上市公司;企业社会责任;社会责任会计;信息披露
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ABSTRACT
In recent years, the development of Chinas?national economy has developed rapidly, but rapid economic growth at the same time, also produced a range of social issues, this article is based on the social background of Chinese listed companies had an in-depth study of accounting information disclosure of social responsibility. In this paper, the Beida jade bird company, for example, raised the problems of accounting information disclosure of corporate social responsibility, social responsibility and problem analysis of accounting information disclosure, puts forward suggestions to the companys problems?.
The text is divided into six chapters, chapter one introduction, focuses on the background and significance of this document, as well as reviews on the topic of research at home and abroad, presentations of research methods and ideas. Chapter two is the?basic theory of corporate social responsibility of accounting information, clarified the meaning of corporate social responsibility, as well as the concepts of accounting information disclosure of corporate social responsibility has been brief. Chapter III analysis of social responsibility of accounting information disclosure of listed companies in China, we focused on design responsibility of accounting information disclosure of listed companies in China, presented problems of social responsibility of accounting
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