我国企业社会责任会计信息披露问题研究_精品文档.txt

1、:10173220080867UDC ResearehonDiselosureofCorPorateSocial ResPonsibilityAccountingInformation Based01 tllestatistiealana ysisandsamPling assessmentofCorPorateSocialResPonsibilityRePorts:_2!:123縺桢򾭼廯𽥹19992009532淶淶漰壬鱨20095棬鱨20101120107140鱨顣:;巢:淶;岿𲽣.:Abstr8Ct WiththedeveloPmentofe

2、eonomieandthecontinuouseivilizationbusiness oPeratorsareinereasinglyawarethattheyshouldberesPonsibleforthefactors affeetingthedeveloPmeniofenierprises besidesimProveeconomieeffieieneyand inereaseProfits.Asaresult eorporatesoeialresPonsibilitywasborninsome develoPedeouniriesandgraduallyformedinioathe

3、ory.Theglobaleeonomy integrationPromPtedthedeveloPmentofeorporatesocialresPonsibilitymovement Whiehoriginatedinthewestem.Thegovern-mentandsocialPubliealsobeginto eoneemthesoeialresPonsibilityoftheenterprise.Therefore theenierprisestake moreandmorefoeusesondiselosingtheinformationofsoeialresPonsibili

4、ty aceounting.SineeonlyonesoeialresPonsibilityrePortreleasedinChinas domestiein1999 totheonlyyearin2009 atotalof532enterpriseshavediselosed soeialresPonsibilityaceountinginformationinvariousforms Whichshows eorporatesoeialresPonsibilityaccountinginformationdiselosure15develoPing raPidlyinChina.Andbe

5、causetherewerenouniform lesandstandardtoguide theformatoftheeorporatesocialresPonsibilityaeeountinginformationdiselosure 50thediselosureoftheconientandformarenoteomParableandeonsistent.Also fromtheenterprise 5socialresPonsibilityrePorts thelevelofdiselosure15differeni wllieh15inurgentneedofunifiedan

6、dstandardized. Withthisbaekground thisartieleapproaehesissuesonthestudyofeorporate soeialresPonsibilityaceouniingonrelatedtoinformationdisclosure.ThePaPer15 dividedintosixParts.ThefirstPart15anintroduetionmainlyrelatedtothebaekground signifieaneeofthetoPic literaturereviewandresearehmethodologyand f

7、rameworkofdiselosureofcorporatesoeialresPonsibilityaeeoullting information.TheseeondPisr latedtothebasietheory whichaPProaehesthat eorporatesoeialresPonsibilityaccountinginformation15mainlyaboutinvestorsemPloyees businessPartnerseonsumers Publiewelfare environmeniandthe govemment.ThethirdPart15thefo

8、cusofthisstudy thePaPerehoosestwogrouPS rePortstoanalyseandevaluate.ThefirstgrouPrePortsaresoeialresPonsibility rePortof532domesticeomPaniesreleasedin2009.ThesecondgrouPrePortsare 40samPlesrePortedduringthePeriodfromJanuary2010toJuly2010.ThePaPer setsaratingscoresforeveryrePort andevaluatesthescores

9、fromvariousangles. TheforthPalt15theeonelusionandadvice.Thereeonlrnendationsindieatethatthe informationdiselosuredshouldbedefined;enterPrisesinthesameindustryeould releaserePortstogether.;govemmentregulatorexPerts aeademiesandother stakeholdersshouldPromotedeveloPmentofeorporatesocialresPonsibility;

10、the verifieationofrePortsshouldbePaymoreattention.Managersofbusinesses shouldmakethemostoftheextemalandinternalvaluesoftherePorts andforma virtuouscireleofrePortingandmanagement. PartV15asurnnnaryofthefulltextandsummarizedthemaineonelusions.The studyalsoPointedoutthelimitations andfuturedeveloPmentP

11、rosPects. DesPiteinformationdiselosureofcorporatesoeialresPonsibilityaeeouniinginChina 5develoPmenthasonlyjustbegan butrapidl exPeetedinthenextfewyears thenumberofcorporatesoeialresPonsibilityrePortswillcontinuetorise. ResearehoninformationdiselosureofcorporatesoeialresPonsibilityaeeouniing willalso

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