透析中国企业社会责任会计问题 |
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引用本文: | 施静,梁霄,成桂仙,甄梓莹,陈玉书,彭卉.透析中国企业社会责任会计问题[J].时代经贸,2011(20):197-198. |
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作者姓名: | 施静 梁霄 成桂仙 甄梓莹 陈玉书 彭卉 |
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作者单位: | 广东工业大学管理学院,广东广州510520 |
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摘 要: | 本文通过对我国A股上市公司企业社会责任报告状况进行调查研究,发现我国企业社会责任报告存在两个主要的问题:报告率低;报告质量有待提高。分析其原因主要有:相关法律制度不健全;缺乏统一报告要求;缺乏统一报告标准;企业社会责任概念有待进一步推广;社会责任信息披露存在较高成本。最后提出五点建议:成立专门研究机构,完善企业社会责任理论体系;制定相关规章制度,规范企业社会责任报告内容格式;增加企业社会贵任信息审计,防止虚假社会责任信息的发布;大力培养社会责任会计人才,普及企业社会责任会计;完善奖惩制度,拓宽社会责任履行渠道。
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关 键 词: | 企业社会责任报告 企业社会责任 问题与分析 |
The Analysis of the Ohinese Enterprise Society Responsibility Accounting Problems by Social Responsibility Report |
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Abstract: | this paper listed company of China a-share corporate social responsibility report situation survey and study found that our country enterprise society responsibility reports there are two major problems:report rate is low;To report to quality improvement.Analysis of the reasons for this are:relevant legal system is not sound;The lack of uniform reporting requirements;The lack of uniform reporting standards;The social responsibility of the enterprise concept needs further promotion;Social responsibility information to disclose the existence higher costs.And finally puts forward five Suggestions:to set up a special research institutions,perfect the enterprise society responsibility theory system;Formulate relevant regulations,standardize enterprise society responsibility report content formats;Increase the social responsibility of the enterprise information andit,to prevent false social responsibility information release;Vigorously develop social responsibility accounting personnel,popularize the social responsibility of the enterprise accountingr, Perfect.widen the rewards and punishment system of social duty channels. |
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Keywords: | Corporate sodal responsibility report Enterprisesocialresponsibility Problems and analysis |
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