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三大国有银行2008~2009年社会责任报告比较分析
引用本文:戴欣苗.三大国有银行2008~2009年社会责任报告比较分析[J].企业活力,2010(11):70-74.
作者姓名:戴欣苗
作者单位:上海财经大学会计学院,上海200433
摘    要:企业社会责任指企业在对股东利益负责的同时,还要承担对利益相关者的社会责任和义务。三大国有银行对利益相关者的界定大同小异,其对社会责任履行信息的披露日趋规范化和数量化,但是较多社会责任信息集中在对国家、政府和股东的绩效信息上,对客户、员工、合作伙伴的社会责任信息数量化不充分、前后期可比性较逊。

关 键 词:社会责任报告  利益相关者  每股社会贡献值

Comparative Analysis of the Social Responsibility Reports of the Theree Big State-owned Banks in 2008~2009 Year
Dai Xin-miao.Comparative Analysis of the Social Responsibility Reports of the Theree Big State-owned Banks in 2008~2009 Year[J].Enterprise Vitality,2010(11):70-74.
Authors:Dai Xin-miao
Institution:Dai Xin-miao(School of Accountancy,Shanghai University of Finance and Economics,Shanghai 200433,China)
Abstract:The enterprise society responsibility refers to that enterprise must undertake the social responsibility for stakeholders while it creates the wealth to shareholders.The Big Three state-owned banks have the almost same definition for stakeholders.The information of social responsibility was disclosed gradually to standardization and mathematical quantification.But the much of information for social responsibility concentrates on the performance information for national,the government and shareholders.The quantitative information of society responsibility on to the customer,the staff and partner were not fully disclosed.Some of information is not comparable from one period to the next.
Keywords:social responsibility report  stakeholders  social contribution per share
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