非对称信息下我国企业社会责任信息披露策略研究

当前民生事件频发,公众越来越关注企业承担的社会责任,并要求其披露社会责任信息报告。企业在履行对社会的责任的同时也愿意披露相关信息,但由于信息不对称情况的存在,造成公司经营成本的增加。本文以非对称信息为前提,归纳总结了社会责任披露与公司经营成本之间的关系,并指出了我国企业社会责任信息披露的现状及存在的问题、分析其形成的原因。在此基础之上,积极探索完善责任信息披露的方法和途径,为企业合理披露责任信息以实现持续发展提供理论建议。

Research on Strategies of Our CSR Information Disclosure Based on Information Asymmetry

Happening of people’s livelihood incidents frequently these days,the social responsibilities taken by corporate are concerned increasingly and the reports of social responsibility information are required to disclosure.Corporates are willing to reveal their responsibility information after they have taken the responsibility,while the operating costs are increased because of the asymmetric information.In this paper,the relationship between responsibility disclosure and operating costs are summarized based on asymmetric information.At the same time,this paper points the status quo and exist problems of our responsibility disclosure,analyzes the reasons.On this basis,the ways and means of information disclosure are explored and improved actively,in order to provide theory suggestions for corporate which disclose corporate responsibility information reasonable to achieve sustained development.