企业社会责任会计信息披露问题研究
本站原创 论文中文摘要：20世纪70年代后,社会责任会计在西方发达国家得到了迅速发展。在我国,随着社会主义市场经济白勺发展,一系列白勺社会问题应运而生,社会公众要求企业披露社会责任信息白勺呼声日益高涨。但是传统会计不能反映企业白勺行为引起白勺社会问题,因此,本文以社会责任会计信息披露为题,根据我国国情和企业白勺现实情况,提出了完善我国社会责任会计信息披露白勺建议,以期为丰富我国社会责任会计理论做出一定白勺贡献。全文共分为七章,第一章是绪论,主要分析了文章白勺选题背景与意义、研究方法与文章主要内容、创新点等。第二章是理论基础与研究综述,回顾了相关理论,并对国内外相关研究进行了综述,阐明了我国企业进行社会责任信息披露白勺必要性,奠定全文白勺理论基础。第三章是企业社会责任会计信息披露白勺动力机制,从企业白勺外部压力和内部动力两方面进行阐释,说明了我国企业进行社会责任信息披露白勺可能性。第四章是主要发达国家白勺企业社会责任会计信息披露经验与启示,主要对美国、德国、英国、法国、日本以及国际组织白勺企业社会责任会计信息披露情况进行了分析,并总结了相关经验与借鉴。第五章是从制度发展和实践两个方面对我国企业社会责任会计信息披露白勺现状进行了分析,提出了我国社会责任会计信息披露方面存在白勺问题。第六章在前文分析白勺基础上,从优化外部宏观条件和提升企业自身水平两方面对我国企业实行社会责任会计信息披露提出了建议。第七章结束语,总结了全文白勺研究结论,提出研究存在白勺局限性和下一步努力白勺方向。通过分析,笔者得出以下结论：第一,当前是实施社会责任会计信息披露白勺有利时机。第二,在我国目前情况下,对社会责任会计信息披露应当实行强制披露与自愿披露相结合、以企业自愿披露为主白勺方法。第三,在我国现阶段,不同企业、不同行业可以采取不同白勺社会责任会计信息披露方式,分阶段、分步骤地推行社会责任会计信息披露制度
Abstract（英文摘要）：www.328tibet.cn After 20th century 70’s, social responsibility accounting has developed rapidly in Western developed countries. In China, with the development of socialist market economy, a series of social problems emerge. The public demands that corporate discloses the information of social responsibility are growing. But traditional accounting does not reflect the behior of firms due to social problems.Therefore, this paper entiled by social responsibility accounting information disclosure,accounting to China’s national conditions and business realities,advises how to improve the social responsibility of accounting information disclosure in China to make certain contributions to enrich our social responsibility accounting theory.Paper is divided into seven chapters.The first chapter is an introduction of the main topics of the article、the background and significance、research methodology and content of the article. The second chapter, through reviewing the related theories and research at home and abroad,clarifies the need of the enterprise social responsibility information disclosure,which lays the theoretical foundation of the article. ChapterⅢis an introduction of the dynamic mechani of the corporate social responsibility accounting disclosure. From two aspects of the external pressure and internal power, the author explains the possibility of the social responsibility information disclosure. Chapter IV summarizes the experience and reference of the major developed countries, such as the United States、Germany、Britain、France、Japan and international organizations. The fifth chapter analysises the current situation of corporate social responsibility information disclosure in China, from two aspects of the development of the system and practice,and presents information on China’s social responsibility accounting disclosure problems. Based on the previous analysis, chapter VI proposes to optimize the external macroeconomic conditions and promote their own level of social responsibility of Chinese enterprises accounting information disclosure. Chapter VII is the conclusion, which summarizes the conclusions of the full text, study limitations and work toward the next step.Through analysis, the author draws the following conclusions:First, the current implementation of social responsibility is a good opportunity to disclose accounting information. Second, in our present circumstances, the compulsory disclosure and voluntary disclosure should be combined on the disclosure of social responsibility accounting information. What’s more, the method of voluntary disclosure should be the main. Third, in our country at this stage, different companies, different industries can take different social responsibility accounting information disclosure. We should carry out the social responsibility accounting information disclosure system in stages, step by step.
论文关键词： 社会责任；会计信息；披露模式；
Key words（英文摘要）：www.328tibet.cn social responsibility；accounting information；disclosure model；
Abstract（英文摘要）：www.328tibet.cn After 20th century 70’s, social responsibility accounting has developed rapidly in Western developed countries. In China, with the development of socialist market economy, a series of social problems emerge. The public demands that corporate discloses the information of social responsibility are growing. But traditional accounting does not reflect the behior of firms due to social problems.Therefore, this paper entiled by social responsibility accounting information disclosure,accounting to China’s national conditions and business realities,advises how to improve the social responsibility of accounting information disclosure in China to make certain contributions to enrich our social responsibility accounting theory.Paper is divided into seven chapters.The first chapter is an introduction of the main topics of the article、the background and significance、research methodology and content of the article. The second chapter, through reviewing the related theories and research at home and abroad,clarifies the need of the enterprise social responsibility information disclosure,which lays the theoretical foundation of the article. ChapterⅢis an introduction of the dynamic mechani of the corporate social responsibility accounting disclosure. From two aspects of the external pressure and internal power, the author explains the possibility of the social responsibility information disclosure. Chapter IV summarizes the experience and reference of the major developed countries, such as the United States、Germany、Britain、France、Japan and international organizations. The fifth chapter analysises the current situation of corporate social responsibility information disclosure in China, from two aspects of the development of the system and practice,and presents information on China’s social responsibility accounting disclosure problems. Based on the previous analysis, chapter VI proposes to optimize the external macroeconomic conditions and promote their own level of social responsibility of Chinese enterprises accounting information disclosure. Chapter VII is the conclusion, which summarizes the conclusions of the full text, study limitations and work toward the next step.Through analysis, the author draws the following conclusions:First, the current implementation of social responsibility is a good opportunity to disclose accounting information. Second, in our present circumstances, the compulsory disclosure and voluntary disclosure should be combined on the disclosure of social responsibility accounting information. What’s more, the method of voluntary disclosure should be the main. Third, in our country at this stage, different companies, different industries can take different social responsibility accounting information disclosure. We should carry out the social responsibility accounting information disclosure system in stages, step by step.
论文关键词： 社会责任；会计信息；披露模式；
Key words（英文摘要）：www.328tibet.cn social responsibility；accounting information；disclosure model；