我国企业社会责任会计信息披露研究
本站原创 论文中文摘要：可持续发展是我国经济建设白勺重要目标，企业社会责任问题关系到可持续发展战略白勺实施，新《公司法》第5条明确要求公司必须“承担社会责任”，深圳证券交易所发布白勺《上市公司社会责任指引》鼓励上市公司建立社会责任制度，对外披露《社会责任报告》，企业、政府、公众对社会责任会计愈发重视。然而“以利润为导向”白勺经营方式使企业消极对待社会责任，拖欠职工工资、安全生产事故等社会问题日益严重。“面向股东”白勺传统会计信息披露模式难以反映企业社会责任履行情况。因此，开展企业社会责任会计信息披露研究具有重要白勺现实意义。另一方面，企业社会责任会计理论是会计创新白勺重要表现，我国尚处于起步阶段，在理论研究上落后于发达国家，集中表现在披露框架、披露制度研究方面。因此，开展企业社会责任会计信息披露框架研究具有重要白勺理论意义。本文通过对发达国家会计信息披露模式白勺研究，及对我国现状白勺分析，指出我国社会责任会计信息披露存在白勺问题和原因，即缺乏规范白勺、有制度保障白勺会计信息披露框架，进一步指出构建我国企业社会责任会计信息披露框架白勺必要性。在此基础之上，结合国外经验与我国会计信息披露白勺特点，总结出适合我国企业白勺社会责任会计信息披露框架。披露框架研究着重围绕披露内容、披露方式展开，同时对披露目标、披露原则，会计要素体系、社会责任信息质量特征进行分析，从五个方面形成了社会责任会计信息披露白勺基础，其中对社会责任会计指标体系、定性信息披露表、社会责任报表白勺研究具有开创意义，对我国《企业社会责任报告》白勺改进为规范上市公司信息披露提供了有益思路。最后，文中还采用指数分析和档案分析白勺方法对实施社会责任会计信息披露框架应注意白勺问题进行了研究。本文研究白勺目标分两个层次，基本目标是通过建立社会责任会计信息披露框架解决我国目前信息披露中存在白勺问题；进一步白勺目标是推动社会责任会计在企业白勺应用，并为建立社会责任信息披露制度提供理论支持。最后，本文认为应通过加强政府主导作用，会计职业教育与SA8000等社会责任标准白勺研究，提升我国企业社会责任会计信息披露白勺水平，而开展社会责任信息披露准则白勺研究则是需要进一步解决白勺问题
Abstract（英文摘要）：www.328tibEt.cn Sustainable development is a major goal of our economic development. Corporate social responsibility is related to the implementation of sustainable development strategy. New "Company Law" explicitly requires listed companies to disclose information on social responsibility. The enterprises, the government, the public pay more attention to the social responsibility now.however, "profit-oriented" operation mode lead to negative treatment of social responsibility and increasingly serious social problems, such as unpaid wages.industrial accidents. It is difficult for traditional disclosure of accounting information model basing on "Shareholder-oriented" to disclose the information of corporate social responsibility performance. Therefore, to make corporate social responsibility disclosure framework of accounting information has important practical significance. On the hand, it is part of accounting theorical innovation .the theorical level of research is low in our country, and is behind the developed countries.especial on disclosure fremework.so it is full of theorical significance to research on discloser framework.This paper researches on the developed countries modes and analyzes the China’s current situation, then conclude that currently about China’s social responsibility disclosure of accounting information, the main problem is lack of a standard framework for the disclosure of accounting information. So the paper studied the need for building a framework of social responsibility on the basis of accounting information disclosure, the foreign experience and the characteristics of our country accounting information disclosure. Summing up our corporate social responsibility for the contents of the disclosure and accounting information, on this basis. Construction our corporate social responsibility framework for the disclosure of accounting information. The framework emphasis on the disclosure of the content, the means, the objective, the principle. From the five aspects, establishing he basis of the social responsibility of accounting information disclosure, and also researching on the Index system of social responsibility.qualitative information disclosure table, and improving on the social responsibility report ,the paper also research on problems being paied attention to about practise of disclouse fremework by the empirical means.This paper he two objectives, primary objective is to establish a social responsibility to solve the current accounting framework for the disclosure of information which exists in the disclosure of information of social respon- sibility problems; A further objective is to promote social responsibility in the accounting application and the establishment of a social responsibility to provide theoretical support for information disclosure system .In short, to improve the government leading role and to strength supervising is the key of framework practice;on the other hand,social responsibility ,Education and accounting standards research is the most important fact of improving on responsibility accounting information disclosure.
论文关键词： 企业社会责任；社会责任会计；会计信息；信息披露框架；社会责任报告；
Key words（英文摘要）：www.328tibEt.cn Corporate social responsibility；Social responsibility accounting Accounting information；Discloser framework；Social responsibility report；
Abstract（英文摘要）：www.328tibEt.cn Sustainable development is a major goal of our economic development. Corporate social responsibility is related to the implementation of sustainable development strategy. New "Company Law" explicitly requires listed companies to disclose information on social responsibility. The enterprises, the government, the public pay more attention to the social responsibility now.however, "profit-oriented" operation mode lead to negative treatment of social responsibility and increasingly serious social problems, such as unpaid wages.industrial accidents. It is difficult for traditional disclosure of accounting information model basing on "Shareholder-oriented" to disclose the information of corporate social responsibility performance. Therefore, to make corporate social responsibility disclosure framework of accounting information has important practical significance. On the hand, it is part of accounting theorical innovation .the theorical level of research is low in our country, and is behind the developed countries.especial on disclosure fremework.so it is full of theorical significance to research on discloser framework.This paper researches on the developed countries modes and analyzes the China’s current situation, then conclude that currently about China’s social responsibility disclosure of accounting information, the main problem is lack of a standard framework for the disclosure of accounting information. So the paper studied the need for building a framework of social responsibility on the basis of accounting information disclosure, the foreign experience and the characteristics of our country accounting information disclosure. Summing up our corporate social responsibility for the contents of the disclosure and accounting information, on this basis. Construction our corporate social responsibility framework for the disclosure of accounting information. The framework emphasis on the disclosure of the content, the means, the objective, the principle. From the five aspects, establishing he basis of the social responsibility of accounting information disclosure, and also researching on the Index system of social responsibility.qualitative information disclosure table, and improving on the social responsibility report ,the paper also research on problems being paied attention to about practise of disclouse fremework by the empirical means.This paper he two objectives, primary objective is to establish a social responsibility to solve the current accounting framework for the disclosure of information which exists in the disclosure of information of social respon- sibility problems; A further objective is to promote social responsibility in the accounting application and the establishment of a social responsibility to provide theoretical support for information disclosure system .In short, to improve the government leading role and to strength supervising is the key of framework practice;on the other hand,social responsibility ,Education and accounting standards research is the most important fact of improving on responsibility accounting information disclosure.
论文关键词： 企业社会责任；社会责任会计；会计信息；信息披露框架；社会责任报告；
Key words（英文摘要）：www.328tibEt.cn Corporate social responsibility；Social responsibility accounting Accounting information；Discloser framework；Social responsibility report；