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企业社会责任信息披露问题是当前国内外会计界研究的热点和难点问题。建立有效的企业社会责任会计信息披露体系,可以更好的督促企业自觉履行应承担的社会责任。企业社会责任要求实现利益相关者利益的最大化,而不仅仅只关注股东的权益。本文从企业利益相关者需求的角度来分析研究我国社会责任信息披露,采用指数评分法分析研究我国社会责任信息披露的现状和存在的问题,并提出构建以需求为导向的社会责任披露模式。
Corporate social responsibility information disclosure is the current domestic and international accounting research hot and difficult issues. The establishment of an effective corporate social responsibility accounting information disclosure system can better urge enterprises to consciously fulfill their social responsibilities. Corporate social responsibility requires that the interests of stakeholders be maximized, not just the rights and interests of shareholders. This paper analyzes and studies the disclosure of social responsibility information in China from the perspective of the needs of enterprise stakeholders, analyzes the status quo and existing problems of China’s social responsibility information disclosure by index score method, and proposes the construction of a demand-oriented social responsibility disclosure model.