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目前,我国上市公司的社会责任财务评价存在诸多问题,国家没有具体规定评价体系,存在信息披露的不充分性和公司自身短视行为,对上市公司的财务评价造成制约。挖掘其原因,除了我国的研究起步相对晚外等历史原因,也有着社会责任存在不易使用会计指标反映的自身原因,不易量化的指标成为了社会责任财务评价绊脚石。要解决这些问题,不仅需要对上市公司披露社会责任信息进行强化和监管,更需要公众的监督。
At present, there are many problems in the financial evaluation of social responsibility of listed companies in our country. The state does not specify the evaluation system, the inadequate information disclosure and the company’s own short-sighted behavior, which restricts the financial evaluation of listed companies. Excavating its causes, in addition to our country’s relatively late start of research and other historical reasons, but also has social responsibility is not easy to use accounting indicators to reflect their own reasons, not easily quantified indicators become the social responsibility of financial evaluation stumbling block. To solve these problems, we not only need to strengthen and supervise listed companies’ disclosure of social responsibility information, but also require public supervision.