上市公司社会责任会计信息披露问题研究
毕业论文关键词：上市公司；社会责任会计；信息披露；建议
Research on the Social Responsibility Accounting Information Disclosure of Listed Companies
ABSTRACT In recent years, social responsibility accounting information disclosure has been widely concerned by the community。 social responsibility accounting information disclosure urge listed companies to pay attention to their social status and the existence of social value by consciously fulfilling social responsibility and safeguard the overall interests of society。 However, the research on social responsibility accounting in China started late, so there are still many problems in the legal system, information disclosure and so on。 This paper analyzes current development of social responsibility accounting and in jiangsu province listed companies as samples for research, and puts forward some recommendations and measures to improve the information disclosure of listed companies social responsibility accounting。 Our government should actively advocate, improve the relevant legal system, enhanced disclosure of social responsibility accounting information。 Listed companies should conscientiously fulfill their obligations, full disclosure of information, enhance the reliability of the information, while strengthening the supervision of public opinion。
Key words: Listed Companies; social responsibility accounting; Information disclosure; advice
目 录
0引言 1
1上市公司社会责任会计信息披露的理论基础 1
1。1上市公司社会责任会计的基本概念 1
1。2社会责任会计信息披露的理论基础 2
2上市公司社会责任会计信息披露的现状及存在问题 3
2。1上市公司社会责任会计信息披露的现状 3
2。2上市公司社会责任会计信息披露中存在的问题 6
3上市公司社会责任会计信息披露问题的成因分析 9
3。1上市公司会计准则制度的不完全 9
3。2缺乏相应的依据支撑，披露目的不单纯 9
3。3政府影响力弱，上市公司和利益相关者的责任意识淡薄 10
3。4证券市场相关制度安排的不完善，社会责任会计计量存在难点 10
4完善上市公司社会责任会计信息披露的建议和对策 11
4。1建立完善有效的法律、法规和制度 11
4。2充实披露内容，完善披露模式 11
4。3积极宣传社会责任，提高社会责任意识 12
4。4建立健全有效的社会责任会计监督体制，设置单独的科目和报告 12
结 论 14
致 谢 15
参考文献 16
上市公司社会责任会计信息披露问题研究
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