关于我国企业社会责任会计信息披露问题的研究

On Information Disclosure of Social Responsibility Accounting of Enterprises

社会责任会计要求企业在追求经济效益的同时也要兼顾社会效益。为了使企业相关利益方了解企业是否以及在多大程度上满足了这一要求,企业必须进行有关社会责任会计信息的披露。文章通过选择六个具有代表性的企业作为案例并对其进行分析,揭示了我国企业社会责任会计信息披露中存在的主要问题,得出我国企业社会责任会计信息披露的共同特点和现状是:理论上急需,实务上空白。最后,文章对建立和完善我国企业社会责任会计信息披露体系的问题提出了四项建议性的意见。

Social responsibility accounting requires enterprises operates not only for economic gains but also for social benefits.To let it be known whether and how much enterprises have met the requirements, enterprises need to disclose their information of social responsibility accounting.Having analyzed six representative enterprises, the paper brings to light the main questions in the course of social responsibility information disclosure, and concludes that our enterprises are in the same situation on the disclosure of social responsibility accounting information,which is characterised by lack of theoretical knowledge and practical experience.At last, the paper puts forward four proposals for establishing a system of social responsibility accounting information disclosure of enterprises.