公司会计年报中社会责任信息的价值研究——基于内容的专家问卷分析

A Study of the Value of the Corporate Social Responsibility Information Furnished in Listed Companies' Annual Accounting Report

在本研究中,我们选取了会计年报中有代表性特征的17条社会责任信息作为项目,对参加2006年中国会计学会学术年会的专业学者就会计年报中的社会责任信息的决策价值和公共关系价值进行了问卷调查,通过深入的分析我们得出了有意义的结论。本文为该调查的研究报告。

Having chosen 17 representative pieces of corporate social responsibility information published in annual accounting report as items to be studied, we have sent a questionnaire to accounting scholars who are attending China Academic Annual Conference of Accounting Society of 2006 on the value of decision on social responsibility and the value of public relations-both of which are expressed in the annual accounting report. By profound analyses, we have derived a significant conclusion. This paper is the report about our study.