摘要
企业社会责任问题目前在理论界与实务界正越来越受到重视。向社会公众披露真实准确的财务信息,尤其是披露税务信息是现代企业履行社会责任的重要体现。本文立足于企业社会责任场域,从企业社会责任视角,分析企业税务信息披露的现状,探讨造成企业税务信息披露缺陷的成因,并有针对性地提出切实可行的改进措施,以促进企业税务信息披露更为充分,披露内容更为准确,从而更好地履行其社会责任。
More emphasis is laid on corporation＇s social responsibility both in theory and in practice. To reveal the true and accurate financial information to the public, especially the tax information, can significantly shows the social responsibility taken by modem companies. The paper based on the scope of social possibility aims to analyze the present situation of tax information revelation, discusses the causes of defects in the process of information revelation and finally puts forward effective measures against these issues. Then tax information of corporations can be revealed more fully and accurately.
出处
《财经论丛》
CSSCI
北大核心
2008年第3期21-27,共7页
Collected Essays on Finance and Economics
关键词
税务信息
社会责任
披露
tax information
social responsibility
revelation
