企业社会责任信息披露制度研究

Information Disclosure System of Corporate Social Responsibility

随着全球经济一体化进程的加快,发源于西方的企业社会责任运动在我国悄然兴起,政府及社会大众也逐渐开始关注企业的社会责任履行情况。而我国目前企业社会责任信息披露理论还不完善,信息披露内容、方式等还不规范,自愿披露的社会责任信息总体水平较低,对企业社会责任信息披露监督力度不够,今后应在规范社会责任报告的内容、健全企业社会责任会计制度、实施企业社会责任报告的审计制度,建立信息披露的激励和约束机制等方面予以加强。

Due to/he quickening development of global economy integration, corporate social responsibility movement, which originated in the West, has quietly arose in China; thereby the Government and the public are beginning to pay attention to the implementation of corporate social responsibility in the country. Still at its early stage of development, there remain many problems in China＇s information disclosure system for corporate social responsibility： theories for information disclosure are far from being perfect; ＇ the content of information disclosed and the methods for information disclosure are not standardized; voluntary disclosure of information has remained at a fairly low level; and the supervision in this respect is not enough. To improve China＇s information disclosure system for corporate social responsibility, the paper holds that more efforts should be taken in regulating the content of corporate social responsibility report, improving the accounting system of corporate social responsibility, implementing audit system of corporate social responsibility report, and establishing incentive and restraint mechanisms of information disclosure.