我国自然灾害救助下的社会责任会计信息披露研究

Disclosure of Social Responsibility Accounting Information of the Natural Disaster Relief in China

社会责任会计起因于企业社会责任信息的披露需要,是基于会计的角度研究企业社会责任问题,我国企业社会责任会计信息的表达与披露停留在自愿披露的基础上,没有独立的会计准则和统一的报告格式.自然灾害救助是检验一个国家履行社会责任的重要手段,也是考察企业履行社会责任状况的重要评价体系,自然灾害救助下评述企业社会责任会计信息披露问题,应重点解决会计信息决策的有用性(向谁报告)、表达与披露的方式(怎样报告)以及信息的含量(披露内容).

Social responsibility accounting,resulted from the disclosure of corporate social responsibility,studies corporate social responsibility issues from the point of accountants.The expression of social responsibility and disclosure in China is still a voluntary one;there are no independent accounting criteria and uniform reporting formats.The natural disaster relief is an important means of evaluating a country＇s social responsibility and an important system of investigating the performance of their social responsibilities.A detailed account of social responsibility accounting information disclosure of the natural disasters in China,which focuses on the usefulness of its information decision,manners of its expression and disclosure,and its content.