论社会责任会计信息披露监管的改进路径

Discussion on Improving Path of Information Disclosure Control in Social Responsibility Accounting

近年来,企业履行社会责任并披露社会责任信息日益受到关注;对社会责任会计信息披露的监管问题目前存在着诸多问题亟待改进。本文综述了国内外社会责任会计的相关研究后,从社会责任会计信息披露的各主要博弈方着手,分析了社会责任会计信息披露监管存在的问题及主要原因,最后提出了社会责任会计信息披露监管的改进路径。

In recent years, it＇s a growing concern of corporate fulfilling social responsibility and disclosing social responsibility information; Currently there are many issues that must be improved about information disclosure control of social responsi- bility accounting. This paper reviews the social responsibility accounting at home and abroad, and analyses problems and the main reasons of social responsibility accounting information disclosure control through studying from the main game parties of social responsibility accounting information disclosure, then proposes the improving path to the social responsibility accounting information disclosure control.