关于我国企业社会责任会计信息披露的分析

The Analysis of Chinese Enterprise-related Social Responsibility for Accounting Information Disclosure

针对目前我国企业社会责任会计信息披露杂乱无章,没有规范的准则进行指导,导致企业披露的信息实用性大大降低的现状,借鉴国外企业社会责任会计信息披露的经验与启示,提出构建我国企业社会责任会计信息披露的准则,并阐述关于构建该准则的几点思考。

In view of Chinese company social responsibility for accounting information disclosure being disorganized and lack of standard guidance, which resulted in great reduction in the practicality of enterprise information disclosure, the article puts forward criterion to construct Chinese enterprise-related social responsibility for accounting information disclosure, and elaborates some thoughts on constructing criterion.