48家三类核电上市公司社会责任会计信息披露分析

Study on 48 Listed Companies of Three Types Nuclear Power's Information Disclosure of Social Responsibility Accounting in China

文章选取了2009—2011年48家核电上市公司作为研究样本,主要从经济责任、人力资源责任、生态责任、社会福利责任、国际核安全责任以及产品服务责任六个方面,对其三年的社会责任会计信息披露情况进行分析,探讨样本公司信息披露中所存在的缺陷,并提出相应的改进建议。

The thesis selected 48 listed companies in nuclear power industry as samples during 2009-2011 and analyzed these social responsibility disclosure of accounting information about economic responsibility, human resources responsibility, ecological responsibility, social welfare responsibility, the responsibility of the international nuclear safety and product service responsibility, the author tried to investigate the defects in the disclosure of the sample companies and come up with some suggestions.