我国上市公司的社会责任报告及其改进

On the Social Responsibility Report of Listed Company and Its Improvement

上市公司社会责任报告是反映上市公司社会责任信息的载体,上市公司编制社会责任报告的热情逐年激增。文章界定了社会责任报告的内涵,分析了我国上市公司社会责任报告的编制现状,从财务报告的视角,提出了规范我国上市公司社会责任报告的设想。

The social responsibility report of listed companies reflects the information of their social responsibility and the reports from listed companies are sharply increasing year by year.The paper tries to define the connotation to the reports and analyzes the reports editing of the listed companies.From the angle of financial reports,the paper proposes the suggestion on normalization of the social responsibility report of the listed company.