河北省上市公司社会责任会计信息披露研究

On Social Responsibility Accounting Information Disclosure of Hebei Listed Company

传统财务管理理论认为企业的目标是"企业价值最大化",就我省而言,曾经的"三鹿事件"、排名前10位的空气质量较差城市中河北省屡次占有7席,都突显了企业社会责任的缺失。除了追求企业价值之外,企业必须充分履行其社会责任义务。本文拟从研究河北省上市公司社会责任会计信息的披露现状,分析其存在问题的原因,进而提出河北省上市公司披露社会责任会计信息的对策。

The traditional financial management theory believes that the enterprise＇ s goal was to maximize corporate values. Some companies in Hebei Province focused on profits but ignored the environmental protection. So among the top ten cities with poor air quality, Hebei had seven, which highlighted the lack of corporate social responsibility. In addition to the pursuit of the value of the enterprise, the enterprise must fully perform its social responsibility. This paper investigated current situation of listed company disclosure of social responsibility accounting information, analyzed the reasons of the existing problems, and presented some countermeasures for listed company in Hebei province.