企业社会责任信息质量标准探析——以会计信息质量要求为参照

Probe into the Quality Standards of Corporate Social Responsibility Information Disclosure——Taking Quality Standards of the Accounting Information as Reference

由于企业社会责任信息披露缺乏统一的质量标准,极大影响了报告使用者的使用效率和效果。鉴于社会责任信息披露和会计信息披露在信息使用者、使用目的和方式等方面具有共同点,因此,可以将会计信息质量要求的可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性、及时性标准作为参照,建立社会责任信息披露质量标准体系。

Becanse of the absence of unified corporate social responsibility report standards, the efficiency and effect of the social responsibility information is not satisfactory. Because of the similarity between social responsibility infor- mation disclosure and accounting information disclosure, we can use the qualitative characteristics of accounting information of reliability, pertinence, intelligibility, comparability, substance over form, importance, prudence, and timeliness as the standards of social responsibility information disclosure.