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《上市公司社会责任指引》实施的若干思考 被引量:2

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摘要 本文通过对深圳证券交易所发布的《上市公司社会责任指引》进行研究,得出如下结论:一是加强对上市公司社会责任信息的披露有益于社会的可持续发展及和谐社会的构建;二是应将广义的社会责任进一步细化为人力资源、环境保护和狭义的社会责任三个部分进行信息披露,并建立健全相关的信息披露制度,在提高会计信息相关性的同时保证会计信息的质量。
作者 耿黎
出处 《财会月刊(下)》 2007年第4期31-32,共2页 Finance and Accounting Monthly
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