企业社会责任会计信息披露问题研究——基于同方股份有限公司年度报告的分析

Research on Accounting Information Disclosure of Corporate Social Responsibility

企业的经营决策者不仅要关注公司盈利的目标,还应关注并承担一定的社会责任,把社会责任会计信息和财务会计信息联接起来,为企业的经营活动和业务给出更好的建议。本文以同方股份有限公司的年报信息为平台,对我国的企业社会责任会计信息披露所产生的问题以及原因分析,并提出合理化措施。

The business decision makers should not only pay attention to the target of the company’s profit,but also pay attention to and bear certain social responsibilities,connect the social responsibility accounting information with the financial accounting information,and give better suggestions for the business activities and business.Based on the information of Tongfang Share Ltd,this paper analyzes the problems and causes of the disclosure of corporate social responsibility accounting information in China,and puts forward the rationalization measures.