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

以同方股份有限公司的年报信息为对象,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进行了分析,并从提高认识、健全制度、强化人员素质、建立制约机制等方面提出了解决问题的措施。

Taking the annual report information of Tongfang Co., Ltd as the object, this paper analyzes the problems and the causes in the accounting information disclosure of corporate social responsibility in China, and puts forward some measures to solve the problems from the aspects of raising awareness, perfecting the system, strengthening the quality of personnel and establishing the restriction mechanism.