社会责任会计信息披露

有色金属企业社会责任会计信息披露的建议

The Suggestion about Non-Ferrous Metal Enterprise 's Society Responsibility Accounting Information Disclosure

西方国家社会责任会计信息披露及其对我国的启示

Social Responsibility Accounting Information Highlight in Western Countries and the Inspiration for our Country

第六，农业上市公司社会责任会计信息披露意愿。

Sixth , the will of agricultural listed companies ' social responsibility accounting information disclosure .

上市公司社会责任会计信息披露的实证研究

An Empirical Study of the Social Responsibility Accounting Information Disclosure of Listed Companies and Corporate Value

通过借鉴西方国家在社会责任会计信息披露方面的经验，得出了应对以上问题的方法。

Through we draw on the useful experience of western countries ' corporate social responsibility accounting information disclosure .

可见，我国有关社会责任会计信息披露的理论和实务研究研究明显落后于西方发达国家。

Visible , the research on the theory and practice , significantly lags behind that of the western developed countries .

社会责任会计信息披露的实证研究来自沪市2002年2004年度的经验数据

Positive Research on Society Responsibility Accounting Information Highlight & the Empirical Data From 2002 to 2004 on the Shanghai Stock Exchange

最后，文章对建立和完善我国企业社会责任会计信息披露体系的问题提出了四项建议性的意见。

At last , the paper puts forward four proposals for establishing a system of social responsibility accounting information disclosure of enterprises .

第二，在我国目前情况下，对社会责任会计信息披露应当实行强制披露与自愿披露相结合、以企业自愿披露为主的方法。

Second , in our present circumstances , the compulsory disclosure and voluntary disclosure should be combined on the disclosure of social responsibility accounting information .

最后，本文还对社会责任会计信息披露的影响因素进行了实证研究，并对我国企业社会责任会计信息披露模式的完善和发展做出了前瞻性的探讨。

At last , the paper also research on the factors affecting the society responsibility accounting information disclosure by the empirical means and makes forward-looking on the disclosing .

第六章在前文分析的基础上，从优化外部宏观条件和提升企业自身水平两方面对我国企业实行社会责任会计信息披露提出了建议。

Based on the previous analysis , chapter VI proposes to optimize the external macroeconomic conditions and promote their own level of social responsibility of Chinese enterprises accounting information disclosure .

在此基础之上，结合我国会计信息披露的特点，总结出适合我国企业的社会责任会计信息披露框架，以规范企业生产经营中的社会责任行为。

On this basis of accounting information disclosure , constructing our corporate social responsibility framework for the disclosure of accounting information , in order to regulate social responsibility behavior of the corporations .

最后根据实证分析结果以及我国实际情况提出了几点完善我国上市公司社会责任会计信息披露的建议。

Finally , according to the empirical results and the actual situation in China , this article points some recommendations to improve the social responsibility of listed companies in China accounting information disclosure .

第三部分阐述分析企业社会责任会计信息披露的现状。首先介绍企业社会责任会计信息披露的形式与内容，接下来对我国社会责任报告的披露情况进行了统计分析。

In the third part , the present situation of enterprise social responsibility accounting information is explained and analyzed : The patterns and contents of social responsibility accounting information disclosure are introduced first .

我国作为发展中国家，既是一个资源和能源消耗大国同时又是一个环境污染物排放大国，我国更应该尽快建立企业社会责任会计信息披露体系。

China , as a big country in energy and resources consuming , also tops in pollutant emission , so it needs to build its own social responsibility accounting system as soon as possible .

第四，基于因子聚类分析的农业上市公司社会责任会计信息披露水平评价。

The overall situation of agriculture corporate social responsibility accounting information disclosure is not optimistic . Fourth , evaluate the level of agriculture listed companies social responsibility accounting information disclosure based on factors cluster analysis .

对企业社会责任会计信息披露的现状进行分析，并对企业社会责任会计信息披露框架的建立提出一些设想，制定相应的指标体系，以期能为企业披露社会责任会计信息提供参考。

In conformity with the actual situation , the author makes a bold attempt to build the corporate social responsibility accounting information disclosure framework of enterprises , and puts forward some ideas for the corresponding index system .

第三章是企业社会责任会计信息披露的动力机制，从企业的外部压力和内部动力两方面进行阐释，说明了我国企业进行社会责任信息披露的可能性。

Chapter ⅲ is an introduction of the dynamic mechanism of the corporate social responsibility accounting disclosure . From two aspects of the external pressure and internal power , the author explains the possibility of the social responsibility information disclosure .

系统构建基于现行会计核算体系下的农业上市公司社会责任会计信息披露体系，包括披露指标体系和评价指标体系，该体系将进一步完善上市公司会计信息披露体系。

Construct agricultural listed companies social responsibility accounting information disclosure system based on the current accounting system , including the disclosure index system and evaluation index system , the system will further improve the system of accounting information of listed companies .

第二部分对社会责任会计信息披露进行了概述，详细阐述了企业社会责任、社会责任会计的涵义以及企业社会责任会计信息的内容界定，并且对社会责任会计的信息披露的理论基础进行深入分析。

Second , social responsibility accounting information disclosure is summarized ; then intension and extension of enterprise social responsibility are explained in details , with enterprise social responsibility accounting information content definition and theoretical analysis on social responsibility accounting information disclosure .

为了实现研究目标，研究的主要内容如下：第一，明确农业上市公司社会责任会计信息披露问题的研究方法与研究思路。第二，相关理论回顾。

In order to achieve research objectives , main contents are as follows : First , make clear of the research methods and research ideas of the issue of agricultural corporate social responsibility accounting information disclosure . Second , review the relevant theories .

本文在借鉴国内外理论成果和实务经验的基础上，分析我国企业社会责任会计信息披露现状，并提出了建立和完善企业社会责任会计信息披露体系的建议。

This results in the theory and practical experience from home and abroad on the basis of our analysis of accounting information released by the status quo of corporate social responsibility and made the establishment and perfection of corporate social responsibility disclosure of accounting information system .

笔者认为社会责任会计信息披露问题的研究对于社会责任会计体系的建立以及企业社会责任的履行具有重要的理论意义与实践意义，同时也有利于实现企业与全社会的可持续发展。

It is agreed by the author that research on social responsibility accounting and information disclosure would facilitate the foundation of social responsibility accounting system and enterprise social responsibility obligation , while at the same time realize sustainable development for both enterprises and the whole society .

法律法规和制度的引导对企业社会责任会计信息披露水平在形式上有着非常积极的作用；媒体关注情况、社会责任行业敏感性对企业社会责任会计信息披露水平在实质上有着积极的影响。

The guidance of laws and regulations has a very active role on the level of the corporate social responsibility accounting information disclosure in form ; media attention and industry have a positive influence on the level of corporate social responsibility accounting information disclosure in substance .

实证的主要结论显示：国有控股对社会责任会计信息披露有显著的正相关关系，董事会没有起到明显的促进作用，监事会反而起了消极作用。

The major results of empirical study shows that state-owned has a significant positive of social responsibility accounting information , while the Board of Trustees do not play a significant role in promoting the role of the contrary and the board of supervisors has played a negative role .

在我国的资本市场上，上市公司对社会责任会计信息的披露现状如何？

In our country 's capital market , how dose the listed company disclose the social responsibility information ?

实务界对社会责任会计信息的披露十分不规范和不完整。

In the substantive sector of society , the responsibility of accounting information disclosure is not normal and incomplete .

为了使企业相关利益方了解企业是否以及在多大程度上满足了这一要求，企业必须进行有关社会责任会计信息的披露。

To let it be known whether and how much enterprises have met the requirements , enterprises need to disclose their information of social responsibility accounting .

我国对企业社会责任会计及其信息披露的研究起步较晚，并且进展缓慢。

The research on social responsibility accounting and the disclosure of social responsibility accounting information is still in the initial stage and has made little progress in China .

一些国际组织、国家政府及会计职业团体在近三十年间对社会责任会计信息的披露问题从理论和实践上进行了研究和尝试。

Through these 30 years many international organizations , goverments and professional communities have made efforts to research the highlight of social accounting information at the level of theory and even practice .