我国上市公司社会责任信息披露问题研究

三鹿奶粉事件引起了人们对企业社会责任的认识和思考。目前我国上市公司社会责任披露存在的问题主要包括社会责任会计信息无法准确确认和计量、披露内容不全面、披露形式单一、缺乏第三方监督与审计。为此应建立健全企业社会责任披露的相关法律法规,完善企业社会责任披露的内容和形式,并引入第三方审计机制。

Study of Social Responsibility Information Disclosures in Listed Companies

Sanlu Milk Powder Eventbrings more people to think about the problem of enterprise social responsibility.At present,the main problems existing in social responsibility disclosure in China's listed companies include that it is difficult to accurately confirm and measure social responsibility accountant information,not overall disclosure content and single form,as well as the lack of the third-party supervision and auditing.So we should establish and perfect relevant laws and regulations,improve content and f...