上市公司社会责任会计信息披露的探讨.doc

上市公司社会责任会计信息披露的探讨 随着我国加入世界贸易组织后,无论是法制或是经济都日益融入世界的发展当中， 这样我国企业在参与世界性的资源配置时，同样需要接受世界性商务规则和经营守则的 约束。而当前一些以企业利润最大化为本、以股东利益为重的企业在经营中忽视对环境 和劳动者的保护、甚至肆无忌惮地制造和贩卖假冒伪劣商品、恶意逃脱债务、不正当竞 争、造成环境污染，使得人们不得不深深思考企业所扮演的社会角色，企业怎样才能在追 求自身高利润的冋吋也要承担相砬的社会责任，才能做到企业、政府和公众的共赢，做 到真正的可持续发展，和谐共臝。上个世纪50年代起，丙方部分发达国家就提出了“社 会责任”的概念，而关于社会责任内容包括什么，如何去计量和确认等问题亦引起了各 学术界争论。而社会责任会计信息披露的研宄，于我国理论界发展较晚，在信息披露的 内容、披露的方式、模式以及如何实施披露等方面还存在着一定的争议。本文以上市公 司社会责任会计信息披露研究为题,力图就上述问题提出自己的政策建议，为丰富和完 善我国社会责任会计信息披露的理论价值作出应有贡献。 关键i司：社会责任；社会责任会计；信息披露 Abstract With the acceleration of economic globalization China .in the implementation of reform and opening up and in the process of building a market economy，especially in .the accession, to the World Trade organization, are increasingly integrated into the world. The rule of law in China, whether or economic development are increasingly integrated into the world. Chinese enterprises participating in the worldwide allocation of resources, is equally in need of a global code of business rules and business constraints. In the present such an excessive emphasis on .profit-maximizing enterprise-oriented，the interests of shareholders as the most important concept of traditional enterprises，Some businesses only pursue :the interests of shareholders and managers, thus neglect the protection of workers，manufacture and sale of fake and shoddy goods, maliciously escape debt，and unfairly compete，resulting in environmental pollution. They invade the interest of workers，consumers, creditors， competitors and the public. The frequent occurrence of these phenomena，cause people to have a deep reflection of the social role played by business. Whether the enterprise should take the corresponding social，responsibility when pursuing their own high profits or not? Since 1950s，the western developed countries raised a ’’social responsibility” concept. China’s enterprises，as an important component in the global economic system，must be in accordance with international laws and regulations，The enterprise