發(fā)布時(shí)間：2018-06-23 21:24

  本文選題：社會責(zé)任 + 信息披露　； 參考：《蘇州大學(xué)》2012年碩士論文

【摘要】：2005年我國提出了和諧社會的建設(shè)要求，企業(yè)作為推動社會經(jīng)濟(jì)發(fā)展的重要力量，其對社會責(zé)任的承擔(dān)和履行，將有助于社會的穩(wěn)定和諧�？梢哉f，建立我國上市公司社會責(zé)任信息披露體系，不僅有利于企業(yè)提升形象、加強(qiáng)管理、增強(qiáng)競爭優(yōu)勢，而且符合廣大社會公眾的需求，是社會全面進(jìn)步的要求。 本文首先對國內(nèi)外的研究文獻(xiàn)進(jìn)行了回顧，然后聯(lián)系利益相關(guān)者理論、委托代理理論和信號傳遞理論分析了企業(yè)披露社會責(zé)任的動因。接著，筆者借鑒發(fā)達(dá)國家的披露體系，結(jié)合《深圳交易所上市公司社會責(zé)任指引》，以利益相關(guān)者為切入點(diǎn)，解讀我國上市公司社會責(zé)任信息披露的現(xiàn)狀，，并找出問題、分析原因，最后提出有針對性的政策建議，以完善我國上市公司社會責(zé)任信息披露體系。
[Abstract]:In 2005, our country put forward the requirement of building a harmonious society. As an important force to promote the development of social economy, the undertaking and carrying out of the social responsibility of enterprises will contribute to the stability and harmony of the society. It can be said that the establishment of social responsibility information disclosure system of listed companies in China is not only conducive to enhancing the image of enterprises, strengthening management, enhancing competitive advantage, but also meets the needs of the general public, and is the requirement of overall social progress. This paper first reviews the domestic and foreign research literature, and then analyzes the motivation of corporate disclosure of social responsibility based on stakeholder theory, principal-agent theory and signaling theory. Then, the author draws lessons from the disclosure system of developed countries, combined with the "guidelines on Social responsibility of listed companies in Shenzhen Stock Exchange", with stakeholders as the breakthrough point, to interpret the current situation of social responsibility information disclosure of listed companies in China, and to find out the problems. Finally, the author puts forward some policy suggestions to perfect the social responsibility information disclosure system of listed companies in China.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51;F270

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 林明禎;基于利益相關(guān)者農(nóng)工業(yè)上市公司的社會責(zé)任研究[D];福建農(nóng)林大學(xué);2013年

本文編號：2058483