我國央企社會責任信息披露現(xiàn)狀研究——基于2006～2010年間100份社會責任報告的分析
發(fā)布時間：2019-01-05 10:10
【摘要】：本文選取國務院國有資產(chǎn)監(jiān)督管理委員會直屬的125家央企為研究對象,對其2006~2010年間公開披露的100份社會責任報告進行了詳細分析。研究結果顯示:發(fā)布社會責任報告的央企數(shù)量呈逐年遞增趨勢,且大都采用年度報告的形式,但發(fā)布時間具有一定的隨機性;社會責任報告披露模式多分為經(jīng)濟績效、環(huán)境績效和社會責任績效三部分進行披露,且較少有企業(yè)披露的社會責任報告經(jīng)第三方驗證;社會責任報告披露的內(nèi)容多用定性型語言,熱衷宣傳企業(yè)的功績,但對社會公眾關注的績效指標披露分散,且可讀性和可比性差,少有企業(yè)編制關鍵績效指標表。
[Abstract]:In this paper, 125 SOEs directly under the State-owned assets Supervision and Administration Commission of the State Council are selected as the research objects, and 100 social responsibility reports publicly disclosed from 2006 to 2010 are analyzed in detail. The results show that the number of SOEs issuing social responsibility reports is increasing year by year, and most of them are in the form of annual reports, but the release time has a certain randomness; The disclosure mode of social responsibility report is divided into three parts: economic performance, environmental performance and social responsibility performance, and few corporate social responsibility reports are verified by third party. The contents of the social responsibility report are mostly qualitative and keen to propagate the achievements of the enterprise, but the disclosure of the performance indicators concerned by the public is scattered, and the readability and comparability are poor, and few enterprises compile the key performance indicator tables.
【作者單位】： 中南財經(jīng)政法大學會計學院;
【基金】：國家自然科學基金資助項目“基于循環(huán)經(jīng)濟理念的社會責任會計體系創(chuàng)新研究”(70872110)
【分類號】：F239.47;F276.1
[Abstract]:In this paper, 125 SOEs directly under the State-owned assets Supervision and Administration Commission of the State Council are selected as the research objects, and 100 social responsibility reports publicly disclosed from 2006 to 2010 are analyzed in detail. The results show that the number of SOEs issuing social responsibility reports is increasing year by year, and most of them are in the form of annual reports, but the release time has a certain randomness; The disclosure mode of social responsibility report is divided into three parts: economic performance, environmental performance and social responsibility performance, and few corporate social responsibility reports are verified by third party. The contents of the social responsibility report are mostly qualitative and keen to propagate the achievements of the enterprise, but the disclosure of the performance indicators concerned by the public is scattered, and the readability and comparability are poor, and few enterprises compile the key performance indicator tables.
【作者單位】： 中南財經(jīng)政法大學會計學院;
【基金】：國家自然科學基金資助項目“基于循環(huán)經(jīng)濟理念的社會責任會計體系創(chuàng)新研究”(70872110)
【分類號】：F239.47;F276.1
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