本科论文上市公司社会责任会计信息披露研究 摘 要在社会经济的快速发展下，人民的生活水平明显提升，公司发展规模逐渐壮大，企业的影响力渗透到了社会生活的方方面面，并有着至关重要的意义。与此同时，许许多多的社会问题也在不断的显现出来。如: 员工利益受侵、产品质量的低劣等。主动承担社会责任这一概念被越来越多的企业所意识到，也开始了披露社会责任会计信息的相关工作，主要形式是发表社会责任报告，企业可以通过披露社会责任会计信息来证明自己为社会责任所做出的贡献。自改革开放以来，我国经济被全球化的经济模式所影响。如今我国经济发展速度飞快。披露社会责任会计信息，可以有效监督促进企业自身社会责任的实行，并且对企业接受社会监督也有一定帮助。因此，我国目前的重要任务是设立社会责任会计并监督企业积极的对其社会责任信息进行披露。本文通过研究发现，上市公司披露社会责任的质量低、披露标准不统一、披露的监管力度不够等问题，其原因在于上市公司主动披露社会责任信息的意识较低、披露的统一标准尚未建立、缺乏相关的法律法规这一系列原因，从而提出一些相应的完善建议。本科论文关键词：上市公司；社会责任；信息披露本科论文AbstractWith the rapid development of social economy, people's living standard has been significantly improved, and the company has gradually grown in scale. The influence of the company has penetrated into all aspects of social life, and it is of vital significance. At the same time, a lot of social problems are also emerging. For example, the interests of employees are infringed and the quality of products is inferior. The concept of taking the initiative to assume social responsibility has been recognized by more and more enterprises, and they have begun to disclose social responsibility accounting information, mainly in the form of social responsibility report. Enterprises can prove their contribution to social responsibility by disclosing social responsibility accounting information. Since the reform and opening up, China's economy has been influenced by the economi...
