摘要
由于农业企业的特殊性,农业企业社会责任信息披露问题引起广泛关注。本文阐述了农业企业社会责任负面信息披露的内容和必要性,认为农业企业逐利的本性和农业企业的一般特征等内部因素和传统文化、法规不健全、缺乏统一的披露规范等外部因素造成了农业企业社会责任负面信息披露缺失。提出通过壮大农业企业规模实力,提高企业社会责任意识,构建有利于企业负面信息披露的文化氛围,完善法律法规,建立统一的信息披露规范等措施推动农业企业社会责任负面信息披露。
Due to the particularity of agricultural enterprises, the question about agricuhural enterprise social responsibility in formation disclosed aroused widespread concern. This paper expounds the content and necessity of the enterprise social responsi bility of the negative information disclosure, think the enterprise ownership structure and governance structure, the nature of enter prise profit, the general features of agricultural enterprises and so on internal factors and traditional culture, laws and regulations, and lack of unified to disclose the standard external factors caused the agricultural enterprise social responsibility of negative infor mation disclosure missing. Puts forward through expand the scale of the enterprise strength and improve the corporate social re sponsibility of negative information disclosure consciousness, constructs the benefit to the enterprise negative information disclo sure of the cultural atmosphere, improve information disclosure laws and regulations construction, establish a unified message to disclose the standard and other measures to promote the enterprise society responsibility negative information disclosure.
出处
《重庆工商大学学报（社会科学版）》
2013年第1期73-79,共7页
Journal of Chongqing Technology and Business University：Social Science Edition
基金
教育部人文社科青年基金项目(11YJC630286)"供求理论视野下农业企业社会责任影响因素的实证研究--基于江西省农业企业调查样本"
江西省高校人文社科项目(GL1228)"江西省农业企业社会责任水平影响因素的实证研究及评价体系的构建"
关键词
社会责任
负面信息
信息披露
农业企业
social responsibility
negative information
information disclosure
agricultural enterprise
