摘要
我国上市公司社会责任信息披露制度在推动上市公司披露社会责任信息方面发挥了积极的作用,但是在规则体系、制度内容、监管体制与机制等方面还存在着一定的问题,有待于改进和完善。当前,应将上市公司社会责任信息披露纳入法律规制的范围,健全上市公司社会责任信息披露制度的内容,加强上市公司社会责任信息披露的监管。
Social responsibility information disclosure system of listed companies in China plays an active role in the promotion of disclosing the social responsibility information. But there are still many problems in rules, sys- tem and regulatory institution mechanism, which are in need of being improved and perfected. At present, social responsibility information disclosure of listed companies should be included in the scope of legal regulation. It is also important to improve the social responsibility information disclosure system of listed companies. In addition, it is still crucial to strengthen the supervision of social responsibility information disclosure of listed companies.
出处
《税务与经济》
CSSCI
北大核心
2013年第2期10-15,共6页
Taxation and Economy
关键词
上市公司
社会责任
信息披露
listed companies
social responsibility
information disclosure
