摘要
随着我国经济的发展和改革的深入,企业的社会责任受到越来越多的关注,社会责任会计信息披露也成为学者们研究的热点。面对如何推动企业更好的对社会责任会计信息进行披露,本文将通过对目前我国社会责任会计信息披露现状的分析,在协同视角下,分别从学术层面、政府层面以及企业层面出发,提出更加系统和完善的我国上市公司社会责任会计信息披露的建议。
With the development of China and the deepening of reform, more and more scholars have paid attention to the social responsibility of listed companies, and the social responsibility accounting information disclosure has been a hot research topic. Facing how to promote accounting information disclosure, this paper will analyze its present situation in China, and under the collaborative perspective, put forward suggestions for its systematic and comprehensive improvement at academic level, government level and enterprise level
出处
《科技广场》
2015年第1期130-133,共4页
Science Mosaic
关键词
协同视角
上市公司
社会责任
会计信息披露
Collaborative Perspective
Listed Companies
Social Responsibility
Accounting Information Disclosure
