上市公司社会责任信息披露研究——基于利益相关者理论

摘　　要

社会责任会计在西方许多国家都已经有了不同程度的发展，并在不断的改进和完善当中。在我国，社会责任会计的发展虽然尚处于初级阶段，但却受到越来越多的关注。关于社会责任会计的看法也是百家争鸣，对于社会责任信息披露的研究则更是争论的中心，目前国内许多学者从不同的角度阐述了自己的观点。本文是在利益相关者理论的基础上，来分析各利益相关者对社会责任信息披露的内容的需要，以此确定了社会责任信息披露的内容。并结合我国上市公司社会责任信息披露的现状，发现在社会责任信息披露内容方面存在着一些问题，这些问题的存在表明，现在的信息披露内容无法满足各利益相关者的需求，更不能实现利益相关者利益最大化的企业目标,同时针对这些问题提出了个人关于解决这些问题的建议。

关键词：社会责任会计；社会责任信息披露；利益相关者
Research on the disclosing of Corporate Social Responsibility Accounting Information
——Based on Stakeholder Theory

ABSTRACT

Social Responsibility Accounting in many western countries has had varying degrees of development, and constantly improves and perfects them. In China, although the development of social responsibility accounting is still in its infancy, but they are paying more and more attention on It. Views on social responsibility accounting is discussed disclosure of social responsibility is even more controversial in the center, many domestic scholars from different perspectives presented their point of view. This article is in the interests of stakeholders on the basis of the theory to analyze the various stakeholders on the content of social responsibility information disclosure requirements, thereby determining the content of social responsibility information disclosure. Combined with our Corporate Social Responsibility Information Disclosure status, found that the content of social responsibility information disclosure there are some problems that the existence of that information disclosure is unable to meet the needs of various stakeholders, but stakeholders can not be achieved the interests of maximizing business goals. And I give some personal proposals to settle these problems.

Keywords: Social responsibility accounting；Social responsibility information disclosure； Stakeholders

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