上市公司社会责任会计信息披露

本科论文AbstractWith the rapid development of social economy,people's living standard has beensignificantly improved,and the company has gradually grown in scale.The influence of thecompany has penetrated into all aspects of social life,and it is of vital significance.At thesame time,a lot of social problems are also emerging.For example,the interests ofemployees are infringed and the quality of products is inferior.The concept of taking theinitiative to assume social responsibility has been recognized by more and more enterprises,and they have begun to disclose social responsibility accounting information,mainly in theform of social responsibility report.Enterprises can prove their contribution to socialresponsibility by disclosing social responsibility accounting information.Since the reformand opening up,China's economy has been influenced by the economic model ofglobalization.Now our economy is developing very fast.The disclosure of socialresponsibility accounting information can effectively supervise and promote theimplementation of corporate social responsibility,and it is also helpful for enterprises toaccept social supervision.Therefore,the important task of our country is to establish socialresponsibility accounting and supervise enterprises to disclose their social responsibilityinformation actively.In this paper,the study found that low quality of the listed companies to disclose socialresponsibility and disclosure standards are not unified,the problem such as disclosureregulation is not enough,the reason lies in the consciousness of active disclosure of socialresponsibility information of listed companies is low,the unity of the disclosure standardshave not been established,the lack of related laws and regulations on this a series of reasons,and puts forward some corresponding perfecting suggestion.Key words:The listed company;The social responsibility;Information disclosure