第1个回答 2009-05-25
The social responsibility of the enterprise in the pursuit of economic efficiency requirements, but also consider social interests. In order to make the stakeholder understanding to corporate social responsibility, corporate social responsibility shall disclose relevant information. Corporate social responsibility information revelation in China is still in the initial stage, the lack of awareness of the social responsibility of the enterprise, information disclosure. Therefore, when corporate social responsibility information revelation should disclose the energy utilization and environmental protection, trade unions and other aspects of interests, and in its annual report disclosed in the notes of the social responsibility of information, for example, writing paper as the social responsibility of the enterprise.
Based on the concept of accounting information, this paper discusses, analyzed the content and accounting information disclosure, and points out the principles of accounting information disclosure process will appear problem, and the view of the main problems and solutions. First, through to the world is representative of the accounting information disclosure of comparative analysis, understand the latest developments, countries that the accounting information disclosure of the characteristics and superiority of the way, suitable for China's national conditions of accounting information disclosure. Secondly, according to the enterprise accounting information disclosure in China, and puts forward the problems in enterprise accounting information disclosure, aiming at the problems of common problems probing its cause of formation. Once again, the main causes of accounting information disclosure, and puts forward some solutions or after improvement plan, to the enterprise accounting information disclosure provide directional advices. Finally, based on accounting information disclosure, and summarizes the questions put to future planning.
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