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本文基于2011年中国社科院撰写的《中国企业社会责任研究报告》中显示的数据,在分析我国企业社会责任会计信息披露现状的基础上,指出其中问题所在,并提出优化企业社会责任会计信息披露的对策措施。
Based on the data presented in the “Research Report on Corporate Social Responsibility in China” written by the Chinese Academy of Social Sciences in 2011, based on the analysis of the status quo of corporate social responsibility accounting information disclosure in China, the paper points out the problems and puts forward the suggestions to optimize accounting information of corporate social responsibility Disclosure countermeasures.