利益相关者视角的我国上市公司社会责任信息披露问题研究

发布时间：2018-06-23 21:24

本文选题：社会责任 + 信息披露　；参考：《苏州大学》2012年硕士论文

【摘要】：2005年我国提出了和谐社会的建设要求，企业作为推动社会经济发展的重要力量，其对社会责任的承担和履行，将有助于社会的稳定和谐。可以说，建立我国上市公司社会责任信息披露体系，不仅有利于企业提升形象、加强管理、增强竞争优势，而且符合广大社会公众的需求，是社会全面进步的要求。本文首先对国内外的研究文献进行了回顾，然后联系利益相关者理论、委托代理理论和信号传递理论分析了企业披露社会责任的动因。接着，笔者借鉴发达国家的披露体系，结合《深圳交易所上市公司社会责任指引》，以利益相关者为切入点，解读我国上市公司社会责任信息披露的现状，，并找出问题、分析原因，最后提出有针对性的政策建议，以完善我国上市公司社会责任信息披露体系。
[Abstract]:In 2005, our country put forward the requirement of building a harmonious society. As an important force to promote the development of social economy, the undertaking and carrying out of the social responsibility of enterprises will contribute to the stability and harmony of the society. It can be said that the establishment of social responsibility information disclosure system of listed companies in China is not only conducive to enhancing the image of enterprises, strengthening management, enhancing competitive advantage, but also meets the needs of the general public, and is the requirement of overall social progress. This paper first reviews the domestic and foreign research literature, and then analyzes the motivation of corporate disclosure of social responsibility based on stakeholder theory, principal-agent theory and signaling theory. Then, the author draws lessons from the disclosure system of developed countries, combined with the "guidelines on Social responsibility of listed companies in Shenzhen Stock Exchange", with stakeholders as the breakthrough point, to interpret the current situation of social responsibility information disclosure of listed companies in China, and to find out the problems. Finally, the author puts forward some policy suggestions to perfect the social responsibility information disclosure system of listed companies in China.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F270

【引证文献】