| 农业上市公司社会责任会计信息披露现状分析 |
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| 引用本文： | 刘志成,董淑兰. 农业上市公司社会责任会计信息披露现状分析[J]. 黑龙江八一农垦大学学报, 2012, 24(2): 90-94 |
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| 作者姓名： | 刘志成 董淑兰 |
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| 作者单位： | 1. 黑龙江八一农垦大学经济管理学院,大庆,163319
2. 黑龙江八一农垦大学会计学院 |
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| 摘 要： | 针对企业社会责任会计信息披露体系尚未建立,而现行报告体系所披露的企业社会责任信息又存在诸多问题的客观实际,选定54家农业上市公司为样本,详细分析了农业上市公司在对社会责任、对直接利益群体经济责任、对弱势与公益群体道德责任、对政府的法律责任、对环境生态责任等方面的会计信息披露的现状,并提出对策建议。
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| 关 键 词： | 农业上市公司 社会责任 信息披露 |
Analysis of Agricultural Listed Companies in Social Responsibility Information Disclosure |
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| Liu Zhicheng,Dong Shulan. Analysis of Agricultural Listed Companies in Social Responsibility Information Disclosure[J]. journal of heilongjiang bayi agricultural university, 2012, 24(2): 90-94 |
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| Authors: | Liu Zhicheng Dong Shulan |
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| Affiliation: | 1.College of Economics and Management,Heilongjiang Bayi Agricultural University,Daqing 163319; 2.Heilongjiang Bayi Agricultural University School of Accountancy) |
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| Abstract: | Aimed at the lack of disclosure of accounting information system of corporate social responsibility,and many problems genenerted from current reporting system of corporate social responsibility information disclosed,this paper selected 54 agricultural listed companies as a sample and analyzed their responsibility from the disclosure of accounting information in the socielty,the economy of direct interest groups,the morality of the disadvantaged and public interest groups,the government’s liability and ecology,and put forward the suggestions. |
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| Keywords: | agricultural listed companies social responsibility information disclosure |
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