企业社会责任信息披露研究ResearchonCorporateSocialresponsibilityInformationDisclosure摘要企业社会责任近年来越来越受到社会的重视，尤其是像家电行业这种和百姓的日常生活息息相关的行业。近年来，我国各行业企业获得了飞速发展的机会，其规模和实力都有着显著的提升，产业竞争力不断增强，在全球五百强企业中已经能够看到我国各行业企业的身影。但是，由于中国特色市场经济体制正在不断完善，要想与国际接轨，信息披露制度的建立就显得格外重要。本文全面分析了我国企业公司社会责任信息披露的现状及形成原因，给出了可行的改善建议。并以格力电器股份有限公司为案例。结合该公司实际，提出了相应的改进措施。希望文章的研究成果对该公司的后续发展带来积极的推动作用。关键词：社会责任；信息披露；企业ResearchonCorporateSocialresponsibilityInformationDisclosureAbstractCorporatesocialresponsibilityhasreceivedmoreandmoreattentionfromthesocietyinrecentyears,especiallyinthehouseholdappliancesindustry,whichiscloselyrelatedtothedailylifeofthepeople.Inrecentyears,enterprisesinvariousindustriesinourcountryhavegainedtheopportunitytodeveloprapidly.Theirscaleandstrengthhavebeensignificantlyimproved,andthecompetitivenessoftheindustryhasbeencontinuouslyenhanced.WecanalreadyseethepresenceofenterprisesinvariousindustriesinChinainthetop500companiesaroundtheworld.However,duetothecontinuousimprovementofthemarketeconomysystemwithChinesecharacteristics,theestablishmentoftheinformationdisclosuresystemisparticularlyimportantifitistobeinlinewiththeinternationalstandards.ThispapercomprehensivelyanalyzesthepresentsituationandcausesofcorporatesocialresponsibilitydisclosureinChina,andgivessomefeasiblesuggestionsforimprovingit.AndtakeGreeElectricCo.,Ltd.asacase.Accordingtotheactualsituationofthecompany,thecorrespondingimprovementmeasuresareputforward.Itishopedthattheresearchresultsofthearticlewillbringpositiveimpetustothecompany'ssubsequentdevelopment.Keywords:SocialResponsibility;InformationDisclosure;Enterprise目录摘要.......................................................................................................................................IV目录.......................................................................................................................................VI1企业社会责任及信息披露概述...........................................................................................11.1企业社会责任及信息披露的概念.................................................................................11.2企业社会责任披露的重要性.........................................................................................11.3企业社会责任披露的理论成果.....................................................................................11.3.1社会角色理论..........................................................................................................11.3.2股东至上理论..........................................................................................................12我国企业信息披露现状及存在的问题...............................................................................32.1我国企业信息披露基本情况.........................................................................................32.2我国企业信息披露存在的问题.....................................................................................32.2.1相关法律法规不够健全..........................................................................................32.2....
