国有企业社会责任报告信息披露规范性研究(央企为例).rar

摘要：社会责任运动在全球范围兴起，企业社会责任信息披露日益受到广泛关注。在我国国民经济中，国有企业发挥着重要的主导作用，因此，规范国有企业社会责任信息披露具有重大的现实意义。

　　　本文对国有企业社会责任信息披露问题进行了现状分析与经验研究。首先通过对国内外研究现状的总结，提出本文的研究重点是国有企业的社会责任信息披露，而这一研究视角更具针对性和现实性。其次，本文把国有企业社会责任的内涵划分两个层次，既是企业“战略选择”，又具备“社会公共性”，以此作为国有企业社会责任信息披露的出发点和落脚点。再次，本文研究归纳了国内主要社会责任信息披露方面的内容及要求，并以此为参照标准，着重统计分析了中央企业社会责任报告信息披露现状。最终发现国有企业社会责任信息披露意识不强、信息质量不高、第三方审验制缺乏、信息披露渠道过窄等问题。

　　　综合现状分析，借鉴国外经验，本文对国有企业社会责任信息披露提出了具有针对性的规范性对策，以期引起更深层次的关注和探讨，充分发挥社会责任报告的实质性作用。

关键词：国有企业；社会责任报告；信息披露；中央企业

Abstract：In the background of the social responsibility movement in the global scope, social responsibility information disclosure has collected more and more attention. So, to standardize and improve our corporate social responsibility (hereafter referred to as CSR) information disclosure system is particular important, especially to state-owned enterprise, which are dominant in China's national economy.

　　　The main purpose of this paper is to provide analysis of the status quo and empirical study on the CSR information disclosure of the state-owned enterprises. First of all, the paper puts forward the research focus on the state-owned enterprises social responsibility information disclosure based on the summary of research at home and abroad, which is of more pertinence and realism. Secondly, author defined the state-owned enterprises social responsibility as a part of enterprise strategy equipped with social publication, which is the aim of the CSR report disclosure. Thirdly, on the basis of the policy and the requirements of relevant social responsibility information disclosure introduced by our government, author analyses the current condition of the central enterprises CSR disclosure and noted that many companies don’t have strong conscious about the social responsibilities, the social responsibility report is still in its infancy and lack in the third-party certification and so on.

　　　Based on the analysis above and the experience of western countries, the paper proposes some targeted items to improve the CSR reporting information disclosure of our state-owned enterprises in order to arouse the deeper discussion and interest so as to let this report play a substantial role.

Keywords: State-owned enterprises; Social responsibility report; Information disclosure; Central enterprises