文档介绍：本科毕业论文
我国电力行业上市公司社会责任会计信息披露研究
The empirical research of social responsibility accounting information disclosure in our country electric power industry panies
学院:
商学院
专业班级:
会计学会计091
学生姓名:
张梓琪
学号:
510930132
指导教师:
戴华江(副教授)
2012 年 6 月
淮海工学院本科生毕业设计(论文)诚信承诺书
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毕业设计(论文)作者签名:
年月日
毕业论文中文摘要
我国电力行业上市公司社会责任会计信息披露的研究
摘要:本文利用统计分析和抽样评估的方法,以我国上市公司中具有代表性的电力行业为研究对象,选取其中22家样本公司的定期报告进行研究。通过对信息披露方式、内容、质量三个方面的分析后,发现我国电力行业上市公司社会责任信息披露存在如下问题:披露的社会责任信息缺乏系统性和可比性;披露的社会责任信息不够充分、不够规范;会计基础型信息披露不足从而影响信息的有用性;所披露的社会责任报告缺乏第三方的审验监督。
关键词:电力行业;社会责任;信息披露
毕业论文外文摘要
The empirical research of social responsibility accounting information disclosure in our country electric power industry panies
Abstract: In order to do the research,this paper usese statistical analysis and sampling assessment choose the electric power industry as the research object which is representative of the panies of the analysises of information disclosure, content and quality, found that the social responsibility accounting information disclosure of our country's electric power industry pany have problems as ,Disclosure of the social responsibility of the information is lack of systematic ,Disclosure of the social responsibility of the information is not enough and lack of ,the inadequate disclosure of the accounting's basic information,may affect on the use of but not least,the disclosure of the social responsibility report is lack of third party'pliance and supervision.
Keywords: power industry; social responsibility; information disclosure
目录
1 绪论………………………………………………………………………………1
研究背景………………………………………………………………………1
研究目的及意义………………………………………………………………1
文献综述………………………………………………………………………1
2 社会责任会计信息披露的理论基础概