作　　者： ; ;

机构地区： 中南财经政法大学会计学院

出　　处： 《中南财经政法大学学报》 2010年第6期77-84,共8页

摘　　要： 本文选取国务院国有资产监督管理委员会直属的125家央企为研究对象,对其2006-2010年间公开披露的100份社会责任报告进行了详细分析。研究结果显示：发布社会责任报告的央企数量呈逐年递增趋势,且大都采用年度报告的形式,但发布时间具有一定的随机性;社会责任报告披露模式多分为经济绩效、环境绩效和社会责任绩效三部分进行披露,且较少有企业披露的社会责任报告经第三方验证;社会责任报告披露的内容多用定性型语言,热衷宣传企业的功绩,但对社会公众关注的绩效指标披露分散,且可读性和可比性差,少有企业编制关键绩效指标表。 This paper selects the 125 central enterprises which directly under the State-owned Assets Supervision and Administration Commission of the State Council as the research object,and analyzes the 100 Social Responsibility Reports which were discolored between 2006 and 2010.We find some conclusions as follows:firstly,the number of publish social responsibility reports increased,mostly by the annual report form,but the time is some random;Secondly,the patterns of social responsibility report divided into economic performance,environmental performance and social responsibility,and less social responsibility reports verified by a third party;Finally,the contents of the report contained most of the qualitative type language,long publicity business achievements,the disclosure of performance indicators more dispersed,and few enterprises prepared the key performance index table.

关 键 词： 央企社会责任 信息披露 绩效指标

领　　域： [经济管理] [经济管理]