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| 贵州省上市公司社会责任披露研究-以贵州茅台集团为例 摘要；世界市场的发展促进了社会经济的发展。这一伟大的贡献将作为贵州省上市公司社会责任披露的基本理念和现状的指南针。以贵州茅台集团为例，对此进行了分析，本文对贵州省上市公司社会责任信息披露的现状和存在的问题进行了阐述和分析，发现了两者之间的差异两个是大同小异的。通过对贵州省上市公司的社会责任相关的会计信息以及自己所披露的现状进行讨论,明确其中存在的不足之处,是希望通过披露贵州省上市公司的社会责任使命。让更多的上市公司拥有使命感，我国对公布所有信息披露的上市公司都有着意义非凡的借鉴学习意义。针对以上所诉的问题。在本文将为贵州上市公司提出以下建议、对策和具体措施。 关键词：上市公司；社会责任披露；贵州茅台 A Study on Social Responsibility Disclosure of Listed Companies in Guizhou Province -- A Case Study of Guizhou Moutai Group Abstract:With the rapid development of market economy, in order to realize the sustainable development of enterprise, natural environment and economy, our country puts forward the scientific development view of constructing harmonious society. Corporate social responsibility, corporate ethics, win-win development concept and action, increasingly become the focus of attention of capital market regulators and investors. Based on the perspective of corporate social responsibility, this paper first expounds some basic concepts of social responsibility and the current situation of social responsibility disclosure of listed companies in Guizhou Province, and takes Guizhou Moutai Group as an example to find out the difference. Through the current situation and problems of social responsibility information disclosure, Guizhou listed companies put forward corresponding improvement methods. The significance of guidance and reference of Guizhou listed companies to the whole information disclosure. According to the existing problems, the relevant suggestions, countermeasures and concrete measures of social responsibility disclosure of listed companies in Guizhou Province are put forward. Key words: listed company; social responsibility disclosure; Guizhou Maotai Group as an example 目 录 1 绪论1 1.1 研究背景1 1.2 研究意义1 1.3 国内外研究现状1 1.3.1 国外研究现状1 1.3.2 国内研究现状2 2 相关概念2 2.1 企业社会责任2 2.2社会责任会计2 2.3会计信息披露3 3贵州省上市公司社会责任披露现状——以贵州茅台集团为例3 3.1贵州上市公司社会责任信息披露的现状3 3.1.1自愿性披露社会责任会计信息3 3.1.2缺乏社会责任会计准则的制约3 3.1.3披露内容分析3 3.2贵州上市公司社会责任信息披露中存在的问题——以贵州茅台集团为例4 3.2.1贵州茅台集团简介4 3.2.2贵州茅台集团社会责任披露存在的问题6 4 保障贵州省上市公司社会责任披露体系实施的措施7 4.1 提高社会责任披露意识7 4.1.1提高公司管理层对社会责任的认识7 4.1.2加强公司普通员工的教育和培训7 4.2 深化社会责任披露体系8 4.3 加强对社会责任信息披露质量的监督8 4.3.1加强贵州省上市公司的政府审计监督8 4.3.2加强贵州省上市公司内部审计和第三方认证监督9 4.4 加强对社会责任信息披露的指导9 4.5 进一步完善企业社会责任披露的法律法规9 4.6 培养贵州省上市公司社会责任会计管理人才10 结束语10 参考文献11 |
