企业社会责任会计信息披露的监管机制研究 -会计学专业

摘要

随着经济全球化和可持续发展理念的深入，企业社会责任（CSR）会计信息披露逐渐成为学术界与实务界关注的焦点。在这一背景下，本研究旨在探讨和完善企业社会责任会计信息披露的监管机制，以提升信息透明度和可信度，促进企业履行社会责任并实现可持续发展。研究采用文献分析、案例研究与实证分析相结合的方法，系统梳理了国内外相关理论与实践，并选取典型样本企业进行深度剖析。研究发现，当前企业社会责任会计信息披露存在标准不统一、披露质量参差不齐以及监管力度不足等问题，这些问题在一定程度上削弱了信息的有效性。为此，本文提出构建多层次、多主体协同的监管体系，包括强化政府主导作用、引入第三方独立审计机制以及完善行业自律规范等措施。此外，研究创新性地引入区块链技术作为技术支持手段，以提高信息披露的透明度和不可篡改性。研究表明，完善的监管机制能够显著改善企业社会责任会计信息披露的质量，增强利益相关方的信任。本研究的主要贡献在于，不仅从理论上丰富了企业社会责任会计信息披露的研究框架，还为政策制定者和企业管理者提供了具有实践指导意义的建议，对推动企业社会责任建设及可持续发展具有重要意义。

关键词：企业社会责任会计信息披露监管机制

Abstract

With the deepening of economic globalization and the sustainable development concept, corporate social responsibility (CSR) accounting information disclosure has gradually become a focal point of both academia and practice. Against this backdrop, this study aims to explore and improve the regulatory mechanism for CSR accounting information disclosure in order to enhance its transparency and reliability, thereby promoting corporate fulfillment of social responsibilities and achieving sustainable development. By integrating literature analysis, case studies, and empirical research, this study systematically reviews relevant theories and practices at domestic and international levels while conducting an in-depth analysis of selected sample enterprises. The findings indicate that current CSR accounting information disclosure suffers from issues such as non-uniform standards, uneven quality of disclosure, and insufficient regulatory enforcement, which partially undermine the effectiveness of the disclosed information. To address these challenges, this paper proposes the construction of a multi-level, multi-stakeholder collaborative regulatory system, including strengthening government leadership, introducing third-party independent auditing mechanisms, and improving industry self-regulatory norms. Additionally, this study innovatively incorporates blockchain technology as a technical support to enhance the transparency and immutability of information disclosure. The results demonstrate that a well-designed regulatory mechanism can significantly improve the quality of CSR accounting information disclosure and strengthen stakeholders' trust. The primary contributions of this study lie in not only enriching the theoretical fr amework for CSR accounting information disclosure but also providing policy makers and enterprise managers with practical recommendations, thus playing a significant role in advancing CSR construction and sustainable development.

Keyword:Corporate Social Responsibility Accounting Information Disclosure Supervision Mechanism

1绪论 1

1.1企业社会责任会计信息披露的背景分析 1

1.2研究企业社会责任会计信息披露的意义 1

1.3国内外研究现状综述 1

1.4本文研究方法与创新点错误！未定义书签。

2企业社会责任会计信息披露的理论基础 2

2.1企业社会责任的基本概念界定 2

2.2会计信息披露的核心要素分析 2

2.3监管机制的理论框架构建 2

2.4企业社会责任与会计信息的相关性探讨 2

2.5理论对实践的指导意义 3