摘 要
在全球经济一体化和市场竞争日益激烈的当代商业环境中，企业不仅追求经济效益，更需关注其对社会和环境的影响。因此，企业社会责任成为衡量一个企业可持续发展能力的重要指标。其中，企业会计信息的披露作为展现企业社会责任履行情况的重要途径，其质量直接影响到利益相关者的决策与公众的认知。然而，现实中企业在会计信息披露方面存在种种问题，亟需系统性的研究与改进。本研究围绕社会责任视角下的企业会计信息披露进行了深入探讨，旨在揭示当前企业会计信息披露的质量现状，并分析存在的问题，进而提出提升路径。绪论部分阐述了研究的背景与意义，指出了国内外的研究现状，并明确了研究目的。理论基础章节从社会责任理论出发，讨论了企业会计信息披露的基本要求及其相互关联性。第三章节通过现状与问题分析，揭示了企业会计信息披露中存在的诸多问题，如披露内容的不全面、不及时，以及监管机制的不健全等。第四章节则提出了提升企业会计信息披露质量的具体路径，包括加强企业社会责任意识、强化会计准则指导作用、建立监督评价机制及利用现代信息技术等策略。结论与展望部分总结了研究成果，并对未来的研究方向进行了展望。
关键词：企业社会责任；会计信息披露；透明度；监管机制
Abstract
In the contemporary business environment of global economic integration and increasingly fierce market competition, enterprises not only pursue economic benefits, but also need to pay attention to their impact on society and the environment. Therefore, corporate social responsibility has become an important indicator for measuring a company's sustainable development capability. Among them, the disclosure of corporate accounting information is an important way to demonstrate the fulfillment of corporate social responsibility, and its quality directly affects the decision-making of stakeholders and public awareness. However, in reality, enterprises have various problems in accounting information disclosure, and there is an urgent need for systematic research and improvement. This study delves into corporate accounting information disclosure from the perspective of social responsibility, aiming to reveal the current quality status of corporate accounting information disclosure, analyze existing problems, and propose improvement paths. The introduction section elaborates on the background and significance of the research, points out the current research status at home and abroad, and clarifies the research ob jectives. The theoretical foundation chapter starts from the theory of social responsibility and discusses the basic requirements and interrelationships of corporate accounting information disclosure. The third chapter reveals many problems in the disclosure of accounting information in enterprises through the analysis of the current situation and problems, such as incomplete and untimely disclosure content, and inadequate regulatory mechanisms. The fourth chapter proposes specific paths to improve the quality of corporate accounting information disclosure, including strengthening corporate social responsibility awareness, strengthening the guiding role of accounting standards, establishing supervision and evaluation mechanisms, and utilizing modern information technology strategies. The conclusion and outlook section summarizes the research results and provides prospects for future research directions.
Keywords: Corporate social responsibility; Accounting information disclosure; Transparency; Regulatory mechanisms
目 录
一、绪论
1.1 研究背景与意义
1.2 国内外研究现状
1.3 研究目的
二、社会责任视角下企业会计信息披露的理论基础
2.1 社会责任理论概述
2.2 企业会计信息披露的基本要求
2.3 社会责任与会计信息披露的关联性分析
三、企业会计信息披露质量的现状与问题
3.1 企业会计信息披露的现状分析
3.1.1 披露内容与标准的遵循情况
3.1.2 信息披露的及时性与透明度
3.1.3 社会责任元素在信息披露中的体现
3.2 企业会计信息披露存在的问题
3.2.1 社会责任履行情况披露不足
3.2.2 会计准则与法规遵守不严格
3.2.3 信息披露制度执行不到位
3.2.4 监管机制不健全导致披露质量参差不齐
四、社会责任视角下企业会计信息披露质量的提升路径
4.1 加强企业社会责任意识培养与信息披露文化建设
4.2 强化会计准则与法规在信息披露中的指导作用
4.3 建立健全企业信息披露监督与评价机制
4.4 利用现代信息技术提升信息披露效率与质量
五、结论与展望
5.1 研究结论
5.2 研究不足与展望
参考文献
