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农业上市公司社会责任会计信息披露现状分析

刘志成 董淑兰

黑龙江八一农垦大学学报2012,Vol.24Issue(2):90-94,5.
黑龙江八一农垦大学学报2012,Vol.24Issue(2):90-94,5.

农业上市公司社会责任会计信息披露现状分析

Analysis of Agricultural Listed Companies in Social Responsibility Information Disclosure

刘志成 1董淑兰2

作者信息

  • 1. 黑龙江八一农垦大学经济管理学院,大庆163319
  • 2. 黑龙江八一农垦大学会计学院
  • 折叠

摘要

Abstract

Aimed at the lack of disclosure of accounting information system of corporate social responsibility,and many problems genenerted from current reporting system of corporate social responsibility information disclosed,this paper selected 54 agricultural listed companies as a sample and analyzed their responsibility from the disclosure of accounting information in the sociehy,the economy of direct interest groups,the morality of the disadvantaged and public interest groups,the government's liability and ecology, and put forward the suggestions.

关键词

农业上市公司/社会责任/信息披露

Key words

agricultural listed companies/social responsibility/information disclosure

分类

农业科技

引用本文复制引用

刘志成,董淑兰..农业上市公司社会责任会计信息披露现状分析[J].黑龙江八一农垦大学学报,2012,24(2):90-94,5.

黑龙江八一农垦大学学报

1002-2090

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