| 企业社会责任信息质量特征体系研究 |
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| 引用本文： | 李正.企业社会责任信息质量特征体系研究[J].东北大学学报(社会科学版),2012,14(3):205-211. |
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| 作者姓名： | 李正 |
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| 作者单位： | 上海财经大学 会计学院,上海 200433;杭州电子科技大学 会计学院,浙江杭州310018 |
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| 基金项目： | 教育部人文社会科学研究资助项目(09YJC790179);浙江省哲学社会科学规划资助项目(11ZJQN003YB) |
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| 摘 要： | 按照会计类和非会计类的企业社会责任信息的不同特点,构建了五层次企业社会责任信息质量特征体系:明确企业社会责任信息的用户；明确用户的不同目标；可理解性、收益大于成本、重要性等三个约束条件；回应性、可比性、相关性、可靠性等四个首要质量特征；针对性、全面性、反映真实性、中立性、可鉴证性、同一企业不同年度信息的可比性、不同企业同一时期信息的可比性、及时性、数量性、预测价值、反馈价值等11个次要信息质量特征.
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| 关 键 词： | 企业社会责任信息 质量特征 逻辑体系 |
A Study on Quality Feature System of Corporate Social Responsibility Information |
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| LI Zheng.A Study on Quality Feature System of Corporate Social Responsibility Information[J].Journal of Northeastern University(Social Science),2012,14(3):205-211. |
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| Authors: | LI Zheng |
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| Institution: | LI Zheng1,2(1.School of Accountancy,Shanghai University of Finance and Economics,Shanghai 200433,China;2.School of Accountancy,Hangzhou Dianzi University,Hangzhou 310018,China) |
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| Abstract: | Based on the different characteristics of social responsibility information in accounting type and non-accounting type corporations,this paper constructed five levels of quality features of corporate social responsibility information in China.The five levels consist of identifying the users of corporate social responsibility information,defining different targets for different users,three constraints,which are understandability,benefits exceeding costs and significance,four primary quality features,which are responsiveness,comparability,relevance and reliability,and eleven secondary quality features,which are directivity,comprehensiveness,authenticity,neutrality,authentication,comparability of the same company in different years,comparability of different companies in the same year,promptness,quantity,predictive value and feedback value. |
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| Keywords: | corporate social responsibility information quality feature logic system |
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