| 企业社会责任信息披露的经济学思考 |
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| 引用本文： | 雒京华.企业社会责任信息披露的经济学思考[J].兰州大学学报(社会科学版),2012,40(1):111-116. |
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| 作者姓名： | 雒京华 |
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| 作者单位： | 兰州商学院会计学院,甘肃兰州,730020 |
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| 摘 要： | 企业不仅是一个以获利为目的的实体,还应是一个有社会责任感的“人”.尤其在推行“低碳经济”、“可持续发展”的大背景下,企业在追求经济效益的同时,能不能承担社会责任变得更加重要.企业承担的社会责任分为社会义务和社会责任,履行社会责任对企业而言既有成本也有效益,如何看待企业社会责任的信息披露,要辨证地分析其成本与效益关系.
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| 关 键 词： | 企业社会责任 经济效益 社会效益 信息披露 |
An Economic Investigation of the Information Exposure of Enterprises with Social Responsibilities |
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| LUO Jing-hua.An Economic Investigation of the Information Exposure of Enterprises with Social Responsibilities[J].Journal of Lanzhor University(Social Sciences),2012,40(1):111-116. |
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| Authors: | LUO Jing-hua |
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| Institution: | LUO Jing-hua (School of Accounting,Lanzhou Commercial College,Lanzhou 730020,China) |
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| Abstract: | Enterprises are not only profit-seeking entities,but also "persons" with social responsibilities.In the lowcarbon and sustainable development context,enterprises are particularly obliged to shoulder social responsibilities, which in turn will benefit the enterprises themselves. |
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| Keywords: | social responsibility of enterprises economic gain social benefit information exposure |
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