| 我国稀土行业企业社会责任会计信息披露研究 |
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| 引用本文： | 吕怡慧.我国稀土行业企业社会责任会计信息披露研究[J].唐山学院学报,2018,31(6):89-95. |
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| 作者姓名： | 吕怡慧 |
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| 作者单位： | 对外经济贸易大学 国际经济贸易学院, 北京 100020 |
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| 摘 要： | 企业社会责任会计信息披露是社会了解企业承担社会责任情况的重要途径，稀土是重要的国家战略资源，相关企业在资源可持续利用、环保等方面有特殊且重大的社会责任，研究稀土企业社会责任会计及其信息披露对完善相关理论有重要作用。文章选取我国六大主要稀土企业，分析其社会责任会计信息披露现状，从横向和纵向两个角度对比，找出其存在的问题，并据此为政府和企业提出建议。
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| 关 键 词： | 企业社会责任 会计信息披露 稀土企业 |
Study on Accounting Information Disclosure of Social Responsibility in the Rare Earth Enterprises |
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| LV Yi-hui.Study on Accounting Information Disclosure of Social Responsibility in the Rare Earth Enterprises[J].Journal of Tangshan College,2018,31(6):89-95. |
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| Authors: | LV Yi-hui |
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| Institution: | School of International Business and Economics, University of International Business and Economics, Beijing 100020, China |
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| Abstract: | The corporate social responsibility (CSR) accounting information disclosure is an important way for the public to understand the social responsibility of enterprises. Rare earth is an important national strategic resource, which means that the related enterprises have special and significant social responsibility in the sustainable utilization of resources and environmental protection. Therefore,it is important to study the social responsibility accounting and information disclosure in the rare earth enterprises to improve the relevant theoretical system. The author selects six rare earth enterprises and analyses the status of their social responsibility accounting information disclosure. From the horizontal and vertical comparison, this paper is expected to find the existing problems and put forward some suggestions for the government and the enterprises. |
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| Keywords: | Corporate Social Responsibility(CRS) accounting information disclosure Rare earth enterprise |
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