【正文】 ate social responsibility is more and more high, people are requiring panies to disclose information of social responsibility, social responsibility. China is in the critical period of building a socialist harmonious society, the harmonious development of human, social, natural, however our country in the development process, often appear all sorts of environmental pollution, safety accidents, lack of good faith and many other issues, fully illustrating the necessity to strengthen the social responsibility of the enterprise construction. At the same time, China39。s enterprises in the existing problems in the information disclosure of social responsibility, and puts forward corresponding countermeasures according to the problems, hoping to corporate social responsibility information disclosure level can play a certain role. Key words: corporate social responsibility。 countermeasure III 目 錄 摘要 ..................................................................................................................................I ABSTRACT.................................................................................................................... II 目 錄 ............................................................................................................................. III 一、緒 論 ........................................................................................................................ 1 （一）本文研 究的背景 .............................................................................................. 1 （二）本文研究的意義 .............................................................................................. 2 （三）本文研究的內(nèi)容 .............................................................................................. 2 二、企業(yè)社會(huì)責(zé)任信息披露概述 ....................................................................................... 3 （一）企業(yè)社會(huì)責(zé)任含義 .......................................................................................... 3 （二）企業(yè)信息披露的含義 ....................................................................................... 3 （三）企業(yè)社會(huì)責(zé)任信息披露的內(nèi)容 ......................................................................... 4 三、我國(guó)企業(yè)社會(huì)責(zé)任信息披露存在的問(wèn)題 ..................................................................... 5 （一）我國(guó)關(guān)于企業(yè)社會(huì)責(zé)任信息披露方面的法律、制度尚不健全 ........................... 5 1．目前我國(guó)還沒(méi)有社會(huì)責(zé)任信息披露方面的專項(xiàng)的法律或法規(guī) ......................... 5 2．我國(guó)缺少社會(huì)責(zé)任信息披露管理機(jī)構(gòu) ............................................................ 5 （二）企業(yè)自愿披露社會(huì)責(zé)任信息的意識(shí)不強(qiáng) ........................................................... 6 （三）企業(yè)披露的社會(huì)責(zé)任信息不能滿足利益相關(guān)者的信息需求 ............................... 6 1．企業(yè)披露的社會(huì)責(zé)任信息不能滿足消費(fèi)者的信息需求 .................................... 6 2．企業(yè)披露的社會(huì)責(zé)任信息不能滿足投資者的信息需求 .................................... 7 3．企業(yè)披露 的社會(huì)責(zé)任信息不能滿足企業(yè)員工的信息需求 ................................ 7 （四）企業(yè)內(nèi)部社會(huì)責(zé)任信息披露能力不足 .............................................................. 7 1．企業(yè)內(nèi)部缺少專門(mén)的社會(huì)責(zé)任信息披露管理部門(mén) ........................................... 7 2. 企業(yè)負(fù)責(zé)社會(huì)責(zé)任信息披露人員的職業(yè)技能不足 ........................................... 8 （五）信息披露方式單一，共享不足 ......................................................................... 8 四、企業(yè)社會(huì)責(zé)任信息披露的研究對(duì)策 ............................................................................ 9 (一 ) 完善國(guó)家關(guān)于企業(yè)社會(huì)責(zé)任信息披露方面的建設(shè) .............................................. 9 1．國(guó)家積極立法，完善法律建設(shè) ....................................................................... 9 榆林學(xué)院本科畢業(yè)論文 IV 2．建立社會(huì)責(zé)任信息披露管理機(jī)構(gòu) ................................................................... 9 （二）提高企業(yè)社會(huì)責(zé)任意識(shí) ................................................................................. 10 （三）企業(yè)做到公開(kāi)透明，滿足利益相關(guān)者需求 ..................................................... 10 1. 企業(yè)發(fā)布信息報(bào)告，做到企業(yè)透明 .............................................................. 10 2．開(kāi)辟投資專欄，滿足投資者訴求 ..................................................................11 3．建立信息反饋制度 .......................................................................................11 （四）提高企業(yè)內(nèi)部社會(huì)責(zé)任信息披露水平 .............................................................11 1．企業(yè)內(nèi)部