首页|中国平安社会责任会计信息披露问题研究

中国平安社会责任会计信息披露问题研究

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社会责任会计强调企业要一方面追求经济产出,另一方面兼顾社会效益.金融企业社会责任会计信息披露质量提升意义重大.采用案例研究法,选取中国平安为案例研究对象,对中国平安对外发布的可持续发展报告的数据进行了分析,从公司治理、信息披露质量提升、报告的国际化水平等方面提出了提升企业社会责任会计信息披露质量的可行性政策建议.
Research on disclosure problem of social responsibility accounting information of Ping'an of China
Social responsibility accounting emphasizes that enterprises should pursue economic output on one hand,while considering social benefits on the other hand.The improvement of the quality of social responsibility accounting information disclosure for financial enterprises is of great significance.Utilizing the case study method,Ping'an of China was selected as the research subject.Through data analysis of the sustainable development report released by Ping'an of China,feasible policy recom-mendations were proposed to enhance the quality of corporate social responsibility accounting informa-tion disclosure.These recommendations cover aspects such as corporate governance,improvement of information disclosure quality,and the internationalization level of the report.

social responsibility information disclosuresustainability reportPing'an of China

曾凡雅

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郑州轻工业大学 财务处,河南 郑州 450002

社会责任信息披露 可持续发展报告 中国平安

河南省哲学社会科学规划项目南阳师范学院国家社会科学培育项目

2021BJJ0722021SKPY007

2024

中原工学院学报
中原工学院

中原工学院学报

影响因子:0.23
ISSN:1671-6906
年,卷(期):2024.35(3)
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