摘要6月5日，央视《朝闻天下》报道，哈药总厂污染物乱排放问题长期得不到处理，药厂临区空气中硫化氢废气超标千倍，一则新闻重新唤起了人们对企业社会责任的认识。改革开放以来，我国快速的经济发展以较大的社会成本为代价，导致了高能耗、高污染的粗放型经济增长模式，与提出的可持续发展背道而驰。这时，企业的目标开始发生变化，由原来只注重“微观利益”向“微观利益与社会责任”兼顾的目标转化，企业社会责任理论研究也变得非常必要。60150

本文通过哈药污染事件引发对社会责任与企业会计信息披露的重新识，结合相关资料，分析我国目前会计信息披露的现状，指出其中存在的问题，以显示我国企业应履行社会责任信息披露的责任与义务，为进一步完善企业社会责任信息披露制度提出改进建议。

关键词：哈药污染，社会责任信息披露，改进建议

毕业论文 外 文 摘 要

Title Accounting information disclosure of social responsibility——basing on the harbin pharmecutical group's polution scandal                     

Abstract

June 5, CCTV "hear the world" reported that Harbin Pharmaceutical Factory arbitrary emissions of pollutants not long-term treatment, pharmaceutical hydrogen sulfide emissions exceeding a thousand times in the Pro Air, a news re-evokes the enterprise awareness of social responsibility. Since the reform and opening up, China's rapid economic development at the expense of the larger social costs, result in high energy consumption, high pollution and the extensive economic growth mode, runs counter to sustainable development proposed. At this time, the goals began to change from the original focus only on "micro-interests" to "the microscopic interest and social responsibility" taking into account the objectives into theoretical study of corporate social responsibility has become very necessary.

By Harbin Pharmaceutical Factory pollution incidents lead to a new understanding of social responsibility and corporate accounting information disclosure, combined with relevant information, analyze the current situation of China's current accounting information disclosure, and pointed out the existing problems, to show that Chinese enterprises should fulfill the responsibility of social responsibility information disclosure and obligations, in order to further improve the corporate social responsibility information disclosure system recommendations for improvement..

Keywords  Harbin Pharmaceutical Factory pollution, social responsibility information disclosure, suggestions for improvement

1 绪论 1

1.1 研究背景 1

1.2 研究意义 1

1.3 研究方法 2

2 哈药事件引发的企业责任与会计信息披露概述 2

2.1 企业社会责任概念 2

2.2 社会责任会计信息披露的相关文献综述 2

3 社会责任会计信息披露的现状及原因分析 5

3.1 外国社会责任会计信息披露的现状 5

3.2 我国社会责任会计信息披露现状 6

3.3我国企业社会责任信息披露存在问题的原因 8

4 企业披露社会责任会计信息的政策建议 8

4.1 进一步加深企业和社会公众对社会责任会计的认识