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企业传统的会计模式是追求最大化的经济利益,但是,随着环境污染日益严重,我国重大企业在社会责任履行以及相关信息的披露方面存在着严重的缺失,同时,也是为了满足社会公众以及相关利益者的需求,让企业能吸引更多的社会投资者和消费者,企业开始注重披露与社会责任相关的信息。因此,本文以我国核电行业为研究对象,随机选择其中八家上市公司,通过分析这八家公司2015年度的社会责任报告,了解我国核电企业的报告模式,对披露的内容作出一定的界定并进行了详细的分析,充分掌握我国核电企业社会责任披露现状,发现其在披露社会责任中存在的一些问题,并针对问题提出相应的完善我国核电企业社会责任信息披露水平的建议。
However, with the worsening environmental pollution, there are serious deficiencies in the fulfillment of social responsibility and the disclosure of related information in China’s major enterprises. At the same time, it is also to meet the needs of the general public as well as relevant The needs of stakeholders, so that enterprises can attract more social investors and consumers, businesses began to focus on the disclosure of information related to social responsibility. Therefore, this paper takes China’s nuclear power industry as the research object and chooses eight of the listed companies at random. By analyzing the 2015 social responsibility reports of the eight companies, it understands the reporting mode of our country’s nuclear power enterprises and defines the content of the disclosure. In order to fully grasp the status quo of CSR disclosure in China’s NPPs and find out some of the problems in CSR disclosure, and put forward suggestions on how to improve the disclosure level of CSR in China’s NPPs,