本文以沪深两市上市公司的社会责任会计信息为研究对象,提出三个假设,以沪深两市2006-2008年的数据为样本,从样本总体和分行业两个角度分析我国上市公司社会责任会计信息披露的现状,进一步分析企业社会责任会计信息披露存在的问题及原因,并提出相应的对策和建议。 This paper takes the social responsibility accounting information of the listed companies in Shanghai and Shenzhen stock market as the research object and puts forward three hypotheses. Taking the data of Shanghai and Shenzhen from 2006 to 2008 as samples, this paper analyzes the social The status quo of the disclosure of responsibility accounting information, the further analysis of the problems and reasons of the disclosure of accounting information of corporate social responsibility, and the corresponding countermeasures and suggestions.