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	论企业责任连续统一体系的协同与构建
	张秀敏 ; 姚建明 ; ZHANG Xiu-min ; YAO Jian-ming
	2010-06-07 ; 2010-06-07
关键词	企业责任 社会责任 股东价值创造 corporate responsibility social responsibility stakeholder value creation F270
其他题名	Cooperation and Construction of Corporate Responsibility Continuum
中文摘要	鉴于现代企业面临着日益扩展的各方需求与股东责任,提出整合各种相互关联的报告事项,构建企业报告责任的概念参考框架,形成包括企业财务报告、公司治理以及潜在的企业社会责任与股东价值创造的概念连续统一体。基于这种一体化的观点,着重梳理了国外企业社会责任和股东价值创造标准的颁布情况与强制报告要求。同时探讨了该概念体系里从协同到执行的过程中企业的各类报告事项之间的内在联系。; Nowadays,there is an increasing range of corporate requirements and stakeholder responsibility for modern corporations.This paper presents conformity of correlative corporate reporting issues,and constructs a conceptualizing reference framework,which includes corporate financial reporting and corporate governance responsibilities alongside potential corporate social responsibility reporting and stakeholder value creation.Based on this notional continuum advanced,mandatory reporting and promulgation of corporate social responsibility and stakeholder value creation are also addressed.Some intrinsic relations of the continuum discussed,these interlinked reporting issues can get intergraded into a series of corporate disclosure responsibility from cooperation and performance.; 国家社会科学基金项目(03CJY012)
语种	中文 ; 中文
内容类型	期刊论文
源URL	[http://hdl.handle.net/123456789/40278]
专题	清华大学
推荐引用方式 GB/T 7714	张秀敏,姚建明,ZHANG Xiu-min,等. 论企业责任连续统一体系的协同与构建[J],2010, 2010.
APA	张秀敏,姚建明,ZHANG Xiu-min,&YAO Jian-ming.(2010).论企业责任连续统一体系的协同与构建..
MLA	张秀敏,et al."论企业责任连续统一体系的协同与构建".(2010).

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