Research on the Disclosure of Social Responsibility Accounting Information in Chinese Listed Power Companies

摘要

This paper focus on the disclosure of the corporate social responsibility accounting information of 58 listed power companies which issued A shares and B shares in the Shanghai and Shenzhen Stock Exchange in 2006.We study their annual report samples, select 55 valid sample, and see their social responsibility information disclosure from the content, mode, methods in 2006. We find that there are some shortcomings about social responsibility disclosure in listed power companies，then we give the suggestions.