我国企业社会责任报告披露规范化探讨——以三一重工股份有限公司为例

目前．社会责任的履行成为社会全面评价企业的重要标准之一，企业社会责任报告是企业非财务信息披露的重要栽体。以三一重工所发布的2012年社会责任报告进行例证分析，说明我国的企业社会责任报告在内容、信息质量等方面存在规范问题，应该采取规范内容、完善形式、加强引导及实施监督等措施去加以规范。

Discussion on the Regulation of the Social Responsibility Report of Chinese Enterprises --Taking Sany Corporation as an Example

At the present, social responsibility has become one of the important standards of comprehensive evaluation of social enterprise. Corporate social responsibility report is an important carrier of non-financial information disclosure. This article analyzed our country social responsibility report related regulations in content, information quality problems. At last, Sany Heavy Industry＇s social responsibility report in 2012 is taken as a case study to illustrate the point.