摘要
近年来物流行业快速的发展对电子商务平台的良性运营和人们生活效率的不断提高起到了坚实的保障作用,而物流行业要想做到可持续健康发展,必须秉持履行社会责任的责任意识。文中讨论物流企业上市公司社会责任承担现状,并且选择44家物流企业上市公司为样本,分析这些企业的社会责任会计信息披露现状所暴露出的不足,并提出完善建议。
In recent years,the rapid development of the logistics industry has played a solid role in guaranteeing the sound operation of e-commerce platform and the continuous improvement of people's living efficiency.In order to achieve sustainable and healthy development of the logistics industry,we must uphold the sense of responsibility to fulfill social responsibilities.This paper discusses the current situation of social responsibility of listed logistics companies,and selects 44 listed logistics companies as samples to analyze the deficiencies exposed by the current situation of social responsibility accounting information disclosure of these enterprises,and puts forward Suggestions for improvement.
作者
陈凌云
陆萍
CHEN Ling-yun;LU Ping(School of Economic Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流工程与管理》
2020年第5期158-160,共3页
Logistics Engineering and Management
关键词
物流行业
社会责任
会计信息披露
logistics industry
social responsibility
accounting information disclosure
