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企業的社會責任：一種趨勢和運動，
1但社會責任是什么，是為了什么？

企業社會責任（ CSR ）已成為一個全球趨勢，涉及企業，國家，國際組織和民間社會組織。但這遠遠不能清楚CSR的主張，有什么真正的趨勢，是從哪里開始，在哪里發展，誰是項目的主要行動者。如果把它作為一種社會運動，我們必須要問：什么運動和誰執行？討論有助于我們反思形成的趨勢和如何管理某些特點來迅速和廣泛地在全球各地進行擴展，并增加了以下體制變革,特別是對變化中國家之間、企業法人和民間社會組織關系之間的界限的作用。
企業社會責任的趨勢在三個方面：作為一個管理框架，新的要求，地方企業;作為動員企業行為，以協助國家的發展援助;和作為管理趨勢。每一個這些畫像表明，中心的某些行為，關系，駕馭團隊和利益。我的例子表明，沒有人對這些意見似乎比別人更準確，而是，活動包括規范的不同利益、作用因素、起源和軌跡。這些多重身份的趨勢可以部分描述其成功以及它的爭論，脆弱性和流動性。
許多公司現在有具體的計劃和小節在其網站上處理企業社會責任。在過去，軟條例和指導網絡，國際公認的規則一直是一種重要機制，作用在公司、國家和國家間組織的需求，例如，發布指導方針和條例的公司。在這背景下，國際組織仍然是重要的行動者，他們正在尋求與跨國公司進行對話，而不是試圖通過國家控制企業社會責任。各國際組織不是對企業的社會責任監管機構;而他們卻是監管和自我約束的倡議之間的經紀人的最合適人選。對社會負責行為和監測這些行為的需求越來越多地以國家以外的這些組織為渠道，并強調贊成高比例的自律。因此，我們看到了軟法律(Morth, 2004)的出現，或者是Knill 和 Lehmkuhl (2002) 所說的“被規管的自律”， 和Moran (2002)所歸納的“精細”或“非正式”規章。我更喜歡“軟法律”和“軟規章”的說法，因為他們并不總是非正式的。軟規章常常包括正式報告和統籌程序。還有，從統籌和行政的觀點來看，那些規章和精細還是相去甚遠的。社會責任的措施和規章在公司和他們的利益相關者之間的對話中發展。 聯合國全球契約是發展中的軟規章框架的中心。它是自愿的，沒有法律約束力的制裁。適用于沒有遵守規章并被籠統制定的企業。它為理解條例提供許多余地，從而以適合它們自身情況和期待的某種方式，實現將規章轉化為行動的改變。該倡議是建立在菜單上的書面原則基礎上的國際宣言和協定的成員契約遵循。然而，契約本身并不是一個法律框架。此倡議依賴于承諾，信譽和能見度遵守，而不是對不符合原則的企業發出明確的制裁。全球契約從全球影響力和道德權威的聯合國和增列角色創建社區發出的原則，增長其信譽。軟規則，換言之，是嵌套在更廣泛的監管范圍（ Jacobsson和薩赫林-安德森，2006年）

英文：
Corporate social responsibility: a trend and movement,
1 But what social responsibility is, what for?
Corporate Social Responsibility (CSR) has become a global trend, involving national, international organizations and civil society organizations. But it is far from clear that the idea of CSR, there is no real trend, from where to start, where development, who are the main actors of the project. If you take it as a social movement, we must ask: What sports and who performs? Discussion helps us reflect national trends and how to manage certain features to expand rapidly and extensively around the world, and adds the following institutional changes, especially changes between countries, corporate and civil society organizations Relationship action between the boundaries.
Trend of corporate social responsibility in three ways: as a management framework for the new requirements, local businesses; as the mobilization of corporate behavior, to assist the country's development assistance; and as a management trends. Each of these portraits suggest that certain behavior center, relationships, control team and interests. My example shows that no one of these comments seem to be more accurate than others, but, activities include different interests norms contributing factor, the origin and trajectory. Trends in these multiple identities can be partially describe their success as well as its argument, vulnerability and mobility.
Many companies now have specific plans and sections deal with corporate social responsibility on its website. In the past, the soft regulations and guidance network, internationally accepted rules has been an important mechanism in companies, national and international organizations needs, for example, published guidelines and regulations of the company. In this context, the international organization is still important actors, they are seeking dialogue with multinational companies, rather than trying to control through the national corporate social responsibility. International organizations for corporate social responsibility is not the regulatory body; and they are the most suitable candidate broker regulation and self-regulation initiatives between. The need for socially responsible behavior and monitoring of these acts increasingly to countries outside of these organizations for the channel, and emphasized in favor of a high proportion of self-discipline. Thus, we see a soft law (Morth, 2004) the emergence of, or Knill and Lehmkuhl (2002) said, "is self-regulated," and Moran (2002) summarized in the "fine" or "informal" regulations. I prefer the "soft law" and "soft regulation" argument, because they do not always informal. Soft regulations often include formal reporting procedures and co-ordination. Also, from the co-ordination and administrative point of view, those regulations and still a far cry from the fine. CSR measures and regulations in the development dialogue companies and their stakeholders in. The United Nations Global Compact is the center of the development of soft regulatory frameworks. It is a voluntary, non-legally binding sanctions. It failed to comply with applicable regulations and general development of the enterprise. It provides a lot of room for understanding the regulations, which in some way appropriate to their own situation and expectations to achieve the regulatory change into action. The initiative is a member of the contract on the basis of international declarations and agreements in principle to establish written on the menu on the follow. However, the contract itself is not a legal framework. This initiative is dependent on the commitment, credibility and visibility of compliance, rather than sending a clear sanctions do not conform to the principles of business. Create Global Compact principles emanating from the global community influence and moral authority of the United Nations and the additional roles, increase its credibility. Soft rules, in other words, is nested within the broader scope of regulation (Jacobsson and Sa Helin - Anderson, 2006), an original source and the author: CORPORATE GOVERNANCE VOL 6 NO 5 2006 Kerstin Sahlin-Andersson..

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一、會計信息失真的含義
所謂會計信息失真，是指會計信息未能真實地反映客觀的經濟活動，給決策者的相關決策帶來不利影響的一種現象。上市公司信息質量失真主要表現在：一是信息披露不真是，二是信息披露不充分，三是信息披露不及時。

http://www.researchgate.net/publication/236856376_Akerman_G.__Beech_A.R._(2013)._Exploring_Offence_Paralleling_Behaviours_in_Incarcerated_Offenders._Prisons_and_Prison_Systems_Practices_Types_and_Challenges_(1-24)_USA_Nova_Publishers._httpwww.amazon.comPr