摘 要:隨著近年來市場經濟的不斷發展和精神文明的不斷進步，企業利益相關群體對于企業承擔社會責任的要求與期望越來越高。真實有效地披露社會責任相關信息是企業回應利益相關方訴求、增加與利益相關方溝通的重要渠道。

　　　與國外發達國家相比，我國在企業社會責任理論研究和實踐探索都起步較晚，且眾多企業經濟利益第一的錯誤觀念根深蒂固，導致我國現在還沒有統一系統的框架規定社會責任信息的披露行為。因此，本文希望通過對這一課題的相關分析研究取得一定的現實效果。

　　　通過查閱大量資料和翻閱了國內外眾多企業的社會責任報告之后，筆者發現目前我國在企業社會責任報告的披露內容和形式方面雖有進步，但尚存不足。我國未構建統一完整的責任披露體系框架，致使我國企業在披露社會責任信息方面隨意性較大，缺乏可比性和可讀性。

　　　本文以利益相關者理論為前提，以目前最受市場關注的食品行業巨頭內蒙古伊利集團為例，分析探討了伊利集團近年來對企業社會責任信息的披露情況。并通過對于社會責任信息披露內容和形式研究和思考，在借鑒他國先進經驗的基礎上，大膽為我國企業社會責任信息披露內容、形式和現階段的制度體系提出幾點建議。

關鍵詞：社會責任；信息披露；伊利集團；利益相關者理論；企業公民報告

ABSTRACT:With the development of economy and spiritual civilization recently, the enterprise stakeholders in corporate require more social responsibility . The real effective disclosure of social responsibility information is the enterprise to respond to stakeholder demands, which is an  important channel to increase communication with stakeholders.

　　　Compared with developed countries, China started lately in the theory research and practical exploration of coporate social responsibility.What’s more,a lot of enterprises keep the wrong perception that economic interests comes first.This wrong perception results that there is no uniform system framework of social responsibility information disclosure regulations. Therefore, this paper hopes to obtain actual effect according to the correlation analysis of the research on this subject.

　　　Accessing to large amounts of data and CSR reports at home and abroad, the author found that at present in China, CSR report disclosure content and form progress greatly, but there are  still some disadvantages. China is not to build a unified complete disclosure framework, resulting in China's enterprises in the social responsibility information disclosure of randomness, lack of comparability and readability.

　　　Based on stakeholder theory as the premise, with the example of the most market attention food industry giants Inner Mongolia Yili Coporation ,the auther analyse the situation of CSR information disclosure in recent years.With thinking and studying a lot of excellent CSR reports,the auther give some suggests about China's corporate social responsibility information disclosure system of content and form in the based of learning from other countries advanced experience.

Keywords: Social Responsibility;Information Disclosure;Yili;The Stakeholder Theory;Corporate Social Responsibility Report