摘要：为了提高我国建筑企业的CSR履行效果，针对中澳两国建筑企业CSR的履行情况进行对比分析。基于收集到的两国大中型建筑企业的CSR信息，使用内容分析法对比两国建筑企业在CSR信息披露程度、CSR信息披露规范性和CSR实践上的差异。研究发现，我国建筑企业CSR信息披露意识不强，缺乏普遍认可的CSR报告标准，CSR实践取得了一定效果但仍需加强。

关键词：建筑企业；社会责任；信息披露；履行效果

Abstract：In order to improve the CSR performance of Chinese construction enterprises，this paper makes a comparative analysis of CSR performance between Chinese and Australian construction enterprises. Based on the collected CSR information of medium and large construction enterprises in the two countries，uses content analysis to compare the differences between two countries in CSR disclosure degree，CSR disclosure regulation and CSR practice. The study finds that Chinese construction enterprises have a weak awareness of CSR disclosure and lack of universally recognized CSR reporting standards，CSR practice has achieved certain results but still needs to be improved.

Keywords：construction enterprises；social responsibility；information disclosure；performance effect

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建筑经济，2018（12）：64-69