我国企业职工权益信息披露模式研究

发布时间：2018-03-23 17:11

本文选题：职工权益　切入点：职工权益信息披露　出处：《中国海洋大学》2011年硕士论文

【摘要】：职工权益的保障问题是社会学、法学和经济学领域内一个具有普遍现实意义的话题。职工权益的保障程度是改善民生，促进社会公平正义的关键之举。但是目前，关于职工权益的保障措施和政策更多的集中于立法和行政的层面上，并没有一种有效的信息披露机制将执行的过程和执行的效果充分披露出来。因此，本文将针对职工权益信息披露的问题展开专门的研究与探讨，，分析职工权益信息披露的现状和存在的问题，并提出解决对策。本文的主要成果即提出构建职工权益信息披露模式，以满足广大企业职工的信息需求。笔者建议构建职工权益信息披露模式，从披露内容、职工权益报告、报告形式、披露原则、报告主体、披露渠道等六个方面进行详尽的阐述。其中，信息披露的内容为企业用人信息、劳动安全卫生信息、劳动安全和社会保障信息、企业培训信息、劳动争议处理信息，并以职工权益报告为载体进行披露。信息披露的报告形式为：（1）将职工权益信息包含在财务报告中；（2）包含在社会责任报告中；（3）构建独立的职工权益报告。本文认为最适用的报告形式为第三种，即独立的职工权益报告。信息披露的主体为上市公司，即职工权益信息披露率先在我国上市公司中展开。企业应以自愿性为原则，通过互联网网站、企业内部期刊、论坛、职工代表大会等渠道披露职工权益信息。本文的创新之处在于：（1）建议将职工权益信息披露纳入到现有的财务报告体系当中。现有的财务报告体系没有强制规定要对职工权益信息进行披露，这是个很大的缺陷，已经不能够满足广大职工日益增长的信息需求了。（2）将职工权益保障的内容作为职工权益信息披露的主体内容。这是将企业信息披露与劳动法学相结合的创新点。本文从企业信息披露的视角出发，建议将企业保障职工合法权益的效率和效果通过职工权益报告的形式披露出来，建立更加公开、透明的信息沟通机制，满足广大企业职工的信息需求，为保障职工权益提供制度上的支持。
[Abstract]:The protection of workers' rights and interests is a topic of universal and practical significance in the fields of sociology, law and economics. The degree of protection of workers' rights and interests is the key to improving people's livelihood and promoting social fairness and justice. But at present, The protection measures and policies on the rights and interests of employees are more focused on the legislative and administrative levels, and there is no effective information disclosure mechanism to fully disclose the process of implementation and the effect of enforcement. This article will carry on the special research and the discussion to the worker rights and interests information disclosure question, analyzes the worker rights and interests information disclosure present situation and the existence question, and proposes the solution countermeasure. The main achievement of this paper is to construct the information disclosure mode of workers' rights and interests to meet the information needs of the vast number of enterprises. The author suggests to construct the information disclosure mode of workers' rights and interests, from the disclosure content, the report of workers' rights and interests, the form of report, The principles of disclosure, the main body of the report and the channels of disclosure are elaborated in detail. Among them, the contents of the information disclosure are employment information, labor safety and health information, labor safety and social security information, enterprise training information, etc. Information on the handling of Labor disputes, The report of information disclosure is in the form of: 1) including employee rights and interests information in the financial report. (2) including employee rights and interests information in the social responsibility report to construct an independent report on the rights and interests of workers and staff members. This paper holds that the report is independent of the report on the rights and interests of workers and staff members. The most applicable form of reporting is the third, The main body of information disclosure is listed companies, that is, workers' rights and interests information disclosure is first carried out in listed companies in China. Enterprises should take voluntary as the principle, through Internet websites, enterprise internal periodicals, forums, Staff and workers Congress and other channels to disclose the rights and interests of workers and staff information. The innovation of this paper lies in the proposal to include the disclosure of employee rights and interests information into the existing financial reporting system. The existing financial reporting system does not provide for disclosure of employee rights and interests information. This is a great defect. It has not been able to meet the increasing information demand of workers and staff. 2) the content of the protection of workers' rights and interests is regarded as the main content of the disclosure of workers' rights and interests, which is the innovation point that combines the disclosure of enterprise information with the labor law. From the perspective of enterprise information disclosure, It is suggested that the efficiency and effect of protecting the legitimate rights and interests of employees be disclosed through a report on the rights and interests of the workers and staff, and that a more open and transparent information communication mechanism be established to meet the information needs of the vast number of employees in the enterprise. To protect the rights and interests of workers to provide institutional support.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F233;F272.92

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