国家电网公司社会责任信息披露案例研究

发布时间：2018-05-12 03:21

本文选题：企业社会责任 + 信息披露　；参考：《吉林财经大学》2016年硕士论文

【摘要】：近年来,我国企业社会责任问题得到了来自政府以及社会各界的广泛关注,企业盲目追求经济效益的行为破坏了生态环境,侵害了消费者、员工等利益相关者的合法权益,使得越来越多的社会公众要求企业履行社会责任并披露履则信息。但是,由于我国企业社会责任信息披露的研究仍处于探索阶段,没有形成健全的法律法规以及规范的社会责任信息披露体系,致使信息披露存在着披露模式各不相同、披露质量良莠不齐,披露信息不到位等问题。国有企业基于其特殊的企业性质,是政府参与经济并进行调控的重要手段,较其他企业而言,履行社会责任具有极其重要的作用。国家电网公司是首个编制社会责任报告的央企,连续十年发布高质量的企业社会责任报告,为国有企业履行社会责任做出了榜样,因此本文选取国家电网公司作为案例研究的对象。本文分六个部分对国家电网社会责任信息披露进行研究:第一部分介绍了本文的选题背景、研究意义、国内外研究现状、论文框架、研究方法与创新点;第二部分介绍了理论基础及相关指南;第三部分介绍了国家电网的公司概况并对国家电网2014年发布的社会责任报告进行了详细分析,发现报告特点与存在的问题;第四部分分析了报告存在问题的原因;第五部分提出了完善国家电网社会责任信息披露的建议;第六部分为结论与展望。本文通过研究得出以下结论:国家电网公司的社会责任信息披露内容较为全面,参照标准规范、多样,具有良好的连续性和时效性,进行了独立的第三方审验,整体披露情况较为良好;报告中也存在着不容忽视的问题,披露内容不完整且具有选择性,定量内容披露不足,会计科目不明确、统计分析不清晰以及第三方审验不够全面;导致问题的原因主要是企业社会责任披露意识仍有待提高,相关法律制度不健全,缺乏规范的企业社会责任信息披露准则以及监督机制。并根据结论提出改进建议:强化社会责任报告意识,增加报告的定量内容,建立健全企业社会责任信息披露体系;进一步完善企业社会责任组织体系。本文的创新点是采用文献研究和案例分析的方法,选取国企性质的国家电网作为研究对象,对编制指南进行分析比较,总结出符合我国国情、电力行业特征的社会责任信息披露内容框架,分析国家电网2014年社会责任报告内容,发现报告特点以及不足,提出完善报告的相关建议,为我国构建规范的企业社会责任信息披露体系、进行社会责任信息披露专项立法提供参考。
[Abstract]:In recent years, the problem of corporate social responsibility in China has been widely concerned by the government and all walks of life. The blind pursuit of economic benefits has destroyed the ecological environment and infringed on the legitimate rights and interests of consumers, employees and other stakeholders. It makes more and more public require enterprises to fulfill their social responsibility and disclose the information. However, because the research of corporate social responsibility information disclosure in our country is still in the exploratory stage, it has not formed sound laws and regulations and standardized social responsibility information disclosure system, resulting in different disclosure modes of information disclosure. Disclosure quality is mixed, disclosure information is not in place and other issues. Because of its special enterprise nature, the state-owned enterprise is an important means for the government to participate in the economy and carry out the regulation and control. Compared with other enterprises, it plays an extremely important role in fulfilling the social responsibility. State Grid is the first state-owned enterprise to compile a social responsibility report. It has issued high-quality corporate social responsibility reports for 10 consecutive years, setting an example for state-owned enterprises to fulfill their social responsibility. Therefore, this paper selects State Grid Corporation as the case study object. This paper is divided into six parts to study the social responsibility information disclosure of the State Grid: the first part introduces the background of the topic, significance, domestic and foreign research status, the framework of the paper, research methods and innovation points; The second part introduces the theoretical basis and related guidelines, the third part introduces the general situation of the State Grid Company and the social responsibility report issued by State Grid in 2014, and finds out the characteristics and problems of the report. The fourth part analyzes the reasons for the problems in the report; the fifth part puts forward some suggestions to improve the disclosure of social responsibility information in the State Grid; the sixth part is the conclusion and prospect. In this paper, the following conclusions are drawn: the content of social responsibility information disclosure of State Grid Company is relatively comprehensive, referring to the standards and norms, diverse, with good continuity and timeliness, the independent third party audit and inspection has been carried out. The whole disclosure situation is relatively good, the report also has the question which cannot be ignored, the disclosure content is incomplete and has the selectivity, the quantitative content disclosure is insufficient, the accounting subject is not clear, the statistical analysis is not clear and the third party examination and inspection is not comprehensive; The main causes of the problem are that the awareness of corporate social responsibility disclosure is still to be improved, the relevant legal system is not perfect, and there is a lack of standardized standards for the disclosure of corporate social responsibility information and supervision mechanism. According to the conclusion, some suggestions are put forward: strengthening the consciousness of social responsibility reporting, increasing the quantitative content of the report, establishing and perfecting the information disclosure system of corporate social responsibility, and further perfecting the organizational system of corporate social responsibility. The innovation of this paper is to adopt the methods of literature research and case analysis, select the state grid of state-owned enterprises as the research object, analyze and compare the compilation guide, and conclude that it is in line with the national conditions of our country. The content framework of the social responsibility information disclosure of the power industry characteristics, the analysis of the State Grid 2014 social responsibility report content, find out the characteristics and shortcomings of the report, and put forward the relevant recommendations to improve the report. It provides a reference for the construction of a standardized corporate social responsibility information disclosure system and special legislation for social responsibility information disclosure in China.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.7;F426.61

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