基于价值链的林业上市公司社会责任会计信息披露研究

发布时间：2018-03-20 01:04

  本文选题：林业企业　切入点：价值链　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：一个企业发展到一定程度之后,要积极承担起其应承担的社会责任。虽然现在中国的经济发展水平越来越高,但在很多情况下,却破坏了环境,这样的经济发展很难长期持续。在这样的情况下,林业企业除了要达到其经济责任的目标,还要积极承担其他源于自身特点的社会责任,加强对生态环境的保护,提高森林资源的可持续利用水平。同时,履行社会责任只是第一步,接下来林业企业还要能够做到及时、完整、准确地披露社会责任会计信息。首先,本文对林业企业应承担的一般社会责任和特殊社会责任进行了梳理,站在社会整体的角度,构建了林业企业的价值链模型,基于该价值链模型,构建了林业企业价值链上的社会责任优序模型,将林业企业应承担的社会责任分为三个层次。其次,结合林业企业生产经营的特点,在优序模型的基础上,本文设计了41项指标对林业企业社会责任会计信息披露水平进行评价。评价结果显示,虽然有越来越多的林业企业选择披露社会责任会计信息,但是与其他行业相比,依然处于比较低的水平,将来还有很大的提升空间。其中,Ⅱ类企业(没有林地资源的企业)社会责任会计信息披露质量要好于Ⅰ类企业(拥有林地资源的企业)。我国林业类上市公司在第一社会责任方面的会计信息披露水平最好,在第二社会责任方面的会计信息披露水平最差。接着,本文从两种类型的企业中分别选取一家,从几个不同的方面对这两家企业披露的社会责任会计信息进行了比较。最后,本文综合以上的研究成果,分别从核心企业和社会关系层面提出了10条改进意见。
[Abstract]:After a certain degree of development, an enterprise should actively assume its social responsibilities. Although China's economic development level is getting higher and higher, in many cases, it has destroyed the environment. Such economic development is difficult to sustain for a long time. Under such circumstances, in addition to achieving the goal of their economic responsibility, forestry enterprises should actively undertake other social responsibilities derived from their own characteristics and strengthen the protection of the ecological environment. Improve the level of sustainable use of forest resources. At the same time, fulfilling social responsibility is only the first step, and then forestry enterprises should be able to disclose social responsibility accounting information in a timely, complete and accurate manner. In this paper, the general social responsibility and special social responsibility of forestry enterprises are sorted out, and the value chain model of forestry enterprises is constructed from the perspective of the whole society, based on the value chain model. The social responsibility model of forestry enterprise value chain is constructed, and the social responsibility of forestry enterprise is divided into three levels. Secondly, combining the characteristics of forestry enterprise production and management, based on the optimal order model. In this paper, 41 indexes are designed to evaluate the level of social responsibility accounting information disclosure of forestry enterprises. The evaluation results show that although more and more forestry enterprises choose to disclose social responsibility accounting information, but compared with other industries, Still at a relatively low level, and there is still a lot of room for improvement in the future. The quality of social responsibility accounting information disclosure of class 鈪，

本文编号：1636804