我国农业类上市公司社会责任信息披露的研究

发布时间：2018-04-13 20:32

本文选题：农业类上市公司 + 社会责任信息披露　；参考：《江西财经大学》2017年硕士论文

【摘要】：近年来,随着我国经济的飞速发展,企业为了谋求生存和发展,一心追求股东利益最大化,而选择忽视其他利益相关方的利益,例如:职工、消费者、政府、环境,甚至是社会公众。因此资源浪费越来越厉害,环境污染越来越严重,消费者的利益也越来越没有保障。这不仅是对社会的不负责任,也是对经济可持续发展的一种阻碍。而企业经营过程中造成的这种负外部性,除了导致社会公众和政府的关注,也引起了大家对企业社会责任的思考。中国上市公司协会和证券时报社调查研究发现,对2014年我国上市企业的社会责任报告进行了综合评价,发现金融业、建筑业等上市公司的披露的社会责任信息质量整体水平较高;而信息传输和农业类等上市公司披露的社会责任信息质量则较低。2015年,《上海发布上市公司企业社会责任蓝皮书》明确指出:评定显示,2015年上海上市公司社会责任发展指数平均得分为22. 8分,处于起步阶段,超五成企业不足20分,处于旁观者阶段。金融业和医药生物业表现较好,而租赁和商务服务、农林牧渔业表现较差。因此,本文依据社会责任理论和利益相关者理论,以2013年到2015年我国上交所和深交所的农业类上市公司为研究样本,主要探究我国农业类上市公司的社会责任信息披露情况。通过文献分析法、规范研究法、定量与定性分析法,从农业类上市公司社会责任信息披露的独立性和完整性两个维度对样本进行交叉分析,得出我国农业类上市公司社会责任会计信息披露存在的问题及其原因,首先是农业类上市公司对社会责任信息披露的重要性认识不足,很多企业甚至没有独立的社会责任信息报告;其次是农业类上市公司的社会责任信息披露内容缺乏系统性和可比性,不同类企业的披露侧重点不同,但是也存在同类企业披露内容呈现两极分化的情况;然后是社会责任信息披露内容缺乏货币性信息的描述,大部分企业的社会责任报告都是由非货币性的文字组成,并没有将企业的社会责任信息用货币性的形式披露出来;最后是披露的信息缺乏负面的内容,企业的社会责任报告以其对职工的关爱和社会的帮助为主,较少提及其对生态环境的污染。而造成这种结果的原因也相应分为四点,第一,农业上市公司社会责任意识淡薄,没有意识到社会责任能影响和推动企业的发展;第二,社会责任会计理论体系不健全,企业的社会责任信息披露依旧没有规范、统一的格式;第三,社会责任信息披露成本过高,企业需要花费大量的人力和财力去获取相应的信息,且操作过程较为繁杂且困难;第四,我国相关政策并没有强制上市公司披露其社会责任信息,所以企业会选择性的披露有利的正面信息,树立良好的形象。通过分析,本文也提出了相应的建议,首先,农业类上市公司必须加强其自身的社会责任意识,增强其披露信息的主动性和积极性,不能抱有消极和懈怠的态度,社会责任信息的披露是企业的软实力,是决定企业能否长久发展的一个重要因素;其次,规范社会责任信息的披露,明确披露的内容,统一披露的形式,加强信息的量化处理;然后,完善社会责任报告内部会计与外部审计体系,在提升内部会计的职业能力同时,加强外部审计的监督,内外结合提高社会责任报告的质量;最后,建立健全并基于中国国情的社会责任信息披露的法制机制,并且将社会责任信息的自愿性披露原则改为强制性披露原则。
[Abstract]:In recent years, with the rapid development of China's economy, enterprises in order to seek survival and development, the pursuit of maximizing the interests of shareholders, and choose to ignore other stakeholders interests, such as workers, consumers, government, environment, and even the public. So the waste of resources is more and more powerful, and more serious environmental pollution. The interests of consumers are increasingly not guaranteed. This is not only irresponsible to society, but also an obstacle to the sustainable economic development. And the negative externalities caused by the business process, in addition to the public and government attention, also caused people to think about the corporate social responsibility agency survey. The study found that Chinese Association of listed companies and securities times, in 2014 China's listed corporate social responsibility report conducted a comprehensive evaluation, found the financial industry, construction industry and other listed companies to disclose the social responsibility. The overall level of information quality is high; and the quality of social responsibility information disclosure of information transmission and agricultural listed companies is low in.2015, "released in Shanghai listed company corporate social responsibility book clearly pointed out: the results showed that the" social responsibility development of Shanghai listed companies in 2015 the average score is 22.8 points, in the initial stage, over 50% the enterprise is less than 20 minutes, in the spectator stage. The financial industry and the pharmaceutical and biotechnology industry better, and leasing and business services, the poor performance of animal husbandry and fishery. Therefore, on the basis of the theory of social responsibility and stakeholder theory, from 2013 to 2015 China's Shanghai and Shenzhen listed agricultural companies as the research sample, the main research of our agricultural listed companies social responsibility information disclosure. Through literature analysis, normative research method, quantitative and qualitative analysis, from the society of agricultural listed company The responsibility of information disclosure of the independence and the integrity of the two dimensions of cross analysis of the sample, the existing problems and reasons of China's agricultural listed companies social responsibility accounting information disclosure, the first is the agricultural listed companies on the importance of information disclosure of social responsibility awareness is not enough, many companies do not even have the information of social responsibility report independently; the second is the agricultural listed companies social responsibility information disclosure system and the lack of comparability of different kinds of enterprises disclose different emphases, but also have the same corporate disclosure presentation two tiered; then the social responsibility information disclosure contents lack of monetary information description, most of the corporate social responsibility report is composed of non currency text, and not the corporate social responsibility information disclosure of monetary form; finally the disclosure letter The lack of negative information content, corporate social responsibility report based on the staff's care and social assistance, and less pollution to the ecological environment. The cause of this result is divided into four points, first, agricultural listed companies social responsibility consciousness, not aware of social responsibility can influence and promote the development of the enterprise; second, the theory of social responsibility accounting system is not perfect, the enterprise social responsibility information disclosure is still not standardized, unified format; third, social responsibility information disclosure cost, enterprises need to spend a large amount of manpower and financial resources to obtain relevant information, and the process is complicated and difficult; fourth, relevant policies our country does not have the social responsibility information disclosure of listed companies will be forced, so the enterprise information disclosure of positive favorable selectivity, establish a good image. Through the analysis, this paper also provided The corresponding suggestions, first of all, agricultural listed companies must strengthen their sense of social responsibility, enhance the initiative and enthusiasm of the disclosure of information, and can not have negative slack attitude, social responsibility information disclosure is the soft power of enterprise is an important factor to decide whether enterprises can develop for a long time; secondly, the norms of social responsibility information disclosure, clear disclosure of the contents of the unified disclosure form, strengthen the quantitative information; then, improve the social responsibility report of internal accounting and external audit system, in improving internal accounting occupation ability at the same time, strengthen the supervision of external audit, internal and external integration to improve the quality of social responsibility report; finally. Establish and improve the legal system and mechanism of Chinese conditions based on social responsibility information disclosure, and voluntary disclosure of social responsibility information disclosure principle to the mandatory principle.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6;F270

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