我国食品行业社会责任会计信息披露研究

发布时间：2018-09-10 11:27

【摘要】：自1979年改革开放以来,我国经济快速发展,社会也在不断地进步,人民生活水平也得到了大幅提高,但我国人民生活质量却没有得到相应的提高。尤其食品安全问题的频发,使得消费者的合法利益甚至健康都受到严重侵害。近年来相继爆出的三鹿“三聚氰胺”事件、双汇“瘦肉精”事件、福喜“腐肉”事件、“地沟油”事件等令人震惊的食品安全大事件,使得越来越多的消费者开始担忧是否可以放心安全地购买和食用国产食品,有的消费者甚至对我国食品企业持不信任态度,投向了进口食品。食品安全问题不仅会严重影响到人民正常的生活,也会影响食品企业自身地发展,甚至可能会阻碍我国整个食品行业未来的发展。随着食品安全问题等社会问题的出现,企业已经不能只追求生产经营和经济效益,而要兼顾利益相关者的需求。因此,越来越多的企业为了自身更好地发展而进行社会责任会计信息的披露,但我国目前存在着行业披露不均的情况,食品行业所占比例很低。但食物与我们的日常生活息息相关,食品行业进行社会责任会计信息的披露是非常重要,也非常有必要的。本文首先介绍选题的背景和意义,并对国内外有关食品企业社会责任会计的研究结果进行梳理和归纳综述,根据利益相关者、信息不对称、可持续发展、信号传递等相关理论基础,来分析研究社会责任会计信息披露的重要性及其必要性。本文通过分析我国食品行业社会责任会计信息披露的现状,从而发现披露中存在的一些问题,分析形成这些问题的原因,并通过分析国内履行社会责任较好的企业和国外发达国家食品行业的情况而得到一些经验和启示,结合这些启示和经验,提出一些建设性建议和措施来解决这些问题,并指出本文研究的局限性和不足以及未来的展望。本文的研究试图为减少食品安全问题提供一些助力,并为加快我国企业社会责任会计的进程提供绵薄之力。
[Abstract]:Since the reform and opening-up in 1979, China's economy has been developing rapidly, society has been progressing continuously, and people's living standards have been greatly improved, but the quality of life of our people has not been improved correspondingly. Especially, the frequent occurrence of food safety problems has caused serious damage to consumers'legitimate interests and even their health. The "melamine" incident in Sanlu, the "lean meat essence" incident in Shuanghui, the "carrion" incident in Fuxi and the "gutter oil" incident have caused more and more consumers to worry about whether they can safely buy and eat domestic food. Some consumers even have no faith in Chinese food enterprises. Food safety problems will not only seriously affect the normal life of the people, but also affect the development of food enterprises themselves, and may even hinder the future development of the whole food industry in China. Therefore, more and more enterprises are disclosing social responsibility accounting information for their own better development. However, there is an uneven disclosure in China's food industry, which accounts for a very low proportion. The disclosure of accounting information is very important and very necessary. Firstly, this paper introduces the background and significance of the topic, and summarizes the research results of social responsibility accounting of food enterprises both at home and abroad. The importance and necessity of social responsibility accounting information disclosure are analyzed in this paper. Through analyzing the present situation of social responsibility accounting information disclosure in China's food industry, some problems existing in the disclosure are found, and the causes of these problems are analyzed. Based on these enlightenments and experiences, this paper puts forward some constructive suggestions and measures to solve these problems, and points out the limitations and shortcomings of this study as well as the future prospects. The process provides modest support.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.82;F270;F406.7

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