重污染行业国有公司社会责任成本问题探讨

发布时间：2018-08-05 10:02

【摘要】：近年来，重污染行业频频发生环境责任热点问题，如2012年5月发生的三友化工污染门，该公司渤海湾排放了大量强碱性污水，波及渤海生态；2010年7月紫金矿业发生污染门，发生铜酸水渗漏事故，造成汀江部分水域严重污染。而笔者查阅两家公司的公司年报和社会责任报告披露信息得知，两家公司均没有因为对环境严重污染，对环境责任成本的承担有明显的上涨。2010年9月15日，环保部发布《上市公司环境信息披露指南》，要求16类重污染行业上市公司应该发布年度环境报告，定期披露污染排放等环境信息，号召企业积极承担社会责任成本。根据国家近日发布的《2012年中国企业社会责任报告》可知，国有公司社会责任承担社会责任成本水平整体高于外资企业和民营企业，但是国有公司慈善捐赠支出有所下降，2012年捐赠额约115.63亿元，占企业捐赠总量的23.8%。由此现象可看出，重污染行业国有公司虽然承担社会责任成本整体水平较高，却没有在环境责任成本和社会公益责任成本的承担中起带头作用。因此，研究重污染行业国有公司社会责任成本问题，有利于促进重污染行业国有公司发展，带动民营企业、外资企业对社会责任成本的承担，这对整个社会经济进步都具有非常重要的意义。本文采用了规范的研究方法，整体按照提出问题、分析问题和解决问题的逻辑顺序，遵循理论概述、现状分析和对策建议等规则，适当运用归纳分析法和比较分析法等对重污染行业国有公司社会责任成本问题进行分析和研究。本文以重污染行业国有公司为研究对象，分析重污染行业国有公司在社会责任成本管理上存在的问题，，对其进行数据估算，进而分析其存在问题的原因，并借鉴英、美两国对社会责任成本管理的经验，最后找出促使重污染行业国有公司承担社会责任成本的对策。沿着这个思路，本文共分为以下六个部分：第一部分是引言。主要内容包括本文的研究背景、研究意义、国内外相关文献综述，本文的研究思路、方法和框架。第二部分是重污染行业国有公司社会责任成本一般理论的阐述。主要内容包括几个基本概念的约定、重污染行业国有公司社会责任成本的一般理论概述和重污染行业国有公司社会责任成本研究的理论基础。第三部分是重污染行业国有公司社会责任成本的现实分析。主要内容包括重污染行业国有公司社会责任成本管理上存在的问题、重污染行业国有公司社会责任成本的估算和重污染行业国有公司社会责任成本问题的原因。其中，重污染行业国有公司社会责任成本管理上的问题主要有社会责任成本内容缺乏公共知情透明性，环境污染严重、对环境责任成本承担不够，承担社会公益责任成本不足；重污染行业国有公司社会责任成本的估算内容包括估算前提具体估算及估算结果并对其进行分析；重污染行业国有公司社会责任成本问题的原因有内部原因和外部原因，其中内部原因有国有公司管理者承担社会责任成本认识不足，重污染行业国有公司社会责任成本存在经济外部性，企业承担社会责任成本多少与个人利益关系不大，社会责任成本承担过多会影响当期利润，其外部原因有社会责任成本监督体制不完善，企业社会责任成本评价指标尚未建成，国有公司社会责任成本披露制度未强制实施、指定完成，社会责任成本核算困难。第四部分是英美两国社会责任成本管理上的经验借鉴及启示。内容主要包括美国、英国企业社会责任成本管理的实践状况、英美两国社会责任成本管理经验的启示。其中，美国重污染行业国有公司对社会责任成本管理的具体做法包括推出SA8000标准、促使国有企业承担社会责任成本，对社会责任成本进行分类、方便管理，对重污染行业国有公司社会责任成本进行定期披露，特别对环境责任成本承担情况进行强制披露；英国重污染行业国有公司对社会责任成本管理的具体做法包括推出AAI000审验标准、促进企业进行社会责任成本披露，以社会责任成本内容为依据、分类披露，政府以设立的社会责任指数为标准、对企业承担社会责任成本情况进行监督，非政府机构、媒体及社会公众对重污染行业国有公司社会责任成本承担状况进行监督；英美两国社会责任成本管理经验的启示包括区分不同行业、对重点企业的社会责任成本进行重点管理，结合国情、完善重污染行业国有公司社会责任成本管理体系，设定社会责任成本披露模式、督促企业披露社会责任成本。第五部分是加强重污染行业国有公司社会责任成本管理的对策。内容主要包括加强重污染行业国有公司社会责任成本管理的整体思考，加强重污染行业国有公司社会责任成本管理的内部对策思考和外部对策思考。其中，加强重污染行业国有公司社会责任成本管理的整体思考包括目标、原则和具体步骤；加强重污染行业国有公司社会责任成本管理的内部对策包括提升管理者承担社会责任成本的意思，形成有利于企业承担社会责任成本的人才激励机制；加强重污染行业国有公司社会责任成本管理的外部对策包括建立企业社会责任成本核算体系，完善企业社会责任成本信息披露模式，建立社会责任成本指标体系，加强对重污染行业国有公司的社会责任成本监督，充实企业承担社会责任成本的相关政策和法律。第六部分是本文的结语。该部分总结了本文的结论、本文研究存在的不足以及未来进一步研究的展望。
[Abstract]:In recent years, heavy pollution industry has frequently occurred the hot issue of environmental responsibility, such as the Sanyou chemical pollution gate, which occurred in May 2012, the company Bohai Bay discharged a large amount of strong alkaline sewage and affected Bohai ecology; in July 2010, the purple gold mining industry occurred the pollution door and occurred the copper acid water leakage accident, causing serious pollution in some waters of the Ting River. And the author consulted two The company's company annual report and social responsibility report disclosure information that both companies have no serious environmental pollution, the cost of environmental responsibility has a significant rise in September 15th.2010, the Ministry of environmental protection issued < listed company environmental information disclosure Guide >, the 16 categories of heavy pollution industry listed companies should publish the annual environmental report. According to the report of China's corporate social responsibility (CSR) published recently in <2012, we know that the social responsibility cost of social responsibility of state-owned companies is higher than that of foreign-funded enterprises and private enterprises as a whole, but the expenditure on charitable donation of state-owned companies is lower. In 2012, the contribution of the donation was about 11 billion 563 million yuan, accounting for the 23.8%. of the total amount of donations in the enterprise. As a result, the state-owned companies in heavy pollution industry did not take the lead in the cost of environmental responsibility and social public welfare responsibility, although they had higher overall level of social responsibility costs. Therefore, the social responsibility for the state-owned companies in heavy pollution industry was studied. The cost problem is conducive to the promotion of the development of the state-owned companies in the heavy pollution industry, and the commitment of the private enterprises and foreign enterprises to the cost of social responsibility, which is of great significance to the whole social and economic progress.
This paper adopts the normative research method, and according to the question, the logical sequence of analyzing and solving the problem, following the rules of the theory overview, the present situation analysis and the countermeasures and suggestions, and using the inductive analysis method and the comparative analysis method properly, the social responsibility cost of the heavy pollution industry is analyzed and studied.
Taking the state-owned companies in heavy pollution industry as the research object, this paper analyzes the problems existing in the management of social responsibility cost in heavy pollution industry, estimates the data and analyzes the reasons for its problems, and draws on the experience of the United States and the United States in the management of social responsibility costs, and finally finds out the state-owned companies in the heavy pollution industry. This paper is divided into six parts:
The first part is the introduction. The main content includes the research background, research significance, domestic and foreign literature review, research ideas, methods and framework.
The second part is the general theory of the social responsibility cost of the state-owned companies in the heavy pollution industry. The main contents include the agreement of several basic concepts, the general theory of the social responsibility cost of the state-owned companies in the heavy pollution industry and the theoretical basis of the research on the social responsibility cost of the heavy pollution industry.
The third part is the actual analysis of the social responsibility cost of the state-owned companies in the heavy pollution industry. The main contents include the problems in the cost management of the social responsibility of the state-owned companies in the heavy pollution industry, the cost of the social responsibility of the state-owned companies in the heavy pollution industry and the reasons for the responsibility cost of the state-owned companies in the heavy pollution industry. The main problems of the social responsibility cost management of the state-owned companies in the industry are the lack of public informed transparency, the serious environmental pollution, the lack of the cost of environmental responsibility and the lack of the cost of social public welfare responsibility. The estimated content of the social responsibility of the state-owned companies in the heavy pollution industry includes the specific estimation of the estimation premise. The reasons for the social responsibility cost of the state-owned companies in the heavy pollution industry are internal and external reasons, among which the internal reasons are that the managers of the state-owned companies are not aware of the cost of social responsibility. The social responsibility of the state-owned companies in the heavy pollution industry has the economic externality, and the enterprises undertake the social responsibility. The relationship between the cost and the personal interests is not very important. The excessive cost of social responsibility will affect the current profit. The external reasons are the imperfect supervision system of the social responsibility cost, the index of the cost evaluation of the social responsibility of the enterprise has not been completed, the social responsibility cost disclosure system of the state-owned companies is not enforced, the specified completion and the cost accounting of social responsibility are completed. It's difficult.
The fourth part is the experience and Enlightenment of the cost management of social responsibility in the United States and Britain. It mainly includes the practice of the United States, the social responsibility cost management of British enterprises, the Enlightenment of the experience of the cost management of social responsibility in the United States and the United States. The SA8000 standard makes the state-owned enterprises take on the cost of social responsibility, classify the cost of social responsibility, make it easy to manage the cost of the social responsibility of the state-owned companies in the heavy pollution industry, and make the compulsory disclosure of the cost of the environmental responsibility; the state-owned companies in the heavy pollution industry have the cost management of the social responsibility. The practice includes the introduction of the AAI000 examination standards, promoting the disclosure of social responsibility costs by enterprises, according to the content of social responsibility cost, and classified disclosure. The government takes the social responsibility index as the standard, and supervises the cost of social responsibility for enterprises, the non-governmental machinery, the media and the public to the heavy pollution industry state companies. The cost assumption of social responsibility is supervised, and the Enlightenment of the social responsibility cost management experience of the two countries includes the distinction between different industries, the key management of the social responsibility cost of key enterprises, the improvement of the social responsibility cost management system of the heavy polluting industries, the setting of social responsibility cost disclosure mode and the supervision of the enterprises. The industry discloses the cost of social responsibility.
The fifth part is to strengthen the management of social responsibility cost management of state-owned companies in heavy pollution industry. The main contents include strengthening the overall thinking of the cost management of the social responsibility of the state-owned companies in heavy pollution industry, strengthening the internal countermeasures and external Countermeasures of the social responsibility cost management of the state-owned companies in heavy pollution industry. The overall thinking of the cost management of the social responsibility of the state-owned companies includes objectives, principles and specific steps; strengthening the internal Countermeasures of the cost management of the social responsibility of the state-owned companies in the heavy pollution industry includes the promotion of the meaning of the cost of social responsibility for the managers, the formation of the incentive mechanism for the enterprise to bear the cost of social responsibility, and the strengthening of the heavy pollution. The external Countermeasures of the cost management of the social responsibility of the state-owned companies in dyeing industry include establishing the cost accounting system of corporate social responsibility, perfecting the information disclosure mode of the cost of social responsibility of enterprises, establishing the social responsibility cost index system, strengthening the social responsibility of the state-owned companies in the heavy pollution industry, and enriching the cost of social responsibility for the enterprises. Relevant policies and laws.
The sixth part is the conclusion of this paper. This part summarizes the conclusions of this paper, the shortcomings of this study and the future prospects for further research.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：X322;F270

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