我国核电上市公司社会责任会计信息披露研究

发布时间：2018-01-04 01:35

本文关键词：我国核电上市公司社会责任会计信息披露研究　出处：《南华大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着经济社会的不断发展和人类文明水平的逐渐提高，企业单纯地寻求自身盈利和创造经济财富已不能满足人们对企业的需要了，全社会更加关注企业承担的除经济责任以外的人力资源责任、生态环境责任、社会福利责任等。在我国能源结构的不断调整的背景下，利用核能发电成为发展新能源的焦点。由于核电产业的行业特殊性和影响广泛性，决定了其需要承担比一般企业更多的社会责任，再加上近年来或大或小的核泄漏事件以及2011年3月的日本福岛核泄漏事件，使核电企业不得不向外界披露更多更全面的社会责任会计信息，以平复公众的质疑，并为世界人民的安全做出承诺。文章对我国48家核电上市公司的社会责任会计信息披露情况进行了研究分析，旨在进一步完善核电行业社会责任会计信息披露体系，改善核电企业社会责任会计信息披露状况，为我国社会责任会计的发展做出贡献。文章首先阐述了国内外关于社会责任会计信息披露的研究成果和相关理论基础，根据核电产业的特殊性，，构建我国核电上市公司社会责任会计信息披露体系，除经济责任、人力资源责任、生态责任、社会福利责任和产品服务责任以外，提出国际核安全责任；然后根据核电产业链结构将核电上市公司分为三类，并从各类中选取7家样本公司，根据之前构建的社会责任会计信息披露体系中的分析指标，对21家上市公司2009-2011三年的社会责任会计信息做定量分析和定性分析；最后根据该产业的社会责任会计信息披露状况，指出其存在的局限性和提出相应建议。文章研究表明:我国核电上市公司从2009到2011年的社会责任会计信息披露情况在数量和质量上都有较大的进步，但仍然存在许多的问题，主要表现在信息披露的规范性和系统性上，特别是在人力资源责任、生态责任和国际核安全责任部分有待重点关注。同时，需要根据利益相关者的需求，进一步加强社会责任会计信息的价值性和可比性。
[Abstract]:With the gradual increase in the development of social economy and human civilization level, enterprises simply seek their own profit and create economic wealth cannot satisfy the needs of enterprises, the whole society to pay more attention to the enterprise bear than economic responsibility of human resources responsibility, environment responsibility, social welfare responsibility. I constantly adjust under the background of the country's energy structure, the use of nuclear power has become the focus of the development of new energy. Due to the nuclear power industry particularity and wide influence, determines the need to undertake more than the general corporate social responsibility, coupled with the nuclear leak in March 2011 and in recent years, large or small Japan Fukushima nuclear leak the event, the nuclear power companies have to disclose more social responsibility accounting information more comprehensive, to calm the public questioned, and the security of the world. This paper made a commitment The social responsibility accounting information of China's 48 nuclear power listed companies disclosure are analyzed, the nuclear power industry to further improve the social responsibility accounting information disclosure system, improve the information disclosure of social responsibility accounting of nuclear power enterprises, contribute to the development of China's social responsibility accounting.
This paper describes the research on social responsibility accounting information disclosure and the relevant theoretical basis, according to the particularity of nuclear power industry, construction of China's social responsibility accounting information disclosure system of nuclear power, in addition to economic responsibility, human resources responsibility, ecological responsibility and other social welfare responsibility and product service responsibility, put forward the international nuclear safety responsibility; and then according to the structure of nuclear power nuclear power industry chain of listed companies are divided into three categories, and selected 7 Sample Firms from various indicators, according to the analysis of the social responsibility accounting information disclosure system in the building before, do the quantitative analysis and qualitative analysis of 21 listed companies social responsibility accounting information according to the 2009-2011 three years; the social responsibility accounting information disclosure status of the industry, points out its limitations and puts forward corresponding suggestions.
This article shows that China's nuclear power companies from 2009 to 2011, the social responsibility accounting information disclosure has great progress in quantity and quality, but there are still many problems, mainly in the regulatory system and information disclosure, especially in human resources responsibility, ecological responsibility and international nuclear safety responsible for parts that need to focus on. At the same time, according to the needs of stakeholders, to further strengthen the value of social responsibility and comparability of accounting information.

【学位授予单位】：南华大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.23

【共引文献】