以产品质量为核心的食品行业社会责任会计研究

发布时间：2018-02-04 23:02

本文关键词： 食品行业产品质量社会责任会计资产负债表　出处：《东华大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着社会经济的发展和人类文明程度的提高,社会各界越来越关注企业的社会责任。与其他行业相比,食品行业与人民日常生活最为密切相关,其产品一旦出现问题,对人体健康和生命安全产生的危害是直接的,而且该危害有叠加性和广泛性,食品安全体系一旦崩溃,会引发社会公众的集体恐慌,正是由于食品行业的这种特殊性,它承担着重于其他行业的社会责任。再加上近年来食品安全事故频发,尤其是奥运年三聚氰胺奶粉事件导致多名婴儿出现肾结石病症,使食品行业产品社会责任履行情况成为社会关注的焦点。在这种背景下,构建以产品质量为核心的食品行业社会责任会计体系,不仅对于我国食品行业社会责任工作的开展和改进有着重要的指导意义,而且对于实现食品安全具有较强的现实意义。本文共分为七章,第一章绪论部分从频发的食品行业产品安全危机事件入手,首先提出了本文的背景与现实意义,然后对本文研究内容、方法、创新及难点等进行了介绍；第二章文献综述部分对社会责任与社会责任会计发展历程与前人研究成果进行梳理,以正确认识社会责任的内涵,选择正确的披露方式和披露内容,为后文的研究奠定基础；第三章从理论基础和会计核算体系两个方面介绍了社会责任会计理论框架,开始将研究触角伸到了会计核算层面；第四章着重分析食品行业社会责任会计关注的主要内容、食品行业产品的特征,并运用统计分析的方法分析了社会责任信息披露的现状,用问卷调查的方法分析了信息使用者对现有财务报告和食品行业信息披露的看法,提出相应问题；第五章在理论与现实的基础上,本文开始构建适用于食品行业的、有针对性的社会责任会计体系,包括要素界定、账户分类以及对传统财务报表的改进；第六章以双汇集团为例,检验该体系的实际可行性,以数据和业务说明该体系的实际运用情况；第七章说明了本文的结论、局限性以及未来的研究方向与空间。本文主要运用了文献研究法、案例研究法、问卷调查法以及科目与指标创立等方法,试图构建一个具有可行性与有用性的食品行业社会责任会计体系,为社会对企业产品质量的检验和监督提供参考,以尽早出台相关核算方法,降低企业与利益相关者之间的信息不对称程度,并且促进企业生产、经营活动的合理化和规范化,保护利益相关者利益,实现经济与社会的可持续发展,同时丰富会计理论体系,充实社会责任会计内容,扩展社会责任会计在实践中的应用范围。
[Abstract]:With the development of social economy and the improvement of human civilization, people from all walks of life pay more and more attention to corporate social responsibility. Compared with other industries, the food industry is most closely related to people's daily life. Once its products have problems, the harm to human health and life safety is direct, and the harm is superimposed and widespread. Once the food safety system collapses, it will cause the collective panic of the public. It is precisely because of the particularity of the food industry that it undertakes social responsibility focused on other industries. In addition, food safety accidents occur frequently in recent years. In particular, the Olympic year melamine milk powder incident caused many infants to develop kidney stone disease, so that the food industry product social responsibility performance has become the focus of social attention. In this context. The construction of food industry social responsibility accounting system with product quality as the core, not only for the development and improvement of food industry social responsibility work has an important guiding significance. And for the realization of food safety has a strong practical significance. This paper is divided into seven chapters, the first chapter of the introduction from the frequent food industry product safety crisis events, first put forward the background and practical significance of this paper, and then the content of this study, methods. Innovation and difficulties are introduced. Chapter II literature review part of the social responsibility and social responsibility accounting development process and previous research results are combed in order to correctly understand the connotation of social responsibility and choose the correct disclosure method and disclosure content. Lay the foundation for the later research; The third chapter introduces the theoretical framework of social responsibility accounting from two aspects: theoretical basis and accounting system. Chapter 4th focuses on the analysis of the food industry social responsibility accounting focus on the main content, food industry product characteristics, and the use of statistical analysis method to analyze the current situation of social responsibility information disclosure. This paper analyzes the views of information users on the existing financial reports and information disclosure of food industry by means of questionnaire, and puts forward the corresponding problems. On the basis of theory and reality, the 5th chapter starts to construct a targeted social responsibility accounting system for the food industry, including the definition of elements, the classification of accounts and the improvement of traditional financial statements. Chapter 6th takes Shuanghui Group as an example to test the practical feasibility of the system and explain the actual application of the system with data and business. Chapter 7th explains the conclusion, limitation and future research direction and space. This article mainly uses the literature research method, the case study method, the questionnaire survey method as well as the subject and the index foundation and so on method, attempts to construct a feasible and useful food industry social responsibility accounting system. To provide a reference for the inspection and supervision of enterprise product quality in order to introduce relevant accounting methods as early as possible, reduce the degree of information asymmetry between enterprises and stakeholders, and promote the production of enterprises. The rationalization and standardization of business activities, the protection of the interests of stakeholders, the realization of sustainable economic and social development, at the same time enrich the accounting theory system, enrich the content of social responsibility accounting. Expand the scope of application of social responsibility accounting in practice.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.72;F426.82;F270

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