我国食品行业社会责任报告评价研究

发布时间：2018-05-10 05:51

本文选题：社会责任 + 利益相关者　；参考：《陕西科技大学》2013年硕士论文

【摘要】：近年来，人们在关注企业财务报表以外，越来越关注企业社会责任报告。由于其与财务报表披露内容的不同，一方面提供更完善的信息，使得使用者更加全面的了解企业；另一方面也是对企业承担社会责任的一种监督。这两方面对于整个社会来说，后者越来越受到人们的认可和重视。企业社会责任是企业以伦理道德来约束自己的经济行为，在现代社会中，它的良好履行有利于社会的和谐发展，这一理念不仅可以规范企业自身的行为，也是约束与之相关企业的行为。遵循了这个原则，企业在创造经济效益的同时，才能保证与社会和谐发展，实现企业与社会的双赢。食品行业属于社会产业中重要的一份子，随着人们生活品质的不断提高，推动该行业迅速的发展。然而最近接连不断的食品安全问题降低了其发展速度，也使人们原有的信任跌落到低谷，，这里面透漏着企业的不诚信及对自身责任的不重视。因此，食品行业应承担的社会责任受到人们的普遍关注。本研究利用相关财务分析方法对相关衡量指标进行量化分析，总结评价食品行业应承担的社会责任及社会责任的履行情况和报告质量，以研究因子为基础找出原因并提出建设性意见，为建立食品类行业的社会责任报告体系提供合理化建议。本研究选取2009—2011年三年食品行业独立报出企业社会责任报告的企业为样本。一方面通过统计分析得出食品行业社会责任报告报出数量很少；另一方面通过对企业相关财务指标和非财务指标的收集，运用财务管理中的相关统计方法对数据进行实证分析，对样本企业进行质量评价，以百分制计得出样本企业整体平均分值不高于20分。通过对其他行业相关数据的收集，分析比较出食品行业社会责任报告质量较差。最后，依据上述结论分析原因并提出提高食品行业社会责任质量的合理化建议。一是政府部门应加快有关行业社会责任报告规范，为社会责任报告机制的建立提供法律保障；二是不断提升企业对社会责任报告的认识，食品行业要想建立自身的独立社会责任报告，需要本行业企业的推动；三是利用局外人的压力推动其完善，主动引导及舆论传播的形式促进食品行业社会责任机制的完善。
[Abstract]:In recent years, people pay more and more attention to corporate social responsibility report in addition to financial statements. Because of its difference from the disclosure of financial statements, on the one hand, it provides more perfect information, which makes the users understand the enterprise more comprehensively; on the other hand, it is a kind of supervision to the enterprise to bear the social responsibility. These two aspects are more and more recognized and valued by people for the whole society. Corporate social responsibility (CSR) is an enterprise's economic behavior that is restrained by ethics and morality. In modern society, its good performance is conducive to the harmonious development of the society. This concept can not only regulate the behavior of the enterprise itself. It also constrains the behavior of related enterprises. Following this principle, the enterprise can create economic benefits, at the same time, it can guarantee the harmonious development with the society, and realize the win-win situation between the enterprise and the society. The food industry is an important part of the social industry, with the continuous improvement of people's quality of life, promote the rapid development of the industry. However, the recent continuous food safety problems have slowed down its development speed, and also made people's original trust fall to a low point, which reveals the dishonesty of enterprises and the lack of attention to their own responsibilities. Therefore, the food industry should bear the social responsibility by people's universal concern. In this study, the relevant financial analysis method is used to quantify the relevant indicators, and to summarize and evaluate the social responsibility of the food industry and the implementation of social responsibility and the quality of the report. Based on the research factors, the author finds out the reasons and puts forward some constructive suggestions for the establishment of the social responsibility reporting system in the food industry. In this study, three years from 2009 to 2011, the food industry reported corporate social responsibility reports as a sample. On the one hand, through statistical analysis, we can find that the number of social responsibility reports in food industry is very small; on the other hand, through the collection of related financial indicators and non-financial indicators of enterprises, we use the relevant statistical methods in financial management to make empirical analysis of the data. The average score of sample enterprises is less than 20 points. Through collecting related data of other industries, the quality of social responsibility report in food industry was analyzed and compared. Finally, according to the above conclusions, the paper analyzes the reasons and puts forward some reasonable suggestions to improve the quality of social responsibility in food industry. First, government departments should speed up the regulation of social responsibility reporting in relevant industries to provide legal protection for the establishment of a social responsibility reporting mechanism; second, they should constantly enhance the understanding of social responsibility reporting by enterprises. If the food industry wants to establish its own independent social responsibility report, it needs the promotion of the industry enterprises; third, it needs to make use of the pressure of outsiders to promote its perfection, and to promote the improvement of the social responsibility mechanism of the food industry in the form of active guidance and public opinion dissemination.
【学位授予单位】：陕西科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F426.82

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