我国食品安全信息披露的理论与实践研究

发布时间：2018-05-27 21:45

本文选题：食品安全 + 信息披露　；参考：《湖南科技大学》2013年硕士论文

【摘要】：近年来，食品安全事件层出不穷，继双汇“瘦肉精”事件后，上海“染色馒头”、“牛肉膏”造假牛肉、过期面包回炉再造、毒豆芽等又相继曝光，消费者因为食用不卫生的食物而使健康受损，甚至付出生命代价。“民以食为天，食以安为先”。食品安全信息是国家制定食品安全政策、法规的依据，也是现代食品安全保证体系建设的重要内容。披露充分、有效的信息是公开原则的具体体现，是保证资本市场有效运转的基石。按照是否受到管制，信息披露可以分为强制性信息披露与自愿性信息披露。企业管理部门会对信息重要性进行判断和对成本效益做出比较，由此来决定这些消费者需要知晓的重要信息，，是披露还是隐藏，以及选择何种方式披露。当前我国信息披露力度明显不够，远不能满足消费者对食品安全信息的需求，因此，完善我国的食品安全信息披露体系建设就显得尤为重要。本研究从经济学的视角构建食品安全信息披露问题的理论框架，对信息披露的内涵以及对消费者选择的影响进行阐述，通过将质量信息披露和其他信息披露机制做出对比，建立消费者与生产者的信号博弈模型并找寻了动态均衡路径，分析信息披露的有效性，剖析我国政府食品安全信息披露中存在的主要问题，总结国外食品安全信息披露的成功经验，对完善我国食品安全信息体系，建立食品安全信息的披露机制具有一定的理论与实践上的借鉴意义。
[Abstract]:In recent years, food safety incidents have sprung up in endlessly. After the Shuanghui "lean meat essence" incident, Shanghai "dyed steamed bread", "beef paste" fake beef, overdue bread to be reconstituted, toxic bean sprouts and so on have been exposed one after another. Consumers suffer and even pay the price of their lives by eating unhygienic food. The people take food as the day, and food takes peace as the first. Food safety information is not only the basis of national food safety policy and regulations, but also the important content of modern food safety guarantee system construction. Adequate and effective disclosure of information is the concrete embodiment of the principle of openness and the cornerstone of ensuring the effective operation of the capital market. According to whether it is regulated, information disclosure can be divided into mandatory disclosure and voluntary disclosure. Corporate management judges the importance of information and compares cost-effectiveness to determine whether the important information consumers need to know is disclosure or concealment and how to disclose it. At present, the intensity of information disclosure in our country is obviously not enough to meet the needs of consumers for food safety information. Therefore, it is particularly important to perfect the construction of food safety information disclosure system in China. This study constructs the theoretical framework of food safety information disclosure from the perspective of economics, expounds the connotation of information disclosure and its impact on consumers' choice, and compares quality information disclosure with other information disclosure mechanisms. This paper establishes a signal game model between consumers and producers and finds out the dynamic equilibrium path, analyzes the effectiveness of information disclosure, and analyzes the main problems existing in the food safety information disclosure of Chinese government. Summing up the successful experience of food safety information disclosure in foreign countries has certain theoretical and practical significance for perfecting the food safety information system and establishing the food safety information disclosure mechanism in China.
【学位授予单位】：湖南科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F423;F426.82

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