金属上市公司社会责任会计信息披露评价指标设计与应用

发布时间：2018-08-12 10:08

【摘要】：企业社会责任现在已经成为一股全球性的潮流，企业社会责任问题已经越来越被理论界和实践界所重视。而企业社会责任会计信息披露也成为企业和全社会共同关注的焦点。本文通过阅读大量的文献，明确企业社会责任理论以及会计信息披露的概念，总结了企业社会责任的维度和会计信息披露的内容和模式。进而本文以三重底线理论和利益相关者理论为企业社会责任的理论基础，以会计信息披露的内容和形式为辅助，构建了一个涵盖4个一级指标、11个二级指标、26个三级指标组成的中国金属上市公司社会责任会计信息披露评价体系。本文利用我国金属上市公司年报数据，，采用内容分析法和五分法，对我国金属上市公司社会责任会计信息披露情况的各项指标进行了统计和评分；利用熵值法进行了指标权重计算，对其社会责任会计信息披露做出了综合评价,结果表明，我国金属上市公司企业社会责任会计信息披露情况参差不齐。在综合评价的基础上，本文进一步对样本金属上市公司的社会责任会计信息披露的各个分指标分别进行了评价分析，并对社会责任会计信息披露的结果进行了比较研究，得到了地区分布、实际控制人以及行业环节三个方面金属上市公司社会责任会计信息披露的情况。最后，文章从政府规范、企业自律、机构约束和社会监督四个方面提出了完善金属上市公司企业社会责任会计信息披露体系的建议。本研究所构建的金属上市公司企业社会责任会计信息披露的评价指标体系，为企业社会责任会计信息披露提供了较为科学、全面、具有可比性、可操作性的量化工具，既有助于企业本身进行社会责任会计信息披露，也有助于相关利益者对企业的社会责任会计信息披露状况进行评价。
[Abstract]:Corporate social responsibility has become a global trend and the problem of corporate social responsibility has been paid more and more attention to in theory and practice. And corporate social responsibility accounting information disclosure has become the focus of common concern of enterprises and the whole society. By reading a large number of documents, this paper clarifies the theory of corporate social responsibility and the concept of accounting information disclosure, summarizes the dimensions of corporate social responsibility and the content and mode of accounting information disclosure. Then this paper takes the triple bottom line theory and stakeholder theory as the theoretical basis of corporate social responsibility, with the content and form of accounting information disclosure as the auxiliary. This paper constructs an evaluation system of social responsibility accounting information disclosure of Chinese metal listed companies, which consists of 4 first class indexes, 11 second class indexes and 26 third class indexes. This paper makes use of the annual report data of Chinese metal listed companies, adopts the content analysis method and the five-point method, carries on the statistics and the score to the various indexes of the social responsibility accounting information disclosure of the metal listed companies in our country; The index weight is calculated by entropy method, and its social responsibility accounting information disclosure is comprehensively evaluated. The results show that the situation of social responsibility accounting information disclosure of metal listed companies in China is not uniform. On the basis of comprehensive evaluation, this paper further evaluates and analyzes each sub-index of social responsibility accounting information disclosure of sample metal listed companies, and makes a comparative study on the results of social responsibility accounting information disclosure. The disclosure of social responsibility accounting information of metal listed companies is obtained from three aspects: regional distribution, actual controllers and industry links. Finally, the paper puts forward some suggestions on perfecting the corporate social responsibility accounting information disclosure system of metal listed companies from four aspects: government regulation, enterprise self-discipline, institutional restraint and social supervision. The evaluation index system of corporate social responsibility accounting information disclosure of metal listed companies has provided a scientific, comprehensive, comparable and operable quantitative tool for corporate social responsibility accounting information disclosure. It is not only helpful for enterprises to disclose social responsibility accounting information, but also helpful for relevant stakeholders to evaluate the situation of corporate social responsibility accounting information disclosure.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F275;F426.3

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