我国房地产企业社会责任信息披露内容研究

发布时间：2018-06-03 00:58

本文选题：房地产企业 + 社会责任　；参考：《河南大学》2014年硕士论文

【摘要】：在经济全球化背景下，社会责任的理念已经深入人心，如今企业承担社会责任已经上升到国家战略的高度。十八届三中全会对这个问题，要求企业要促进生态文明，，参与社会建设，承担该尽的社会职责。对于不同的企业，三中全会有不同的要求，但都要求承担社会责任。近些年来，中国的房地产业迅速崛起,但同时出现了很多社会责任问题。其发展与其承担社会责任现状的不协调令人担忧,过高的房价、物业的投诉、拖欠农民工工资等问题已经影响到社会和谐的大局，也引起社会众多人士的关注。因此，本文选择房地产企业为研究对象，探究房地产企业承担和披露社会责任的问题。首先，介绍了本文整体的研究背景和研究的意义。在社会责任的概念和内容方面，回顾了国内外的研究成果。以此为基础，对企业社会责任理论和利益相关者理论进行了阐述，为全文的研究分析奠定了理论基础。其次，以利益相关者理论为分析的主线，通过分析房地产开发项目的各个阶段，归纳了房地产企业的各种主要的利益相关者，并分为直接、间接和特殊的利益群体三类。以此为视角，界定了房地产企业包括的直接、间接和特殊责任三部分的内容。具体来说，直接责任包括股东、员工、客户、债权人、承包商和供应商等，间接责任包括政府、资源环境、社区、公益事业、其他等，特殊责任主要指拆迁户和农民工等。再次，以北京万通地产股份有限公司的具体案例为对象,先对该企业的社会责任理念做了介绍。然后结合利益相关者理论，运用前文界定出的直接、间接和特殊责任三个方面，对其最近几年披露的CSR报告进行了纵向的对比分析，并指出其披露的不足和改进的建议。最后，介绍了我国房地产企业不同的社会责任理念和CSR报告的公布情况，从而总结出信息披露存在的现状。在结合我国的国情和存在的具体问题的基础上，针对性地提出加快法制建设和理论研究步伐、增强社会责任信息披露意识、强化会计基础披露及建立有效的评价机制、增强社会监督及提升信息披露的可信度四个建议，以此来指导企业相关信息的披露，补充和完善社会责任方面的研究。需要强调的是，本文创造性地把拆迁户和农民工这两个特殊利益群体包含在内，这也是房地产企业的特色所在。拆迁户是开发地产，尤其是改建、扩建地产时必须面临的群体。有效地维护拆迁户的各项利益，关系到整个开发项目的顺利进展。而农民工，即劳工，是工程施工的主导力量。他们用自己的体力劳动满足着人们对房屋的物质需求。虽然他们不是主要的利益方，但他们的利益往往被忽视，出现了很多恶性事件，如暴力拆迁、农民工跳楼等。随着新闻媒体对此的大量报道，他们已经成为全民共同瞩目的焦点，不仅关系到房地产企业的外在形象，也影响到社会的整体和谐。
[Abstract]:Under the background of economic globalization, the concept of social responsibility has been deeply rooted in the people, and now the corporate social responsibility has risen to the height of national strategy. The third Plenary session of the 18th CPC Central Committee requires enterprises to promote ecological civilization, participate in social construction, and undertake their social responsibilities. For different enterprises, the third Plenary session has different requirements, but all require social responsibility. In recent years, China's real estate industry has risen rapidly, but at the same time there have been a lot of social responsibility problems. The disharmony between its development and its social responsibility is worrying. The problems such as excessive housing prices, property complaints, arrears of migrant workers' wages have affected the overall situation of social harmony, and also caused the attention of many people in the society. Therefore, this article chooses the real estate enterprise as the research object, explores the real estate enterprise to undertake and disclose the social responsibility question. First of all, this paper introduces the overall research background and significance of the study. In the concept and content of social responsibility, reviewed the research results at home and abroad. On this basis, this paper expounds the theory of corporate social responsibility and stakeholder theory, which lays a theoretical foundation for the research and analysis of the full text. Secondly, taking the stakeholder theory as the main line of analysis, through the analysis of each stage of the real estate development project, the paper summarizes the main stakeholders of the real estate enterprise, and divides them into three categories: direct, indirect and special interest groups. From this perspective, the paper defines the three parts of direct, indirect and special responsibility of real estate enterprises. Specifically, direct liability includes shareholders, employees, customers, creditors, contractors and suppliers, indirect liability includes government, resources and environment, community, public welfare, and other, special responsibilities mainly refer to demolition and migrant workers and so on. Thirdly, taking the case of Beijing Wantong Real Estate Co., Ltd. Then combining with stakeholder theory, using the three aspects of direct, indirect and special responsibility defined above, this paper makes a longitudinal comparative analysis of the CSR report disclosed in recent years, and points out the shortcomings of its disclosure and some suggestions for improvement. Finally, this paper introduces the different social responsibility concepts of Chinese real estate enterprises and the publication of CSR report, and sums up the present situation of information disclosure. On the basis of the situation of our country and the existing concrete problems, this paper puts forward to quicken the pace of legal system construction and theoretical research, strengthen the consciousness of information disclosure of social responsibility, strengthen the disclosure of accounting foundation and establish an effective evaluation mechanism. To strengthen social supervision and enhance the credibility of information disclosure to guide the disclosure of relevant information, to supplement and improve the research on social responsibility. It should be emphasized that this paper creatively includes the special interest groups of demolition and migrant workers, which is also the characteristic of real estate enterprises. Demolition is the development of real estate, especially the reconstruction, expansion of real estate must be faced with the group. Effective maintenance of the interests of demolition households, related to the smooth progress of the entire development project. And migrant workers, that is, labor, is the leading force in engineering construction. They use their own physical labor to meet people's material needs for housing. Although they are not the main stakeholders, but their interests are often ignored, there are many vicious incidents, such as violent demolition, migrant workers jump from buildings and so on. With the mass reports of the news media, they have become the focus of the common attention of the whole people, which not only relates to the external image of the real estate enterprises, but also affects the overall harmony of the society.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F270

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