我国中央企业社会责任报告的信息披露研究
发布时间：2018-09-05 15:54
【摘要】：顺应大型企业全球化浪潮,社会责任已成为企业应对市场挑战、实现可持续经营的重要举措。从企业责任发展趋势分析,企业社会责任日趋多元化,呈现出标准化和刚性约束等新特点。我国“十二五”规划相继出台和中央政策的驱动,以人为本、全面协调可持续发展已经成为企业的重要战略任务和未来发展的主要方向。而在这些企业中,国有企业作为我国经济体系中的重要组成部分,是国民经济的重要支柱,中央企业则是国有企业的主力军,一直占据着经济与资源的主导地位。中央企业经营范围涉及贸易、房地产等诸多领域,其利益相关者群体对象广泛、数量众多,因此,中央企业对国家经济社会发展具有更大责任,其社会责任履行状况更是学术领域与社会各界关注的焦点,目前大部分研究主要集中在财务性信息方卖弄,对中央企业社会责任报告的非财务性信息披露研究相对较少,因此研究中央企业社会责任信息报告的披露状况极具现实意义。 本文结合中央企业社会责任报告的信息披露情况,针对中央企业社会责任报告和网上公布的数据信息进行统计和汇总从而对收集的数据进行计算与分析；选取183份2010年度和2011年度的中央企业社会责任报告作为研究目标,分析中央企业社会责任的信息披露现状,通过完整性、平衡性、可比性、可靠性、准确性、可读性和时效性等7项评估指标,分析出我国中央企业社会责任报告的阶段性特征,为社会领域及学术领域建立较为全面的度量企业社会责任信息披露的质量评价体系,促进中央企业重视社会责任报告质量,提升中央企业非财务信息披露的水平。
[Abstract]:In keeping with the tide of globalization of large enterprises, social responsibility has become an important measure for enterprises to meet the challenges of market and realize sustainable management. From the development trend of corporate responsibility, corporate social responsibility is becoming more and more diversified, showing new characteristics such as standardization and rigid constraints. The 12th Five-Year Plan and the drive of central policy, people-oriented and overall coordinated sustainable development have become an important strategic task and the main direction of future development of enterprises. In these enterprises, the state-owned enterprises, as an important part of our economic system, are the important pillar of the national economy, while the central enterprises are the main force of the state-owned enterprises, which have always occupied the leading position of economy and resources. The scope of operation of central enterprises involves many fields such as trade, real estate and so on, and their stakeholder groups are extensive and numerous. Therefore, central enterprises have greater responsibility for the economic and social development of the country. Its social responsibility performance is the focus of academic field and all walks of life. At present, most of the research mainly focuses on the financial information party show off, and there is relatively little research on non-financial information disclosure in the social responsibility report of the central enterprise. Therefore, it is of great practical significance to study the disclosure of CSR information report. Based on the information disclosure of the CSR report, this paper calculates and analyzes the collected data according to the statistics and summary of the CSR report and the data information published on the Internet. 183 CSR reports in 2010 and 2011 were selected as the research objective to analyze the current situation of CSR information disclosure, through integrity, balance, comparability, reliability and accuracy, In this paper, the readability and timeliness of the CSR report are analyzed, and the stage characteristics of CSR report are analyzed, and the quality evaluation system of CSR information disclosure is established for the social field and academic field. To promote the central enterprises to attach importance to the quality of social responsibility reports and improve the level of non-financial information disclosure in central enterprises.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F276.1
本文编号：2224749
[Abstract]:In keeping with the tide of globalization of large enterprises, social responsibility has become an important measure for enterprises to meet the challenges of market and realize sustainable management. From the development trend of corporate responsibility, corporate social responsibility is becoming more and more diversified, showing new characteristics such as standardization and rigid constraints. The 12th Five-Year Plan and the drive of central policy, people-oriented and overall coordinated sustainable development have become an important strategic task and the main direction of future development of enterprises. In these enterprises, the state-owned enterprises, as an important part of our economic system, are the important pillar of the national economy, while the central enterprises are the main force of the state-owned enterprises, which have always occupied the leading position of economy and resources. The scope of operation of central enterprises involves many fields such as trade, real estate and so on, and their stakeholder groups are extensive and numerous. Therefore, central enterprises have greater responsibility for the economic and social development of the country. Its social responsibility performance is the focus of academic field and all walks of life. At present, most of the research mainly focuses on the financial information party show off, and there is relatively little research on non-financial information disclosure in the social responsibility report of the central enterprise. Therefore, it is of great practical significance to study the disclosure of CSR information report. Based on the information disclosure of the CSR report, this paper calculates and analyzes the collected data according to the statistics and summary of the CSR report and the data information published on the Internet. 183 CSR reports in 2010 and 2011 were selected as the research objective to analyze the current situation of CSR information disclosure, through integrity, balance, comparability, reliability and accuracy, In this paper, the readability and timeliness of the CSR report are analyzed, and the stage characteristics of CSR report are analyzed, and the quality evaluation system of CSR information disclosure is established for the social field and academic field. To promote the central enterprises to attach importance to the quality of social responsibility reports and improve the level of non-financial information disclosure in central enterprises.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F276.1
【引证文献】
相关博士学位论文 前1条
1 凌兰兰;上市公司社会责任报告披露问题研究[D];合肥工业大学;2009年
，本文编号：2224749
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