乳制品上市公司社会责任会计信息披露问题研究

发布时间：2018-01-09 15:12

本文关键词：乳制品上市公司社会责任会计信息披露问题研究　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济的快速发展和社会的不断进步,许多社会问题也逐渐显露。人们呼吁企业承担社会责任,披露社会责任相关信息的声音越来越高。近年来我国乳业和乳品加工业得到了飞速发展,乳制品销量急剧增长的同时,乳制品的质量安全问题突现出来,已成为各级政府部门和消费者关注的焦点。由此,如何进行乳制品企业社会责任会计信息处理披露这一问题越来越引发人们的关注。当前使用的乳制品企业社会责任会计信息披露方法不能够全面反映企业承担社会责任的具体情况。揭示和报告乳制品企业的社会责任会计信息,已经成为乳制品行业和会计行业的共识。我国在企业社会责任信息披露方面的研究刚刚起步,因此社会责任信息披露理论和实践上还存在诸多问题,影响了企业社会责任信息披露的有效性,不能很好地满足利益相关者对信息可理解性及可比性的需求,导致乳制品企业社会责任信息披露水平整体比较落后。在借鉴国内外研究者社会责任会计信息披露的文献基础上,以利益相关者理论、社会责任理论、委托代理理论、信息不对称理论、可持续发展理论作为研究的理论基础,对乳制品上市公司如何构建社会责任会计信息披露体系进行研究。通过对乳制品上市公司的样本统计分析,采用定量与定性相结合的方法发现乳制品上市公司存在信息披露内容不充分、不规范和缺少独立的社会责任会计科目、缺少独立的报告及缺乏第三方审验等问题,并对问题产生原因进行剖析,指出问题的成因在于社会责任会计信息披露责任意识淡薄、相关社会责任会计信息披露成本过高、社会责任会计信息披露体系尚不完善、缺乏对社会责任信息披露的监管、缺乏相关法律和准则的保障。通过对乳制品上市公司社会责任会计信息披露体系的构建,提出加强乳制品上市公司社会责任会计信息披露的对策,包括提高披露意识、强化外部监管、完善法律法规和准则、提高从业人员的专业素质。通过案例分析,将构建的披露体系应用于伊利集团,并取得伊利集团的应用实效,希望能对我国乳制品行业社会责任会计信息披露方面的研究有所帮助。
[Abstract]:With the rapid development of economy and society, many social problems are gradually revealed. It calls for corporate social responsibility, social responsibility information disclosure of relevant voice getting higher and higher. In recent years, China's dairy industry and dairy industry has been the rapid development of dairy products sales increases at the same time, stand out the quality of dairy products the security problem has become the focus of attention of consumers and government departments at all levels. Therefore, how to carry out dairy enterprises social responsibility accounting information disclosure process this problem more and more cause the attention of people. The information of dairy enterprises social responsibility accounting disclosure methods currently in use can not fully reflect the specific situation of the corporate social responsibility report and reveal. The dairy products enterprise social responsibility accounting information, has become the dairy industry and the accounting industry consensus. China's corporate social responsibility Research on information disclosure has just started, so there are still many problems in social responsibility information disclosure theory and practice, influence the effectiveness of information disclosure of corporate social responsibility, can not meet the stakeholders understandability and comparability of the demand of information, resulting in the overall level of dairy enterprises social responsibility information disclosure backward.
In reference to the researchers at home and abroad literatures of social responsibility accounting information disclosure on the stakeholder theory, social responsibility theory, principal-agent theory, information asymmetry theory, sustainable development theory as the basic theory, how to construct the dairy listed companies social responsibility accounting information disclosure system is studied. Through the statistics of the sample dairy listed companies analysis, qualitative and quantitative method that dairy listed companies information disclosure is not sufficient, not normative and lack of independent social responsibility accounting subjects, lack of independent report and the lack of third party certification, and the causes are analyzed, pointed out the causes of the problem lies in the society the responsibility of accounting information disclosure of weak sense of responsibility, social responsibility accounting information disclosure cost is too high, the social responsibility accounting information disclosure. The Department is still not perfect, the lack of social responsibility information disclosure supervision, the lack of relevant laws and standards of protection. Through the construction of dairy products and social responsibility of listed companies accounting information disclosure system, put forward countermeasures to strengthen the dairy social responsibility accounting information disclosure of listed companies, including improving disclosure consciousness, strengthen external supervision, improve laws and regulations and standards, improve the professional quality of employees. Through case analysis, the construction of the disclosure system in the Yili Group, Yili Group and application effect, the hope can help to China's dairy industry social responsibility accounting information disclosure studies.

【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7

【共引文献】