我国食品行业社会责任信息披露影响因素研究

发布时间：2018-01-13 15:35

本文关键词：我国食品行业社会责任信息披露影响因素研究　出处：《重庆工商大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放至今，我国的经济一直在腾飞，社会在不断进步着，中国在很多重要的领域都取得了突破性的进展。遗憾的是，在经济高速发展的同时，自然环境严重恶化，生态资源严重浪费，企业职工、消费者权益受到严重侵害，假冒伪劣产品不断出现，挑战着消费者的容忍底线。随着社会问题越发严重，理论界和实务界开始探索社会责任信息的披露问题。企业已经不能再像过去一样把追求自身的经济效益作为生产经营的唯一目标，如何在追求利润的同时，尽可能多地满足各利益相关者的需求成为了企业急需解决的问题。对于我国社会责任信息披露的推行，我国还处于初级阶段，主要由企业自愿进行披露，还没有形成强制性的披露制度，企业的社会责任信息披露意识并不强。食品行业能否健康发展关系到整个民生建设，特别是在国民生活水平不断提高的当下，人们关注的焦点不再是能否吃得饱，而是如何吃得饱。最近几年，不断有媒体曝光国食品安全问题，人们的视角也逐渐由关注企业的经济业绩转向关注企业的社会责任上来。为实现伟大的中国梦，构建社会主义和谐社会人人有责，同样，食品行业作为社会一员也应该承担相应的义务。本文首先介绍了研究的背景和意义，并将国内外学者有关企业社会责任信息披露问题的研究成果进行了汇总，并根据社会责任信息披露相关理论，结合食品行业的特征，提出研究假设。其次，，本文选取了沪深两市61家食品上市公司2008年至2012年共5年的数据作为研究样本，通过运用SPSS、EVIWS和EXCEL分析软件，找出了食品行业企业社会责任信息披露水平的影响因素。最后，结合理论和实证的研究成果，从政府角度、企业角度和社会公众角度提出了完善我国食品行业社会责任信息披露的建议，并指出了本文研究的局限性和研究展望。
[Abstract]:Since the reform and opening up to date, China's economy has been taking off, the society is making continuous progress, China has made a breakthrough in many important areas. Unfortunately, the rapid economic development at the same time. Serious deterioration of the natural environment, serious waste of ecological resources, enterprise workers, consumers' rights and interests have been seriously violated, fake and shoddy products continue to appear, challenging the bottom line of consumer tolerance. As the social problems become more and more serious. Theorists and practitioners began to explore the disclosure of social responsibility information. Enterprises can no longer pursue their own economic benefits as the only goal of production and management, how to pursue profits at the same time. As much as possible to meet the needs of stakeholders has become an urgent problem for enterprises. For the implementation of social responsibility information disclosure, our country is still in the initial stage, mainly by the voluntary disclosure of enterprises. There is no mandatory disclosure system, corporate social responsibility information disclosure awareness is not strong. Whether the food industry can develop healthily relates to the whole people's livelihood construction, especially at the present time when the national standard of living is constantly improving, the focus of people's attention is no longer whether they can eat enough, but how to eat enough. In recent years, the focus of attention is how to eat enough. In order to realize the great Chinese dream, there is a constant media exposure of national food safety issues, and people's perspective has gradually shifted from focusing on the economic performance of enterprises to paying attention to corporate social responsibility in order to realize the great Chinese dream. Everyone has the responsibility to build a harmonious socialist society, and the food industry, as a member of the society, should also bear the corresponding obligations. Firstly, this paper introduces the background and significance of the research, and summarizes the research results of domestic and foreign scholars on corporate social responsibility information disclosure, and according to the theory of social responsibility information disclosure. Combined with the characteristics of the food industry, put forward the research hypothesis. Secondly, this paper selected 61 food listed companies in Shanghai and Shenzhen stock markets for 5 years from 2008 to 2012 as the research sample. Through the use of SPSS-EVIWS and EXCEL analysis software to find out the food industry corporate social responsibility information disclosure level of factors. Finally, combined with theoretical and empirical research results. From the angle of government, enterprise and public, this paper puts forward some suggestions to improve the disclosure of social responsibility information of food industry in China, and points out the limitations and prospects of this study.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F270

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