我国食品行业社会责任信息披露优化研究

发布时间：2018-02-23 05:06

本文关键词： 食品行业社会责任信息披露优化体系　出处：《天津财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,越来越多的企业通过年度财务报告,和发布独立报告来披露社会责任履行情况,很多企业也在官网上设立了社会责任信息网页。企业在向利益相关者公开社会责任信息的同时,也提高了企业的社会声誉。国内外学者对企业社会责任信息披露研究有很多,但是从相关文献资料可以看出,大多数是基于广泛的行业领域来研究整体的披露情况。很少有学者对某个行业的社会责任信息披露剖析,这也成为本论文研究食品行业社会责任信息披露的出发点。我国食品企业社会责任信息披露积极性不高,披露的数量占食品行业上市公司的总数比例不高。食品企业社会责任信息披露流于形式,披露的内容不全面,可信度不高。大部分企业报喜不报忧,很少披露负面信息。使社会责任报告沦为了“口号责任”下责任繁荣的假象。近年来食品安全事件频发,产生食品安全问题的一个重要原因就是食品行业的社会责任缺失。本论文以我国食品企业披露的社会责任信息为研究核心,通过定量和定性研究方式描述了食品企业社会责任信息披露现状,指出了食品企业社会责任信息披露存在的问题。包括披露比例不高和披露的质量不高。最后根据利益相关者原则,提出了优化食品企业社会责任信息披露的建议,构建食品行业社会责任信息披露体系,也需要建立良好的法律法规环境、市场监督环境、企业文化环境。建立三位一体的优化路径。
[Abstract]:In recent years, more and more enterprises have disclosed their social responsibility performance through annual financial reports and independent reports. Many enterprises also set up social responsibility information web pages on the official website. Enterprises not only disclose social responsibility information to stakeholders, but also improve the social reputation of enterprises. There are a lot of researches on corporate social responsibility information disclosure by domestic and foreign scholars. However, it can be seen from the relevant literature that most of them are based on a wide range of industry areas to study the overall disclosure situation. Few scholars have analyzed the social responsibility information disclosure in a certain industry. This also becomes the starting point of this paper to study the social responsibility information disclosure of food industry. The number of disclosures is not high in the total number of listed companies in the food industry. The disclosure of social responsibility information of food enterprises is a mere formality. The contents of the disclosures are not comprehensive, and the credibility of the disclosures is not high. Very little disclosure of negative information. Social responsibility reports have become false images of responsibility prosperity under "slogan responsibility." Food safety incidents have occurred frequently in recent years. One of the important reasons for the food safety problem is the lack of social responsibility in the food industry. The current situation of food corporate social responsibility information disclosure is described by quantitative and qualitative research. This paper points out the problems existing in the disclosure of social responsibility information of food enterprises, including the low proportion of disclosure and the low quality of disclosure. Finally, according to the principle of stakeholders, the paper puts forward some suggestions for optimizing the disclosure of social responsibility information of food enterprises. In order to construct the information disclosure system of social responsibility of food industry, it is necessary to establish a good environment of laws and regulations, a market supervision environment, an enterprise culture environment and a trinity optimization path.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7

【参考文献】