我国食品企业社会责任会计信息披露研究

发布时间：2018-03-14 21:04

本文选题：社会责任　切入点：食品企业　出处：《河南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着近年来不断爆出的“瘦肉精”、“老酸奶”等一系列食品安全问题，不仅严重危害了消费者的身体健康，严重打击了消费者对我国整个食品行业的信心，甚至威胁到我国社会的和谐稳定。而食品质量作为食品企业社会责任的核心体现，如此频繁曝出的食品安全问题使得我国的食品企业的社会责任问题已然倍受各方关注，成为公众关心和讨论的热点。进行社会责任会计信息的披露是提高公众对食品企业的信心，改善食品企业形象的最好方式。但由于我国市场经济建设不完善，社会责任会计相关理论研究尚不成熟，法律规范不健全，还没有形成完善的食品企业社会责任会计信息披露体系。在此背景之下，对我国食品企业发布社会责任会计信息的问题进行研究，既在一定程度上可以弥补目前理论研究的不足，同时对缓解食品企业的信任危机，，维护社会稳定具有极大的现实意义。本文首先对食品企业公布社会责任会计信息的必要性进行分析，认为保障食品安全，重塑我国食品企业形象以及维护社会稳定的需要是促使食品生产企业必须进行披露的根源。然后，依据西方国家对社会责任会计信息披露的经验给我国食品企业所带来的启示，结合我国国情和当前我国食品行业所面临的相关理论研究不成熟、法律规范不完善等一系列困难，对我国食品行业社会责任会计信息的披露体系进行构建，该体系围绕披露的模式、内容以及会计指标展开研究。在短期内社会责任会计的确认和计量问题难以解决，企业信息披露成本较高的前提下，为尽快发挥社会责任报告应有的效用，本文提出了在目前企业所发布的独立的社会责任报告的基础上对以食品质量为核心的食品企业社会责任内容增加通过会计指标的形式进行披露的内容，并对食品企业实施政府主导的强制性披露。最后，本文选取三全食品股份有限公司为例，通过对三全食品的财务报告中的社会责任会计信息以及社会责任报告分别进行分析，在肯定了三全食品对社会责任信息披露所作出的努力的同时指出三全食品存在的不足，并依据之前构建的披露体系，对三全食品提出了相应的改进建议。
[Abstract]:With a series of food safety problems such as "lean meat essence" and "old yoghurt" that have been popping up in recent years, they not only seriously endanger the health of consumers, but also seriously hit the confidence of consumers in the whole food industry in China. Food quality as the core of food corporate social responsibility, food safety issues exposed so frequently, the social responsibility of food enterprises in our country has attracted much attention. The disclosure of social responsibility accounting information is the best way to improve the public confidence in food enterprises and improve the image of food enterprises. However, due to the imperfect construction of market economy in China, the disclosure of social responsibility accounting information is the best way to improve the image of food enterprises. The relevant theories of social responsibility accounting are not mature, the legal norms are not perfect, and a perfect information disclosure system of social responsibility accounting for food enterprises has not been formed. The research on the issue of social responsibility accounting information issued by food enterprises in our country can not only make up for the deficiency of current theoretical research to a certain extent, but also have great practical significance to alleviate the trust crisis of food enterprises and maintain social stability. This paper first analyzes the necessity for food enterprises to publish social responsibility accounting information, and thinks that food safety should be guaranteed. The need to reshape the image of Chinese food enterprises and maintain social stability is the root cause of the disclosure of food production enterprises. Then, according to the experience of western countries in the disclosure of social responsibility accounting information, it brings enlightenment to Chinese food enterprises. Based on a series of difficulties, such as the immaturity of theoretical research and the imperfection of legal norms and so on, the disclosure system of social responsibility accounting information of food industry in China is constructed. The system focuses on the model, content and accounting indicators of disclosure. In the short term, the recognition and measurement of social responsibility accounting is difficult to solve, and the cost of enterprise information disclosure is high. In order to give full effect to the social responsibility report as soon as possible, On the basis of the independent social responsibility report issued by enterprises at present, this paper puts forward that the content of food corporate social responsibility which is centered on food quality should be disclosed by accounting index. Finally, this paper chooses Sanquan Food Co., Ltd as an example to analyze the social responsibility accounting information and social responsibility report in the financial report of Sanquan Foods respectively. While affirming the efforts made by the three whole foods to disclose the information of social responsibility, the paper points out the shortcomings of the three whole foods, and puts forward corresponding suggestions for improvement of the three whole foods according to the disclosure system established before.
【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】：F426.82;F270;F406.7

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