食品企业社会责任信息披露水平评价

发布时间：2018-04-18 14:17

本文选题：食品企业 + 社会责任　；参考：《黑龙江八一农垦大学》2014年硕士论文

【摘要】：近几年，食品质量安全问题成了大家关注的焦点，2008年三聚氰胺掀起了轩然大波；2009年统一蜜桃多、农夫山泉陷入“砒霜门”；2010年的地沟油、假鸡蛋；2011年双汇遭遇“瘦肉精”地震；2012年徐福记陷入添加门风波；2013年德芙巧克力惊现活蛆……这一系列的食品质量安全问题正在挑战上市公司的公信力。当前食品安全问题的导火索已经被点燃，食品行业产业链的各个环节都将受到食品安全问题的影响，因此我国食品企业的社会责任问题也成了社会关注的热点问题。但目前我国大部分食品企业对社会责任的认识不足，各个学者对食品企业社会责任信息披露水平的研究还比较少。基于这种背景，本文从食品企业角度出发，以食品企业上市公司为研究对象，对其社会责任信息披露水平进行综合评价。首先，针对食品企业的特点通过对专家和消费者的开放式问卷调查，，以及对国内外参考文献的分析总结，初步得出食品企业社会责任包括的具体内容；然后运用因子分析法构建了食品企业社会责任信息披露水平评价的指标体系，共包括一级指标8个，二级指标38个，其中一级指标包括投资者类、员工类、食品质量安全类、环境类、售后服务类、社会公益类、供应商类、政府类。最后，选定指数法为计量方法，运用投影寻踪模型评价了74家食品行业上市公司2012年企业社会责任的履行情况，结果表明，环境问题类、员工类、食品质量安全类方面的信息披露对食品企业社会责任信息披露水平的影响较大，并得出食品企业社会责任信息披露水平情况综合排名。从企业自身、政府、社会的角度分析了食品企业社会责任存在问题的原因，并提出了相应的解决对策。
[Abstract]:In recent years, the issue of food quality and safety has become the focus of attention. Melamine caused a great uproar in 2008; in 2009, when there were more peaches and peaches, the farmers' spring fell into the "arsenic door frost"; and in 2010, the gutter oil.Fake eggs; 2011 Shuanghui encounter "lean meatloin" earthquake; 2012 Xu Fu Ji into the add door storm; 2013 Def chocolate startled live maggots.This series of food quality and safety issues are challenging the credibility of listed companies.At present, the fuse of the food safety problem has been ignited, and every link of the food industry chain will be affected by the food safety problem. Therefore, the social responsibility of the food enterprises in our country has also become a hot issue of social concern.However, at present, most food enterprises in our country have insufficient understanding of social responsibility, and the research on the level of information disclosure of social responsibility of food enterprises is still relatively few.Based on this background, this paper makes a comprehensive evaluation on the level of social responsibility information disclosure of listed food companies from the perspective of food enterprises.First of all, according to the characteristics of food enterprises, through the experts and consumers of the open questionnaire, as well as the domestic and foreign reference literature analysis and summary, the preliminary conclusion of food corporate social responsibility including the specific content;Then, the index system of evaluating the level of social responsibility information disclosure of food enterprises is constructed by using factor analysis, which includes 8 first-level indicators and 38 second-level indicators, among which first-class indicators include investors, employees, food quality and safety.Environment, after-sales service, social welfare, suppliers, government class.Finally, the index method is selected as the measurement method, and the projection pursuit model is used to evaluate the performance of corporate social responsibility of 74 listed companies in food industry in 2012.The information disclosure of food quality and safety has a great influence on the level of social responsibility information disclosure of food enterprises, and the comprehensive ranking of the level of social responsibility information disclosure of food enterprises is obtained.From the angle of enterprise itself, government and society, this paper analyzes the reasons of the problem of food enterprise's social responsibility, and puts forward the corresponding countermeasures.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F275;F426.82

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