我国汽车制造业上市公司社会责任信息披露研究
发布时间：2018-11-23 18:20
【摘要】：现代社会,随着人们生活水平的不断提高,利用汽车出行的需求日益增强,我国汽车工业也因此高速发展。但随之而来的环保压力和能源紧张成为困扰城市发展的顽疾。东风汽车的“刹车门”事件,更是牵动着中国亿万百姓的神经,使汽车工业的社会责任成为大众关注的焦点。汽车制造企业的社会责任不局限于其本身要承担的保护环境、维护客户利益、保障员工利益等责任。作为贯通上下游产业链的主体,汽车制造企业还可通过其供需影响供应链伙伴对产品安全、环保节能的关注。可见,汽车制造企业社会责任的履行至关重要。因此,对其社会责任信息披露的研究也具有重要的理论和现实意义。然而,我国汽车制造企业社会责任信息披露现状究竟如何?其社会责任信息披露有什么特点?为解决上述问题,本文以我国沪深两市汽车制造业上市公司独立的社会责任报告为对象展开研究。 文章从社会责任报告的数量、篇幅、编制依据、报告结构和内容,以及披露社会责任信息的公司的特征等方面,描述了我国汽车制造业上市公司社会责任信息披露的现状。同时,本文也采用“指数法”,评价了我国汽车制造业上市公司社会责任信息披露质量,并分析了行业内社会责任信息披露质量领先的案例,为行业内其他公司社会责任信息披露提供参考。 通过上述研究,本文总结了汽车制造业上市公司社会责任信息披露特征。我国汽车制造业上市公司社会责任信息披露的优点是,上市公司能有效识别其利益相关方；所披露社会责任报告结构固定,主题鲜明,内容有针对性；社会责任信息表达形式多样。同时也存在以下不足,第一,其社会责任信息披露带有很强的宣传目的,缺乏与利益相关者的沟通。第二,其社会责任信息披露不均衡。披露股东责任、社区责任等信息时,图文并茂,并进行定量说明,但对债权人责任、客户责任等信息只是简单提及。第三,所披露社会责任信息可比性较差,并缺乏真实性保证。 本文主要贡献在于：全面分析了我国汽车制造业上市公司社会责任信息披露现状和特点。研究结果可以为信息使用者提供决策依；为政府、行业协会、媒体等监管部门和组织进一步规范我国汽车制造企业社会责任信息披露提供参考；同时也为汽车制造企业完善其社会责任信息披露指明方向。 本文的局限性：在评价社会责任信息时,未能涵盖所有社会责任信息。在评价社会责任信息质量时采用“指数法”,这种方法虽然在社会责任信息披露研究中普遍使用,但在评分过程中带有一定的主观性。这两点都导致研究结果和实际情况存在一定误差。
[Abstract]:In modern society, with the continuous improvement of people's living standard, the demand of using automobile travel is increasing day by day, so the automobile industry of our country is developing at a high speed. But the environmental pressure and energy tension that follows become the stubborn disease that puzzles the development of the city. The "brake door" incident of Dongfeng Automobile has affected the nerves of hundreds of millions of Chinese people and made the social responsibility of automobile industry the focus of public attention. The social responsibility of automobile manufacturing enterprise is not limited to its own responsibility of protecting the environment, safeguarding the interests of customers and protecting the interests of employees. As the main part of the upstream and downstream industry chain, automobile manufacturing enterprises can also influence supply chain partners' attention on product safety, environmental protection and energy saving through their supply and demand. Visible, the performance of social responsibility of automobile manufacturing enterprise is very important. Therefore, the study of its social responsibility information disclosure also has important theoretical and practical significance. However, what is the current situation of social responsibility information disclosure of automobile manufacturing enterprises in China? What are the characteristics of social responsibility information disclosure? In order to solve the above problems, this paper studies the independent social responsibility report of the listed companies of automobile manufacturing industry in Shanghai and Shenzhen stock markets. This paper describes the current situation of the disclosure of social responsibility information in China's automobile manufacturing listed companies from the aspects of the number, length, basis, structure and content of social responsibility reports, as well as the characteristics of the companies that disclose social responsibility information. At the same time, this paper also uses "index method" to evaluate the quality of social responsibility information disclosure of listed companies in automobile manufacturing industry in China, and analyzes the cases of leading quality disclosure of social responsibility information in the industry. To provide reference for the disclosure of other corporate social responsibility information in the industry. Through the above research, this paper summarizes the characteristics of social responsibility information disclosure of listed companies in automobile manufacturing industry. The advantages of social responsibility information disclosure of listed companies in automobile manufacturing industry in China are that the listed companies can identify their stakeholders effectively, the social responsibility report disclosed by them has a fixed structure, a clear theme and a targeted content. The information of social responsibility is expressed in various forms. At the same time, it also has the following shortcomings: first, its social responsibility information disclosure has a strong publicity purpose, lack of communication with stakeholders. Second, its social responsibility information disclosure is unbalanced. Disclosure of shareholder liability, community responsibility and other information, picture and text, and quantitative explanation, but to creditors liability, customer responsibility and other information is simply mentioned. Third, the disclosure of social responsibility information is poor comparability, and lack of authenticity assurance. The main contributions of this paper are as follows: a comprehensive analysis of the current situation and characteristics of the disclosure of social responsibility information of listed companies in the automotive manufacturing industry in China. The results of the study can provide a basis for information users to make decisions, and provide references for government, industry associations, media and other regulatory departments and organizations to further standardize the disclosure of social responsibility information of automobile manufacturing enterprises in China. At the same time, it also points out the direction for automobile manufacturing enterprises to improve their social responsibility information disclosure. Limitations of this paper: when evaluating social responsibility information, it fails to cover all social responsibility information. "Index method" is used to evaluate the quality of social responsibility information. Although this method is widely used in the research of social responsibility information disclosure, it is subjective in the process of grading. Both of these two points lead to some errors in the research results and the actual situation.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F426.471
本文编号：2352351
[Abstract]:In modern society, with the continuous improvement of people's living standard, the demand of using automobile travel is increasing day by day, so the automobile industry of our country is developing at a high speed. But the environmental pressure and energy tension that follows become the stubborn disease that puzzles the development of the city. The "brake door" incident of Dongfeng Automobile has affected the nerves of hundreds of millions of Chinese people and made the social responsibility of automobile industry the focus of public attention. The social responsibility of automobile manufacturing enterprise is not limited to its own responsibility of protecting the environment, safeguarding the interests of customers and protecting the interests of employees. As the main part of the upstream and downstream industry chain, automobile manufacturing enterprises can also influence supply chain partners' attention on product safety, environmental protection and energy saving through their supply and demand. Visible, the performance of social responsibility of automobile manufacturing enterprise is very important. Therefore, the study of its social responsibility information disclosure also has important theoretical and practical significance. However, what is the current situation of social responsibility information disclosure of automobile manufacturing enterprises in China? What are the characteristics of social responsibility information disclosure? In order to solve the above problems, this paper studies the independent social responsibility report of the listed companies of automobile manufacturing industry in Shanghai and Shenzhen stock markets. This paper describes the current situation of the disclosure of social responsibility information in China's automobile manufacturing listed companies from the aspects of the number, length, basis, structure and content of social responsibility reports, as well as the characteristics of the companies that disclose social responsibility information. At the same time, this paper also uses "index method" to evaluate the quality of social responsibility information disclosure of listed companies in automobile manufacturing industry in China, and analyzes the cases of leading quality disclosure of social responsibility information in the industry. To provide reference for the disclosure of other corporate social responsibility information in the industry. Through the above research, this paper summarizes the characteristics of social responsibility information disclosure of listed companies in automobile manufacturing industry. The advantages of social responsibility information disclosure of listed companies in automobile manufacturing industry in China are that the listed companies can identify their stakeholders effectively, the social responsibility report disclosed by them has a fixed structure, a clear theme and a targeted content. The information of social responsibility is expressed in various forms. At the same time, it also has the following shortcomings: first, its social responsibility information disclosure has a strong publicity purpose, lack of communication with stakeholders. Second, its social responsibility information disclosure is unbalanced. Disclosure of shareholder liability, community responsibility and other information, picture and text, and quantitative explanation, but to creditors liability, customer responsibility and other information is simply mentioned. Third, the disclosure of social responsibility information is poor comparability, and lack of authenticity assurance. The main contributions of this paper are as follows: a comprehensive analysis of the current situation and characteristics of the disclosure of social responsibility information of listed companies in the automotive manufacturing industry in China. The results of the study can provide a basis for information users to make decisions, and provide references for government, industry associations, media and other regulatory departments and organizations to further standardize the disclosure of social responsibility information of automobile manufacturing enterprises in China. At the same time, it also points out the direction for automobile manufacturing enterprises to improve their social responsibility information disclosure. Limitations of this paper: when evaluating social responsibility information, it fails to cover all social responsibility information. "Index method" is used to evaluate the quality of social responsibility information. Although this method is widely used in the research of social responsibility information disclosure, it is subjective in the process of grading. Both of these two points lead to some errors in the research results and the actual situation.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F426.471
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