上市公司社会贡献计量与披露研究

发布时间：2018-01-01 21:23

本文关键词：上市公司社会贡献计量与披露研究　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国经济体制的改革，从单一的经济成分演变为多种经济成分共存，实现产权多元化，为市场经济创造更加良好的竞争环境。随着非公有制经济地位的不断上升，市场准入限制的放宽，非公有制经济成为国民经济增长的主要推动力量，在各项主要的经济指标中所占的比重日益增加，成为经济增长的新亮点。随着经济的发展和改革开放，国有上市公司的竞争力受到人们的质疑。民营经济从无到有，从小到大，为国民经济的持续、稳定、健康发展，为中国综合国力的提高做出了巨大的贡献。民营经济作为最具活力的新兴生产力适应了经济全球化的大趋势。民营经济的快速发展，形成了对劳动力的巨大需求，从而缓解了我国经济体制改革转型期的就业压力，维护了社会的稳定。民营经济的发展使中国短缺经济的特征逐渐被消除。特别是1997年之后，消费品市场出现商品供应由短缺转为充足甚至过剩的现象，上市公司生存环境发生了很大的变化。在竞争压力日益增大的情况下，上市公司就要不断推新，满足人们的物质文化生活需要，为社会做出更大的贡献。社会贡献率是财政部于1995年颁布的一套评价上市公司经济效益指标体系中的一个重要指标。2008年上海证券交易所发布了《关于加强上市公司社会责任承担工作暨发布上海证券交易所上市公司环境信息披露指引的通知》（以下简称沪市《通知》），首次引入“每股社会贡献值”概念，标志着我国在上市公司社会责任量化方面向前迈出了重要的一步。我们若想全面的评价一个上市公司，上市公司的社会责任是不可不考虑的一个方面，如同对个人的“德智体美”评价一样。衡量上市公司社会责任履行情况的一个很好的指标就是其对社会的贡献。关于上市公司社会贡献的计量与披露问题，国内外学者正处于探索之中，尚未有全面而系统的上市公司社会贡献计量与披露的标准。许多上市公司都没有对其社会贡献情况进行披露，正是由于缺乏对社会贡献计量与披露的一个完善的披露机制。因此，设置一套完善的社会贡献衡量指标、改善其披露现状就显得尤为重要。本文在上市公司社会责任会计研究的基础上，以利益相关者理论为引导，选择从政府、投资者、职工以及消费者、社区等利益相关者的角度来研究上市公司的社会贡献。利用政府所得贡献率、股东所得贡献率、债权人所得贡献率、职工所得贡献率等指标来衡量上市公司对社会的贡献情况。采用案例分析的方法，以一个对社会贡献很大的上市公司为研究对象，发现当今上市公司社会贡献计量及披露存在的问题并提出建议。本文首先对社会贡献的相关研究进行了综述，发现国内对上市公司社会贡献计量及其披露的研究还处于起步阶段，，尚未形成统一的计量与披露标准。接着本文对相关概念上市公司、社会贡献度、社会贡献计量、社会贡献披露进行界定，对上市公司公民理论，利益相关者理论进行了简要概述。然后对上市公司社会贡献现状进行分析，构建上市公司社会贡献分类计量模型，阐述上市公司社会贡献披露的内容及模式。最后对一个具体上市公司社会计量及贡献披露存在的问题进行分析，对当今上市公司社会贡献计量及披露普遍存在的问题提出建议并对未来的研究进行展望。
[Abstract]:With the reform of the economic system of our country , the development of the private economy has become the main driving force for the economic growth . With the rising of the non - public ownership economy and the relaxation of market access restriction , the non - public economy has become the main driving force for the growth of the national economy . With the development of the economy and the reform and opening up , the non - public economy has made a great contribution to the improvement of the comprehensive national economy . The development of private economy has gradually eliminated the features of China ' s short - term economy . Especially after 1997 , the supply of goods in consumer goods has changed from shortage to sufficient and even surplus , and the existence environment of listed company has changed greatly . Under the condition of increasing competition pressure , the listed company will continue to push new and meet the needs of people ' s cultural life and make a greater contribution to society . The social contribution rate is an important index in the economic benefit index system of listed companies issued by the Ministry of Finance in 1995 . In 2008 , the Shanghai Stock Exchange issued a circular on strengthening the social responsibility of listed companies and issuing the guidelines on the disclosure of the environmental information of listed companies listed on the Shanghai Stock Exchange ( hereinafter referred to as the Shanghai Stock Exchange ) . In order to comprehensively evaluate a listed company , the social responsibility of listed companies is an important aspect . As with the evaluation of individual ' s " intellectual beauty " , a good indicator of the performance of social responsibility of listed companies is its contribution to society . With regard to the measurement and disclosure of the social contribution of listed companies , scholars at home and abroad are in the process of exploring , not yet have comprehensive and systematic criteria for the measurement and disclosure of social contribution of listed companies . Many listed companies do not disclose their social contribution . It is precisely because of the lack of a perfect disclosure mechanism for the measurement and disclosure of social contribution . Therefore , it is particularly important to set up a set of perfect social contribution measures and improve the disclosure status quo . On the basis of the research on social responsibility accounting of listed companies , the paper studies the social contribution of listed companies based on stakeholder theory . This paper summarizes the relevant researches on social contribution of listed companies , and finds out that the research on the measurement and disclosure of the social contribution of listed companies is still in the initial stage , and the unified measurement and disclosure standards have not yet been formed . Then , the paper analyzes the present situation of listed companies , social contribution , social contribution measurement and social contribution , and analyses the contents and modes of social contribution disclosure of listed companies . Finally , the paper analyzes the problems existing in the social measurement and disclosure of listed companies , and puts forward suggestions on the problems existing in the measurement and disclosure of the social contribution of listed companies .

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F270;F275

【参考文献】