基于博弈视角的社会责任会计信息披露研究

发布时间：2018-03-30 05:15

本文选题：社会责任会计　切入点：信息披露　出处：《广西大学》2014年硕士论文

【摘要】：近年来随着世界科学技术的不断进步,经济的快速增长,一些由经济发展所带来的诸如环境污染、资源枯竭、能源消耗、社会失业率增加等一系列社会问题是也接踵而至。令人忧心的是，我国一些企业长期以利润最天化为目标,一味地追求企业的发展和最高利润,而忽略了企业自身的社会责任。尤其是近几年来,我国社会责任事件频发,造成国民对国内的一些产品失去信心,这些产品正面临着诚信危机。而强化企业社会责任正是缓解当前危机、促进我国经济健康发展的重要举措。由于我国目前社会责任会计发展缓慢,且并未被企业在实践中广泛运用。鉴于此,本文从我国实际情况出发,并结合博弈理论,对阻碍我国社会责任会计信息披露的相关因素进行分析讨论,以期达到推动我国社会责任会计发展的目的。本文共分为六个部分。第一部分是引言,介绍本文的研究背景和意义、研究方法和内容以及本文的创新之处,探讨社会责任会计在我国应用的可行性。第二部分主要是对国内外社会责任会计研究文献进行综述,并对我国研究现状加以总结和分析。第三部分讨论了企业社会责任以及社会责任会计的内涵,分析两者间的关系,并对社会责任会计信息的内容进行界定。结合博弈理论,研究社会责任会计信息披露中的博弈方、博弈要素及博弈类型等。第四部分具体分析影响企业社会责任会计信息披露的各种博弈因素。第五部分主要是根据博弈分析结论,有针对性地提出改进我国社会责任会计信息披露现状的对策和措施。第六部分提出本文的研究结论,总结本文研究的局限性,并畅想社会责任会计的未来发展。
[Abstract]:In recent years, with the continuous progress of science and technology in the world and the rapid economic growth, some of the economic development brought by such as environmental pollution, resource depletion, energy consumption, A series of social problems, such as the increase in the social unemployment rate, have followed one after another. What is worrying is that some enterprises in our country have for a long time turned profits as their most important goals, blindly pursuing the development of enterprises and the highest profits. In particular, in recent years, the frequent occurrence of social responsibility incidents in China has caused people to lose confidence in some domestic products. These products are facing a credit crisis. Strengthening corporate social responsibility is an important measure to alleviate the current crisis and promote the healthy development of our economy. Because of the slow development of social responsibility accounting in China, And has not been widely used by enterprises in practice. In view of this, this paper, based on the actual situation of our country and combined with the game theory, analyzes and discusses the relevant factors that hinder the disclosure of social responsibility accounting information in China. In order to achieve the purpose of promoting the development of social responsibility accounting in China. This paper is divided into six parts. The first part is the introduction, which introduces the research background and significance, research methods and contents, as well as the innovation of this paper. This paper discusses the feasibility of the application of social responsibility accounting in China. The second part is a review of the research literature on social responsibility accounting at home and abroad. The third part discusses the connotation of corporate social responsibility and social responsibility accounting, analyzes the relationship between the two, and defines the content of social responsibility accounting information. The fourth part analyzes the game factors that affect the disclosure of corporate social responsibility accounting information. The fifth part is mainly based on the conclusion of game analysis. The sixth part puts forward the conclusions of this paper, summarizes the limitations of this study, and conceive the future development of social responsibility accounting.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F275;F224.32

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