我国高速公路上市公司社会责任会计信息披露研究

发布时间：2018-03-26 09:55

本文选题：高速公路　切入点：社会责任会计　出处：《长安大学》2012年硕士论文

【摘要】：在我国经济发展的进程中，由于各种社会、环境等问题的出现，公众越来越关注企业的社会责任，尤其是经济效益之外，企业在生态环境、人力资源、社会福利等方面的责任。高速公路作为国家现代化的重要标志，其行业的健康发展关系到整个国家经济的健康发展，近几年随着我国实施积极的财政政策，高速公路行业得到快速发展，获得了较高的经济效益，受到社会各界的广泛关注，与此同时高速公路上市公司所承担的社会责任也成为社会舆论的焦点。在这种背景下，本文对高速公路上市公司社会责任会计信息披露状况进行研究，旨在改善高速公路行业社会责任会计信息披露的现状，争取为我国社会责任会计的长远发展贡献一份力量。本文首先在社会责任会计信息披露国内外研究现状和相关理论的基础上，阐述了高速公路上市公司社会责任的特点及其应承担的社会责任，进而以13家该行业上市公司为样本，对其社会责任报告披露的内容进行统计分析。其次，以2011年独立发布社会责任报告的三家具有代表性的高速公路上市公司为对象进行具体案例分析，，并得出该行业社会责任会计信息披露现存的问题以及问题产生的原因。最后，初步构建了我国高速公路上市公司社会责任会计信息披露体系，并提出改善建议及展望。本文研究表明：我国高速公路上市公司社会责任会计信息披露状况整体上有所进步，但存在许多问题。主要集中于信息的系统性、全面性和规范性上仍有许多欠缺，会计基础型信息不足，缺乏相关机构审计监督等问题。社会责任会计定性信息、定量信息与指标信息相结合的披露模式具有较强的现实可操作性，有利于改善我国高速公路上市公司社会责任会计信息披露的现状，符合目前我国企业社会责任会计建设的实际。
[Abstract]:In the process of economic development in China, due to the emergence of various social and environmental problems, the public is paying more and more attention to the social responsibility of enterprises, especially to the economic benefits. Enterprises are in the ecological environment and human resources. As an important symbol of national modernization, the healthy development of the expressway industry is related to the healthy development of the entire national economy. In recent years, with the implementation of active fiscal policies in China, The expressway industry has gained rapid development, obtained higher economic benefits, and received extensive attention from all walks of life. At the same time, the social responsibility of listed expressway companies has also become the focus of public opinion. Under this background, This paper studies the situation of social responsibility accounting information disclosure of expressway listed companies in order to improve the current situation of highway industry social responsibility accounting information disclosure and strive to contribute to the long-term development of China's social responsibility accounting. Firstly, on the basis of the current research situation and related theories of social responsibility accounting information disclosure at home and abroad, this paper expounds the characteristics of the social responsibility of expressway listed companies and the social responsibility they should undertake. Then taking 13 listed companies in this industry as a sample, the contents of their social responsibility reports are statistically analyzed. Secondly, Taking the three representative highway listed companies that issued the social responsibility report independently in 2011 as the object to carry on the concrete case analysis, and obtains the existing problems and the causes of the problems in the disclosure of the social responsibility accounting information in the industry. This paper preliminarily constructs the social responsibility accounting information disclosure system of the listed companies of expressway in China, and puts forward some suggestions and prospects for improvement. The research shows that: the situation of social responsibility accounting information disclosure of listed companies on highway in China has made progress on the whole, but there are many problems, mainly focusing on the systematization of information, and there are still many deficiencies in comprehensiveness and standardization. The disclosing mode of social responsibility accounting qualitative information, quantitative information and index information is practical and feasible. It is beneficial to improve the current situation of social responsibility accounting information disclosure of listed companies in China, which is in line with the reality of the construction of corporate social responsibility accounting in our country at present.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F270;F542

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