我国航空公司社会责任会计研究

发布时间：2018-04-08 07:47

本文选题：航空公司　切入点：社会责任会计　出处：《中国民航大学》2017年硕士论文

【摘要】：随着国民经济的飞速发展,公民的关注热点由经济发展问题逐渐转变为公益慈善、环境保护、员工权益保护等社会责任问题,社会责任逐渐成为评价企业综合能力的重要指标。在这一背景下,社会责任会计作为会计学新的发展与延伸逐渐登上世界舞台并引起了会计理论界与实务界的广泛关注。作为航空运输业的重要载体,航空公司社会责任主要是指航空公司在日常运营过程中承担的“航空安全、节能减排、旅客服务、关爱员工、回报股东、社会公益”等方面的社会责任。为了向航空公司利益相关者提供有用的基础型社会责任会计信息,实现航空运输业经济效益与社会效益的可持续发展。本文从会计核算与监督两大职能出发,结合航空公司运营特点,构建航空公司社会责任会计体系,为日后我国航空公司社会责任会计核算与管理实务的有序开展提供参考。本文首先深入调查研究国内外航空公司社会责任会计现状,总结国外航空公司先进经验,剖析我国航空公司社会责任会计实务中存在的问题与原因,为构建会计体系作铺垫;然后就是本文的核心内容---构建适合我国航空公司运营特点的社会责任会计体系,具体包括核算体系与管理体系两部分,从会计确认、计量、记录和报告四个方面构建航空公司社会责任会计核算体系,从预算管理、成本控制和绩效评价三个方面构建航空公司社会责任会计管理体系,其中在绩效评价方面,初步建立了绩效评价指标体系并采用突变级数法对我国航空公司社会责任水平进行实证研究,为政府机构、航空公司、社会公众评价与监管航空公司更好的履行社会责任提供参考标准。最后总结本文的研究结论,指出研究中的不足之处以及未来的研究展望。
[Abstract]:With the rapid development of national economy, the focus of citizens' attention has gradually changed from economic development to public welfare, environmental protection, employee rights and interests protection and other social responsibility issues. Social responsibility has gradually become an important index to evaluate the comprehensive ability of enterprises.Under this background, as a new development and extension of accounting, social responsibility accounting has gradually stepped onto the world stage and aroused widespread concern in the field of accounting theory and practice.As an important carrier of air transportation, airline social responsibility mainly refers to the "aviation safety, energy saving and emission reduction, passenger service, care for employees, return to shareholders," which the airline undertakes in the daily operation process.Social responsibility for social welfare.In order to provide useful basic social responsibility accounting information to airline stakeholders, the sustainable development of economic and social benefits of air transport industry can be realized.Starting from the two functions of accounting and supervision and combining the characteristics of airline operation, this paper constructs the social responsibility accounting system of airline companies, which provides a reference for the orderly development of accounting and management practice of airline social responsibility in China in the future.Firstly, this paper investigates the current situation of social responsibility accounting of airlines at home and abroad, summarizes the advanced experience of foreign airlines, analyzes the problems and causes in the practice of social responsibility accounting of airlines in China, and lays the groundwork for the construction of accounting system.Then it is the core content of this paper-- to construct the social responsibility accounting system suitable for the operating characteristics of our country's airlines, including the accounting system and the management system, from the accounting recognition, measurement,The social responsibility accounting system of airlines is constructed from four aspects: budget management, cost control and performance evaluation.The index system of performance evaluation is established preliminarily and the level of social responsibility of Chinese airlines is studied empirically by using the method of abrupt progression.Public evaluation and supervision of airlines to better fulfill their social responsibility to provide reference standards.Finally, the conclusion of this paper is summarized, the deficiency of the research and the future research prospect are pointed out.
【学位授予单位】：中国民航大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F562.6;F270;F560.68

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