食品饮料行业社会责任会计信息披露研究

发布时间：2018-02-10 22:12

本文关键词： 食品饮料行业社会责任会计信息披露影响因素　出处：《江苏科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：全球经济的发展和人类文明的进步，使得可持续发展成为当今时代的发展理念，企业作为经济社会不可或缺的细胞，其生产经营不能仅仅追求经济利益，也需考虑在其发展过程中的利益相关者的利益，关注食品安全问题，环境污染问题，员工培训问题等，只有这样才能真正实现整个社会的可持续发展。然而，近年来诸如“三聚氰胺”事件、双汇“瘦肉精”事件、“地沟油”事件、“牛肉膏”事件等食品安全事件频发，让我们谈“食”色变的同时也不得不呼吁食品饮料行业加强对社会责任的关注，积极履行其社会责任。所谓“阳光是最好的防腐剂”，在这样的局面下，我们需要食品饮料行业的企业来积极的披露其社会责任会计信息，使公众有所监督。但是我国目前有关社会责任会计的理论研究不完善，制度不健全，，食品饮料行业社会责任会计信息披露还未能满足利益相关者的期望。本文首先以国内外研究现状为依据；其次，以社会责任和利益相关者理论等为基础，分析影响食品饮料业的社会责任会计信息披露的因素；然后以我国制造业中的食品饮料业上市公司2010年、2011年、2012年三年的数据作为研究对象，并提出相关假设，将上市食品饮料公司的社会责任会计信息披露水平CSR作为因变量，从影响上市食品饮料公司的内外部因素出发，定义本文的七个自变量，得出我国上市食品饮料公司社会责任会计信息披露水平影响因素的多元回归模型。进行描述性统计分析，多元回归分析和实证检验。通过实证研究，本文得出如下结论：（1）我国上市食品饮料公司三年间社会责任会计信息披露水平整体较低，饮料类上市公司的披露情况要优于食品类上市公司，尤其是酒类上市公司，但三年间披露水平都有所提升；（2）三年间数据研究表明：企业规模、盈利能力、股权性质、企业文化与上市食品饮料公司的社会责任会计信息披露水平CSR正相关；财务风险与上市食品饮料公司的社会责任会计信息披露水平CSR负相关；制度指引对于上市食品饮料公司的社会责任会计信息披露水平CSR的影响还不明显，有待进一步的研究；媒体关注度对上市食品饮料公司的社会责任会计信息披露水平CSR的影响与研究假设存在相反的结果，需要进一步的研究，最后根据这一实证研究的结果提出政策建议和研究展望。
[Abstract]:With the development of global economy and the progress of human civilization, sustainable development has become the development concept of the present era. As an indispensable cell of economic society, enterprises can not only pursue economic interests in their production and management. We also need to consider the interests of stakeholders in the process of development, pay attention to food safety, environmental pollution, employee training and so on. Only in this way can we truly realize the sustainable development of the whole society. In recent years, food safety incidents such as the melamine incident, the Shuanghui incident of "lean meat essence", the "gutter oil" incident, and the "beef cream" incident have occurred frequently. Let us talk about "food" color change, but also have to appeal to the food and beverage industry to pay more attention to social responsibility, actively fulfill its social responsibility. The so-called "sunshine is the best preservative," in such a situation, We need enterprises in the food and beverage industry to actively disclose their social responsibility accounting information so that the public can supervise it. However, at present, the theoretical research on social responsibility accounting in China is not perfect and the system is not perfect. The disclosure of social responsibility accounting information in food and beverage industry has not met the expectations of stakeholders. Firstly, based on the current research situation at home and abroad, secondly, on the basis of social responsibility and stakeholder theory, this paper analyzes the factors that affect the disclosure of social responsibility accounting information in food and beverage industry. Then taking the data of the food and beverage companies listed in the food and beverage industry of our country on 2010, 2011, 2012 as the research object, and putting forward the related hypotheses, the CSR level of the listed food and beverage companies' social responsibility accounting information disclosure is taken as the dependent variable. Based on the internal and external factors affecting the listed food and beverage companies, this paper defines the seven independent variables in this paper, and obtains a multivariate regression model of the factors affecting the level of social responsibility accounting information disclosure of listed food and beverage companies in China. Multiple regression analysis and empirical test. Through empirical research, this paper draws the following conclusion: 1) the level of social responsibility accounting information disclosure of listed food and beverage companies in China is relatively low in the past three years. The disclosure of beverage listed companies is better than that of food listed companies, especially wine listed companies, but the level of disclosure has improved in three years. Corporate culture is positively correlated with the level of social responsibility accounting information disclosure (CSR) of listed food and beverage companies, and financial risk is negatively correlated with the level of social responsibility accounting information disclosure (CSR) of listed food and beverage companies. The impact of system guidance on the level of social responsibility accounting information disclosure (CSR) of listed food and beverage companies is not obvious and needs further study. The influence of media attention on the level of social responsibility accounting information disclosure (CSR) of listed food and beverage companies is contrary to the research hypothesis and needs further study. Finally, according to the results of this empirical study, policy recommendations and research prospects are put forward.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F406.7;F426.82

【参考文献】