我国石油行业企业社会责任会计信息披露研究

发布时间：2018-03-09 22:37

本文选题：社会责任　切入点：企业社会责任　出处：《天津财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,由于经济取得较快发展与社会文明程度的日益提高,只注重经济利益方面的成果已经远远不是人们所要单纯追求的发展目标。社会各界越来越多的重视企业的社会责任,尤其是企业在员工权益保护,保障消费者的权利和利益,保护生态环境,社会公益贡献和税收贡献的责任。与此同时,越来越多的上市公司开始注重公开发布社会责任报告,可持续发展报告,环境报告等,企业社会责任在理论和实践中得到了飞速发展。然而,部分上市企业频繁曝光的社会责任丑闻说明许多企业对承担社会责任认识不够深刻。因此,企业社会责任会计发展和相关信息披露的状况需要不断改进和完善。石油行业在一定程度上具有较大的特殊性,必然要承担比一般企业更重的社会责任,再加上近年来频繁发生漏油、污染事件,石油企业履行社会责任状况成为社会各界的关注焦点。总的来说,我国对社会责任会计的研究越来越重视,并取得了一些成果,但它不符合国家的经济和社会发展的实际需求,社会责任会计信息披露的实施还处于起步阶段。在此背景下,本文选择中国的石油行业对企业社会责任会计信息披露进行研究,目的是提高社会责任会计信息披露质量,为促进中国社会责任会计的发展做出微薄贡献。本文研究表明：中国石油工业在企业社会责任会计信息披露方面的总体状况有所改善,但仍存在许多问题,主要是缺乏系统、全面、规范的会计基础型信息,相关的社会责任报告审计制度欠缺以及社会监督软弱无力。要改善石油行业企业社会责任会计信息披露的情况必须把社会责任会计的非货币性信息、货币性信息和有参考价值的评价模型相结合,建立一套系统、完善、具有现实可操作性的社会责任会计信息披露体系。
[Abstract]:In recent years, due to the rapid economic development and the increasing degree of social civilization, Focusing only on economic interests is far from the development goal that people want to pursue. More and more people from all walks of life attach importance to the social responsibility of enterprises, especially in the protection of employees' rights and interests, and to protect the rights and interests of consumers. At the same time, more and more listed companies begin to pay attention to the public release of social responsibility reports, sustainable development reports, environmental reports, etc. Corporate social responsibility (CSR) has developed rapidly in theory and practice. However, the frequent exposure of social responsibility scandals in some listed enterprises shows that many enterprises do not have a deep understanding of CSR. The development of corporate social responsibility accounting and the situation of related information disclosure need to be continuously improved and perfected. Coupled with the frequent oil spills and pollution incidents in recent years, the situation of petroleum enterprises in fulfilling their social responsibility has become the focus of attention from all walks of life. In general, our country has paid more and more attention to the study of social responsibility accounting, and has achieved some results. However, it does not meet the actual needs of the country's economic and social development, and the implementation of social responsibility accounting information disclosure is still in its infancy. Under this background, this paper chooses the petroleum industry of China to study the disclosure of corporate social responsibility accounting information. The purpose of this paper is to improve the quality of social responsibility accounting information disclosure and to make a modest contribution to the development of social responsibility accounting in China. But there are still many problems, mainly lack of systematic, comprehensive, standardized accounting basic information, In order to improve the disclosure of social responsibility accounting information in oil industry, the non-monetary information of social responsibility accounting must be taken into account. Combining the monetary information with the evaluation model with reference value, a set of social responsibility accounting information disclosure system is established, which is perfect and practical.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.7

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