我国医药行业上市公司企业社会责任信息披露研究

发布时间：2018-03-31 19:32

本文选题：医药行业　切入点：上市公司　出处：《华中科技大学》2014年硕士论文

【摘要】：伴随我国经济的发展,环境污染、食品安全、员工权益保护等社会问题凸显,政府和民众对我国环境保护、资源耗费、产品质量安全、社会福利等问题重视程度增加。而企业作为国民经济组成的重要个体不仅要追求创造经济利益,还应注重社会责任的履行与披露。因此,企业社会责任信息披露受到社会各界越来越多的重视,它是利益相关者了解自身权益保护现状的必要途径,也是公众监管企业社会责任履行情况的重要手段。2013以来,我国陆续出台多项整改医药行业的政策,包括控制各环节成本、商业贿赂不良记录制度、药品“黑名单”制度、卫生行风九不准等。国家对医药行业违法、违规的惩罚比以前更加严格,这也反映我国对提升制药行业社会责任履行的决心。本文主要思路是采用理论研究与医药行业社会责任信息披露现状统计分析相结合的方式,同时结合“利益相关者”与“三重底线”理论对该行业披露社会责任三种常见方式的数量、时间、内容等方面进行解读。重点通过规范性与差异性研究得出我国医药行业上市公司社会责任信息披露存在披露方式缺乏标准、披露内容不足、缺少行业性指标披露、缺乏监督机制等问题。这些问题存在的根源主要是缺乏政策制约、企业对社会责任履行重视不足、各方监督能力不足。本文最后从针对性、可行性角度出发,对如何完善医药行业社会责任信息披露提出了建议,对探索该行业的社会责任信息披露现状及模式有一定的现实意义。
[Abstract]:With the development of our economy, environmental pollution, food safety, protection of employees' rights and interests and other social problems, the government and the public have paid attention to the environmental protection, resource consumption, product quality and safety of our country. As an important individual of national economy, enterprises should not only seek to create economic benefits, but also pay attention to the fulfillment and disclosure of social responsibility. The disclosure of corporate social responsibility information is paid more and more attention by all walks of life. It is a necessary way for stakeholders to understand the current situation of protecting their own rights and interests, and is also an important means for public supervision of corporate social responsibility performance since 2013. China has successively introduced a number of policies to rectify and reform the pharmaceutical industry, including controlling the costs of various links, the system of bad records of commercial bribery, the "blacklist" system of drugs, and the hygiene practice of nine non-allowed. The state violates the law against the pharmaceutical industry. The punishment of violation is more severe than before, which also reflects the determination of our country to improve the performance of social responsibility in pharmaceutical industry. The main idea of this paper is to adopt the combination of theoretical research and statistical analysis of the current situation of the disclosure of social responsibility information in the pharmaceutical industry. At the same time, combined with the theory of "stakeholder" and "triple bottom line", the number and time of three common ways of disclosing social responsibility in the industry, Through the research of standardization and difference, the author draws the conclusion that there is a lack of standard, insufficient content and lack of industry index in the disclosure of social responsibility information of listed companies in the pharmaceutical industry in China. The root of these problems is lack of policy restriction, enterprises pay less attention to social responsibility, and the supervision ability of all parties is insufficient. Finally, this paper starts from the point of view of pertinence and feasibility. Some suggestions on how to improve the disclosure of social responsibility information in pharmaceutical industry are put forward. It is of practical significance to explore the current situation and mode of social responsibility information disclosure in this industry.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72

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