我国央企煤炭集团公司社会责任信息披露问题的探讨

发布时间：2018-04-19 11:23

本文选题：央企 + 煤炭集团公司　；参考：《江西财经大学》2014年硕士论文

【摘要】：随着科技飞速发展,人类社会取得了巨大成就。然而,却也为我们的生活环境带来了许多负面影响,如自然资源的过度消耗、环境污染的日益严重等,这些负面影响使得越来越多的社会大众开始关注企业对社会责任报告的披露情况。煤炭行业作为我国支柱产业,自然更加广受关注。同时,央企作为我国经济的中流砥柱,在国民经济中占据举足轻重的地位。因此,研究我国央企煤炭集团公司社会责任信息披露问题有着重要意义。面对当今国内外日趋复杂的经济环境,加强对我国社会责任信息披露问题的研究显然非常迫切。近年来频频出现的各类社会责任危机事件,如三鹿奶粉事件、中海油渤海湾漏油事故、中石化石油管道爆炸事故等等,其客观上也对企业社会责任报告的披露情况提出了更高要求。而相比我国而言,西方发达国家对社会责任信息披露问题的研究更加成熟,因此,其相关经验值得我国借鉴。基于以上所述的背景,本文将我国央企煤炭集团公司的社会责任信息披露确定为研究对象。通过对比我国央企煤炭集团公司以及美国煤炭企业的社会责任信息披露情况,发现我国央企煤炭集团公司的社会责任信息披露所存在的问题,并且结合美国煤炭企业社会责任信息披露的先进经验,提出具体的完善对策。按照该思路,本文首先分析了企业社会责任信息披露的基本理论。将企业社会责任界定为企业作为社会成员之一,其在生产经营过程中,不仅应该努力为自身创造利润,追求股东利益最大化,更应该注重对各利益相关方的权益负责,其中利益相关者是指全部可能受企业的决策和行为所影响的个体或者团体。同时,结合煤炭行业的特征,将社会责任信息披露的内容确定为经济责任、科技创新责任、安全生产责任、节能环保责任以及利益相关者责任。并且概括了目前社会责任信息披露的多种方式,以及与其相关的理论基础。其次,本文对我国央企煤炭集团公司社会责任信息披露的现状进行了阐述。对目前我国央企煤炭集团公司社会责任信息披露进行深入分析,发现其存在以下问题,即社会责任报告缺乏定量信息的披露、社会责任报告披露的内容不够全面、社会责任报告披露的形式不规范、社会责任信息披露质量低下、煤炭行业披露社会责任报告的企业数量比例较低。同时,针对前文所发现的问题,分析产生问题的原因。再次,由于我国企业社会责任信息披露问题的相关研究仍处于初期阶段,需要借鉴国外的相关经验。于是,本文对美国煤炭企业的社会责任信息披露现状进行了具体分析。在了解美国煤炭企业社会责任信息披露概况的基础上,总结了美国煤炭企业社会责任信息披露的先进经验,即社会责任信息披露内容全面、社会责任报告可读性强、构建完善的社会责任信息披露制度、重视对社会责任报告的第三方审验等。从而,更好地完善我国央企煤炭集团公司的社会责任信息披露。最后,本文针对我国央企煤炭集团公司社会责任信息披露存在的问题,结合我国的基本国情,提出了完善我国央企煤炭集团公司社会责任信息披露的建议,即：第一,提高企业相关人员的专业素质,包括加强职工专业知识的教育培训及对内审人员的社会责任教育。第二,完善社会责任信息披露制度,包括建立对企业社会责任信息进行独立报告的机制,将传统的会计报表和社会责任披露进行衔接,对不披露企业社会责任信息的公司实行严厉处罚,设置社会责任会计相关科目。第三,建立健全企业内部社会责任管理体系,包括将社会责任意识融入企业运营的过程,强化企业社会责任的内部审核评估制度,加强企业文化诚信建设,建立健全公司治理结构以改善社会责任信息披露环境。第四,有效实施煤炭企业社会责任信息审计制度,包括建立健全社会责任信息审计准则及制定准确公正的审计程序。第五,促进企业履行社会责任的力量多元化,包括消费者积极维护自身合法权益,政府部门强化执法监管,行业协会制定相关社会责任约束机制,投资者积极向企业反映社会责任报告使用情况。
[Abstract]:With the rapid development of science and technology, great achievements have been made in human society. However, it has also brought many negative effects on our living environment, such as the excessive consumption of natural resources, and the increasingly serious environmental pollution. These negative effects make more and more social masses begin to pay attention to the disclosure of social responsibility reports. As the pillar industry of our country, the industry is more and more widely concerned. At the same time, the central enterprises, as the mainstay of our country's economy, occupy a pivotal position in the national economy. Therefore, it is of great significance to study the problem of information disclosure of the social responsibility of the coal group of the central enterprises of our country.
Facing the increasingly complex economic environment at home and abroad, it is very urgent to strengthen the research on the information disclosure of social responsibility in China. In recent years, various social responsibility crises, such as the Sanlu milk powder incident, the oil leakage accident in CNOOC Bohai Bay, the petroleum pipeline explosion in Sinopec and so on, are also objectively to the enterprise society. Compared with our country, the research of social responsibility information disclosure is more mature in western developed countries. Therefore, the relevant experience of the developed countries is worth learning from our country.
Based on the above background, this paper determines the information disclosure of the social responsibility of the coal group of central enterprises of our country. By comparing the information disclosure of the social responsibility of the coal group and the American coal enterprises, we find the problems of the social responsibility information disclosure of the coal group of the central enterprises of our country. According to this idea, the basic theory of corporate social responsibility information disclosure is analyzed in this paper. The corporate social responsibility is defined as one of the members of the society. In the process of production and management, it should not only work hard for itself. To create profit and to pursue the maximization of shareholders' interests, we should pay more attention to the rights and interests of all stakeholders. The stakeholders refer to the individual or group that may be affected by the decision and behavior of the enterprise. At the same time, combining the characteristics of the coal industry, the content of the disclosure of social responsibility information is defined as economic responsibility and scientific and technological innovation responsibility. Responsibility for safety in production, responsibility for energy conservation and environmental protection and stakeholder responsibility, and the various ways of information disclosure of social responsibility at present, and the theoretical basis related to it.
Secondly, this paper expounds the present situation of social responsibility information disclosure of the coal group company of central enterprises of our country, and analyses the information disclosure of social responsibility of the coal group company of central enterprises of our country at present, and finds the following problems, that is, the lack of quantitative information disclosure of the social responsibility report and the insufficient content of the social responsibility report disclosure. The form of social responsibility report is not standardized, the quality of social responsibility information disclosure is low, and the proportion of enterprises in the coal industry disclosure of social responsibility reports is low. At the same time, the reasons for the problems are analyzed in the light of the problems found in the previous article.
Thirdly, because the related research of corporate social responsibility information disclosure in our country is still in the early stage, we need to learn from foreign related experience. So, this paper makes a concrete analysis on the status of social responsibility information disclosure of American coal enterprises. On the basis of understanding the general situation of social responsibility information disclosure of American coal enterprises, the article summarizes the beauty of the United States. The advanced experience of social responsibility information disclosure of national coal enterprises is that the information disclosure of social responsibility is comprehensive, the social responsibility report is readable, the perfect social responsibility information disclosure system is constructed, and the third party examination of the social responsibility report should be paid more attention to. Thus, the social responsibility information of the coal group company of China is better perfected. The dew.
Finally, in view of the problems existing in the information disclosure of the social responsibility of the central enterprise coal group in China and the basic national conditions of our country, this paper puts forward some suggestions to improve the information disclosure of the social responsibility of the coal group in China, that is, first, to improve the professional quality of the related personnel of the enterprises, including the education and training for strengthening the professional knowledge of the workers and staff. The social responsibility education for internal auditors. Second, improve the information disclosure system of social responsibility, including the establishment of an independent report of the corporate social responsibility information, the traditional accounting statements and social responsibility disclosure are connected, the companies that do not disclose the corporate social responsibility information are severely punished, and the social responsibility accounting phase is set up. Third, to establish and improve the internal social responsibility management system of enterprises, including the process of integrating social responsibility into the operation of enterprises, strengthening the internal audit evaluation system of corporate social responsibility, strengthening the construction of corporate cultural integrity, establishing and improving the corporate governance structure to improve the information disclosure environment of social responsibility. Fourth, effective implementation of coal Enterprise social responsibility information audit system, including establishing and improving the social responsibility information auditing standards and making accurate and fair audit procedures. Fifth, to promote the diversification of enterprises to perform social responsibility, including consumers' active maintenance of their own legitimate rights and interests, the government departments strengthen the supervision of the law, the industry associations make relevant social responsibility constraints. Mechanism, investors actively reflect the use of social responsibility reports to enterprises.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F270;F406.7

【相似文献】