家电制造企业社会责任信息披露评价体系研究
发布时间：2018-11-23 06:22
【摘要】：目前，我国存在的企业员工劳累过度、产品质量不合格、资源过度浪费、环境污染等问题越来越突出，引起了整个社会的关注。公众和企业都开始意识到，企业不能只专注于创造经济效益，还应该积极承担各种社会责任，并对其进行规范的披露。 家电制造企业作为为社会公众提供家电产品并满足其日常需要的企业，其社会责任的特征与煤炭、钢铁等企业明显不同。通过阅读国内外文献可以发现，目前对社会责任的研究主要集中在煤炭、钢铁等对环境存在重大影响的企业，而对与每个人利益息息相关的家电制造企业社会责任的研究则没有。然而，在我国，家电产品质量不过关、售后服务不到位等问题一直较为突出，公众对于家电制造企业积极的履行社会责任并良好的披露社会责任信息的呼声一直较高。与此同时，随着社会责任信息披露意识的加强，家电制造企业也开始主动对外披露社会责任信息。基于这样的背景，构建一套家电制造企业社会责任信息披露评价体系，督促家电制造企业积极地履行社会责任、规范地披露社会责任信息很有必要。 本文通过运用文献分析法、归纳与演绎相结合的方法、案例分析法等，首先对国内外学者在企业社会责任的概念、披露内容、披露模式和计量方法等方面的研究成果进行了分析总结，得出以下结论：企业社会责任的内涵和信息披露的内容还有待进一步的探讨和统一；企业可以通过传统的年报、独立的社会责任报告和专门的社会责任会计报告等模式披露社会责任信息；指数法是一种相对科学和客观的计量方法。接着，文章确定了构建家电制造企业社会责任信息披露评价体系的理论基础，包括利益相关者理论、三重底线理论和可持续发展理论。然后，，在吸收GRI体系、《深圳证券交易所上市公司社会责任指引》等国内外社会责任评价标准的精华的基础上，依据指标的选取原则，构建了家电制造企业社会责任信息披露评价指标体系，并基于综合指数法构建了家电制造企业社会责任信息披露评价模型。之后，根据本文构建的家电制造企业社会责任信息披露评价体系，对格力电器2010年、2011年和2012年的社会责任信息披露状况进行分析评价，找出企业存在的信息披露内容不够全面和信息披露缺乏规范性的问题，并对问题原因进行了分析。最后，基于外部视角，本文提出监管机构应该完善家电制造企业社会责任信息披露的法律法规，社会团体应该发挥其对家电制造企业社会责任信息披露的引导和监督作用；基于内部视角，本文提出家电制造企业应该加强社会责任信息披露意识的培养，加强企业治理、建立社会责任信息披露内部监管机制，以期能够帮助家电制造企业更好的披露社会责任信息。 本文的创新点在于构建了一个具有行业专属性的家电制造企业社会责任信息披露评价体系。然而，由于笔者学识有限，本文构建的家电制造企业社会责任信息披露评价指标体系的规范性和科学性还需要进一步的验证，本文所采用的指标评分方法也还有待进一步的完善。
[Abstract]:At present, the problems such as overwork, non-conformity of product quality, over-waste of resources, environmental pollution and other problems in our country are becoming more and more prominent, causing the whole society to pay close attention. The public and the enterprise are beginning to realize that the enterprise cannot focus solely on the creation of economic benefits, and it should also take a positive account of the social responsibility and the disclosure of its specifications. As an enterprise that provides household appliance products to the public and meets the daily needs of the public, the characteristics of their social responsibility are distinct from those of coal, steel and other enterprises By reading the domestic and foreign literature, it can be found that the present research on social responsibility mainly focuses on the enterprises with great influence on the environment, such as coal, steel, etc., and the research on the social responsibility of the home appliance manufacturing enterprises which are closely related to each person's interests No. However, in our country, the quality of the household appliance products is not good, the after-sales service is not in place, and so on, the public's voice for the active implementation of the social responsibility and the good disclosure of the social responsibility information of the home appliance manufacturing enterprises has been At the same time, with the strengthening of the social responsibility information disclosure consciousness, the home appliance manufacturing enterprises have also started to disclose the social responsibility to the outside Based on the background, a set of social responsibility information disclosure evaluation system for household electrical appliance manufacturing enterprises is constructed, and the household electrical appliance manufacturing enterprises are urged to actively perform social responsibility, and the social responsibility information is disclosed in a standardized way. It is necessary to analyze and summarize the research results of domestic and foreign scholars in the aspects of the concept of corporate social responsibility, the content of disclosure, the mode of disclosure and the method of measurement by using the method of literature analysis, induction and deduction, and the case analysis method. The following conclusions are drawn: the connotation of corporate social responsibility and the content of information disclosure are further discussed and unified; the enterprise can disclose it through the traditional annual report, independent social responsibility report and special social responsibility accounting report The index method is a kind of relatively scientific and objective Then, the paper determines the theoretical basis of building the social responsibility information disclosure evaluation system of the home appliance manufacturing enterprise, including the stakeholder theory, the triple bottom line theory and the holder. Then, on the basis of absorbing the essence of the domestic and foreign social responsibility evaluation standards, such as the GRI system, the Guidelines for Social Responsibility of the listed companies of the Shenzhen Stock Exchange, and the like, the social responsibility information disclosure evaluation of the household appliance manufacturing enterprise is constructed according to the selection principle of the index. The price index system is based on the comprehensive index method, and the social responsibility information cape of the household electrical appliance manufacturing enterprise is constructed. Then, according to the information disclosure evaluation system of the social responsibility information of the home appliance manufacturing enterprise constructed in this paper, the information disclosure status of the social responsibility information of the Gree electric appliance in 2010, 2011 and 2012 is analyzed and evaluated, and the information disclosure content of the enterprise is found to be insufficient and the information disclosure lacks the rules. The problem of the problem, and the cause of the problem Finally, based on the external perspective, this paper puts forward that the regulatory agency should perfect the laws and regulations of the information disclosure of the social responsibility of the home appliance manufacturing enterprises, and the social groups should play their role in the guidance and supervision of the disclosure of the social responsibility information of the household appliances. In view of internal view, the article puts forward that the manufacturing enterprise of home appliance should strengthen the training of the information disclosure consciousness of the social responsibility, strengthen the corporate governance, establish the internal supervision mechanism of the social responsibility information, so as to be able to help the home appliance manufacturing enterprises to better disclose the society The innovation point of this paper is to build an industry-specific household appliance manufacturing enterprise social responsibility However, due to the limited knowledge of the author, the normative and scientific nature of the evaluation index system of the social responsibility information disclosure of the home appliance manufacturing enterprise constructed in this paper further requires further verification, and the index scoring method adopted in this paper also
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F270
本文编号：2350592
[Abstract]:At present, the problems such as overwork, non-conformity of product quality, over-waste of resources, environmental pollution and other problems in our country are becoming more and more prominent, causing the whole society to pay close attention. The public and the enterprise are beginning to realize that the enterprise cannot focus solely on the creation of economic benefits, and it should also take a positive account of the social responsibility and the disclosure of its specifications. As an enterprise that provides household appliance products to the public and meets the daily needs of the public, the characteristics of their social responsibility are distinct from those of coal, steel and other enterprises By reading the domestic and foreign literature, it can be found that the present research on social responsibility mainly focuses on the enterprises with great influence on the environment, such as coal, steel, etc., and the research on the social responsibility of the home appliance manufacturing enterprises which are closely related to each person's interests No. However, in our country, the quality of the household appliance products is not good, the after-sales service is not in place, and so on, the public's voice for the active implementation of the social responsibility and the good disclosure of the social responsibility information of the home appliance manufacturing enterprises has been At the same time, with the strengthening of the social responsibility information disclosure consciousness, the home appliance manufacturing enterprises have also started to disclose the social responsibility to the outside Based on the background, a set of social responsibility information disclosure evaluation system for household electrical appliance manufacturing enterprises is constructed, and the household electrical appliance manufacturing enterprises are urged to actively perform social responsibility, and the social responsibility information is disclosed in a standardized way. It is necessary to analyze and summarize the research results of domestic and foreign scholars in the aspects of the concept of corporate social responsibility, the content of disclosure, the mode of disclosure and the method of measurement by using the method of literature analysis, induction and deduction, and the case analysis method. The following conclusions are drawn: the connotation of corporate social responsibility and the content of information disclosure are further discussed and unified; the enterprise can disclose it through the traditional annual report, independent social responsibility report and special social responsibility accounting report The index method is a kind of relatively scientific and objective Then, the paper determines the theoretical basis of building the social responsibility information disclosure evaluation system of the home appliance manufacturing enterprise, including the stakeholder theory, the triple bottom line theory and the holder. Then, on the basis of absorbing the essence of the domestic and foreign social responsibility evaluation standards, such as the GRI system, the Guidelines for Social Responsibility of the listed companies of the Shenzhen Stock Exchange, and the like, the social responsibility information disclosure evaluation of the household appliance manufacturing enterprise is constructed according to the selection principle of the index. The price index system is based on the comprehensive index method, and the social responsibility information cape of the household electrical appliance manufacturing enterprise is constructed. Then, according to the information disclosure evaluation system of the social responsibility information of the home appliance manufacturing enterprise constructed in this paper, the information disclosure status of the social responsibility information of the Gree electric appliance in 2010, 2011 and 2012 is analyzed and evaluated, and the information disclosure content of the enterprise is found to be insufficient and the information disclosure lacks the rules. The problem of the problem, and the cause of the problem Finally, based on the external perspective, this paper puts forward that the regulatory agency should perfect the laws and regulations of the information disclosure of the social responsibility of the home appliance manufacturing enterprises, and the social groups should play their role in the guidance and supervision of the disclosure of the social responsibility information of the household appliances. In view of internal view, the article puts forward that the manufacturing enterprise of home appliance should strengthen the training of the information disclosure consciousness of the social responsibility, strengthen the corporate governance, establish the internal supervision mechanism of the social responsibility information, so as to be able to help the home appliance manufacturing enterprises to better disclose the society The innovation point of this paper is to build an industry-specific household appliance manufacturing enterprise social responsibility However, due to the limited knowledge of the author, the normative and scientific nature of the evaluation index system of the social responsibility information disclosure of the home appliance manufacturing enterprise constructed in this paper further requires further verification, and the index scoring method adopted in this paper also
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F270
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