我国上市公司社会责任会计信息披露问题研究

发布时间：2018-05-13 02:23

本文选题：上市公司 + 社会责任会计　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：随着经济的发展和社会的进步,企业在社会中的角色也逐渐在转型,由于劳工关系、环境保护、食品安全等问题的频频发生,企业与社会各界都开始逐渐意识到,由于企业在追求利润和创造财务的过程中给社会造成了种种方面的影响,因此必须承担起对社会的责任。利益相关者要想深入了解企业,需要综合财务会计和社会责任会计的信息,才能更好地来分析决策。在这一背景下,企业披露社会责任会计信息显得十分必要。上市公司作为企业中的“领头军”,每年创造的利润居于企业前列,对社会造成的影响自然也更加显著,且其本身就有会计信息披露的责任。因此,认识上市公司目前披露社会责任会计信息的现状,找到存在的问题并加以改善,有利于推动经济与社会协调发展。社会责任会计信息的披露在我国学术界及政府机构等领域的研究起步晚于发达国家,因此对于社会责任会计信息的范围、内容、披露形式、披露方法等都没有一个统一的规范,因此目前我国大多数上市公司的尝试都显得略不成熟,还存在较大的改进空间。虽然其他国家的先进经验值得学习,但是其模式是在实践过程中不断成熟的、不断与本国国情磨合而形成的,直接套用在我国不能解决现存问题。因此,本文总结了我国上市公司目前在社会责任会计信息披露制度依据、内容、模式等,分析存在的问题,并从其他国家的经验中取可用之处,综合探讨并提出了解决问题的建议。
[Abstract]:With the development of economy and the progress of society, the role of enterprises in society is also gradually transforming. Due to the frequent occurrence of problems such as labor relations, environmental protection, food safety and so on, enterprises and all walks of life begin to realize that, In the process of pursuing profit and creating finance, the enterprise has caused various influences to the society, so it must bear the responsibility to the society. Stakeholders need to integrate financial accounting and social responsibility accounting information in order to better analyze decision-making. Under this background, it is necessary for enterprises to disclose social responsibility accounting information. As the "leader" of the enterprises, the listed companies are in the forefront of the profits created by the enterprises each year, and the impact on the society is naturally more significant, and they themselves have the responsibility of disclosure of accounting information. Therefore, it is beneficial to promote the coordinated development of economy and society to understand the current situation of the disclosure of social responsibility accounting information by listed companies, to find out the existing problems and to improve them. The research on the disclosure of social responsibility accounting information has started later than that in developed countries in the fields of academic circles and government agencies, so there is no uniform standard for the scope, content, form and method of disclosure of social responsibility accounting information. Therefore, most of the listed companies in our country try to appear immature, there is still great room for improvement. Although the advanced experience of other countries is worth learning, its model is constantly mature in the process of practice, and it is formed by running in line with the national conditions of our country, which can not be directly applied to solve the existing problems in our country. Therefore, this paper summarizes the basis, content and mode of the current social responsibility accounting information disclosure system of listed companies in our country, analyzes the existing problems, and draws some useful points from the experience of other countries. A comprehensive discussion is made and some suggestions for solving the problem are put forward.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51;F270

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