我国农业上市公司社会责任信息披露研究

发布时间：2018-05-15 06:11

本文选题：农业上市公司 + 社会责任　；参考：《吉林财经大学》2017年硕士论文

【摘要】：近年来,企业作为社会经济发展过程中的助推器,不断被赋予新的社会属性,不仅追求自身利润的最大化,更需要维护环境的永续和社会的公义。然而,伴随着资本不断扩张、企业规模持续扩大,却带来一系列公共安全问题如资源浪费、食品安全、环境污染等,不仅使企业社会责任受到广泛关注,更让社会责任信息披露成为理论界和实践界热议的焦点。农业上市公司作为农业发展的高级表现形式和产物,始终肩负着诸如保障农产品质量安全、实现土地可持续利用和达成社会永续发展的重任。然而,在农业企业不断发展和壮大的背后,却出现一系列“背农”现象,如“问题猪肉”、“畸形瓜果”、“三鱼两药”、果菜茶过度使用化肥农药等农产品安全问题,畜禽粪污胡乱排放、农牧脱节、秸秆焚烧、非法排污等农业企业环境污染问题以及非法种植转基因农作物等违法现象。这些问题折射出我国农业企业社会责任意识严重缺失的现状,也说明探讨其社会责任信息披露的重要性和必要性。本文采用以规范研究方法为基础,结合文献分析法和统计分析法,深入分析了我国农业上市公司社会责任信息披露的现状和存在的问题。首先,运用文献分析方法,全面系统阐述国内外在社会责任信息披露方面的研究进展和研究结果;其次,通过国泰安数据库中搜集到的数据,运用规范及统计分析方法,研究了农业上市公司的社会责任信息披露水平在我国总体上市公司中所处的情况,同时针对农业上市公司自身进行剖析,从总体上总结和规划农业上市公司社会责任信息披露存在的问题和原因,揭示披露的水平。最后,针对我国农业上市公司在社会责任信息披露方面存在的问题,提出提高我国农业上市公司社会责任信息披露质量的建议。本文主要包括四章,第一章为绪论,主要说明选题的出发点和社会背景,并对相关文献进行综述,为后续研究提供更多基础。第二章,首先,对农业上市公司社会责任信息披露的相关概念予以界定和概述;其次,阐述本文的理论基础,为文章后续问题研究提供坚实的理论依据。第三章,通过对农业上市公司社会责任信息披露现状的统计分析和对比分析,指出我国农业上市公司在社会责任信息披露中存在的一系列问题,并从全方位、多角度探究产生问题的原因。第四章,依据前文阐述的相关问题和原因,提出相应的改进措施,以期对改善我国农业上市公司信息披露水平具有一定的参考价值。
[Abstract]:In recent years, as a booster in the process of social and economic development, enterprises are constantly given new social attributes, not only to maximize their own profits, but also to maintain the sustainability of the environment and social justice. However, with the continuous expansion of capital and the continuous expansion of enterprise scale, it has brought a series of public safety problems such as waste of resources, food safety, environmental pollution, etc., which not only makes corporate social responsibility receive extensive attention. Social responsibility information disclosure has become the focus of theoretical and practical circles. As an advanced form and product of agricultural development, agricultural listed companies are always shouldering the important task of ensuring the quality and safety of agricultural products, realizing the sustainable use of land and achieving the sustainable development of society. However, behind the continuous development and expansion of agricultural enterprises, there are a series of "back farming" phenomena, such as "problem pork", "abnormal melon and fruit", "three fish and two drugs," and the safety of agricultural products such as excessive use of fertilizers and pesticides in fruits, vegetables and tea. The problems of environmental pollution of agricultural enterprises such as livestock and poultry excrement disjointed farming and animal husbandry straw burning illegal sewage and illegal cultivation of genetically modified crops and other illegal phenomena. These problems reflect the serious lack of social responsibility consciousness of agricultural enterprises in our country, and also explain the importance and necessity of discussing the disclosure of social responsibility information. Based on the normative research method and the literature analysis and statistical analysis, the present situation and existing problems of social responsibility information disclosure of agricultural listed companies in China are analyzed in this paper. First of all, using the method of literature analysis, comprehensively and systematically expound the research progress and results in the field of social responsibility information disclosure at home and abroad; secondly, through the data collected in Cathay Pacific database, the method of standard and statistical analysis is used. This paper studies the situation of the level of social responsibility information disclosure of agricultural listed companies in China's overall listed companies, and analyzes the agricultural listed companies themselves. The problems and reasons of social responsibility information disclosure of agricultural listed companies are summarized and planned in general, and the level of disclosure is revealed. Finally, aiming at the problems existing in the social responsibility information disclosure of agricultural listed companies in China, some suggestions are put forward to improve the quality of social responsibility information disclosure of agricultural listed companies in China. This paper mainly includes four chapters, the first chapter is the introduction, mainly explains the starting point and social background of the topic, and summarizes the relevant literature to provide more basis for the follow-up research. The second chapter, firstly, defines and summarizes the related concepts of agricultural listed companies' social responsibility information disclosure; secondly, expounds the theoretical basis of this paper, and provides a solid theoretical basis for the follow-up study of the article. The third chapter, through the statistical analysis and comparative analysis of the current situation of agricultural listed companies' social responsibility information disclosure, points out a series of problems in the social responsibility information disclosure of agricultural listed companies in China, and from all aspects, Explore the causes of the problems from many angles. The fourth chapter, according to the related problems and reasons, put forward the corresponding improvement measures, in order to improve the level of information disclosure of agricultural listed companies has a certain reference value.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F832.51

【参考文献】