我国国有上市钢铁企业社会责任信息披露问题探析

发布时间：2018-04-05 14:27

本文选题：国有上市钢铁企业　切入点：企业社会责任　出处：《江西财经大学》2015年硕士论文

【摘要】：随着我国现代企业制度的逐渐完善和经济体制改革的深入,越来越多的企业开始把履行社会责任融入到企业的发展战略中,更有企业将社会责任视为其独特的竞争优势。而国有企业作为国民经济的重要支柱和坚实后盾,其生产经营活动与人民生活以及社会经济活动息息相关,履行社会责任是其自身的重要职责,如今越来越多的国有上市公司认识到社会责任信息的披露已经成为影响其竞争能力与经营效率的重要因素。同时近年来,宝钢等一批国有企业社会责任的履行得到了国内外社会各界的广泛好评,起到了很好的表率作用。改革开放以来我国钢铁行业的发展非常迅速,不仅是我国GDP占比较大的行业,也是我国的基础行业,其生产经营与资源、环境问题息息相关,因此也决定了中国钢铁企业披露社会责任信息的必要性和紧迫性。国有上市钢铁企业社会责任信息披露问题的探析是以委托代理理论、信号传递理论、利益相关者理论、可持续发展理论等理论为基础的。国有企业社会责任信息披露是将国有企业在当前经济社会环境中所承担社会责任状况以及因此造成的对财务状况和经营成果的影响等内容进行揭示的过程。国有企业社会责任信息披露应当包括经营管理、员工、股东与债权人、消费者与供应商、政府与社区、资源与环境几大方面。另外钢铁企业作为一种特殊性行业,需要披露员工安全生产相关信息、主要能源消耗指标、污染物排放和处理情况。这些都为分析国有上市钢铁企业社会责任信息披露中的问题和对策提供了一定的理论和现实依据。其次,我国近几年来披露社会责任信息的国有上市钢铁企业越来越多,信息披露水平也逐渐提高,但在对这些企业所披露的社会责任信息进行分析后发现仍存在一些问题,而其原因主要包括:管理层对社会责任信息披露认识程度不够、利益相关者关注度不够、社会责任信息披露成本较高,从而造成了各企业社会责任信息披露积极性不高、及时性较差;企业缺乏相关专业人才、缺乏统一的编制和评价标准,从而使企业社会责任信息披露在全面性和可比性方面较为欠缺,形式也较为单一;缺少有效的外部监管更是降低了信息披露的可信程度,降低了所披露信息的质量。再次,由于日本钢铁行业社会责任信息披露较早,在环境报告书和信息披露方面取得了较大的发展,已经形成了一套严格的规范和标准模式。因此,对日本钢铁企业社会责任信息披露情况的研究,对我国钢铁企业来说或许有一定启示作用。本文主要借鉴了日本钢铁企业社会责任信息披露的成功经验,在此基础上得到如下启示:钢铁企业应当制定明确的环保理念和重点环境目标,同时注重与信息使用者的沟通和反馈,完善企业内部社会责任推进体系,重视第三方意见并详细披露。最后,根据前文提到的问题及国外的经验借鉴,国有上市钢铁企业社会责任信息披露应当从以下几个方面来提出对策:(1)加强国有上市钢铁企业的内部建设。包括增强管理层对社会责任信息披露的管理,对相关人员进行专业培训,加强信息化建设、降低信息披露成本,加强与利益相关者的沟通,建立完善的社会责任内部推进体系。(2)完善社会责任信息披露相关的制度建设。包括制定统一的编制标准、规范信息披露内容和形式,建立社会责任的第三方评价制度,建立违规行为的处罚制度。(3)完善社会责任信息披露的政府监督体系。包括建立政府主导的监督模式,国资委要建立相关的激励和约束机制。(4)发挥相关机构和社会公众的推动作用。包括发挥中钢协对钢铁行业社会责任信息披露的推动作用,提高媒体和利益相关者的关注度。
[Abstract]:With China's modern enterprise system gradually perfect and the deepening of economic reform, more and more enterprises to fulfill social responsibility into the development strategy of the enterprise, more corporate social responsibility as its unique competitive advantage. While the state-owned enterprises as an important pillar of the national economy and a solid backing, and its production and operating activities people's life and social economic activities, is an important duty of its own social responsibility, more and more state-owned listed companies realize information disclosure of social responsibility has become the important factor for competitive ability and management efficiency. At the same time, in recent years, Baosteel and a number of state-owned enterprises social responsibility has been widely praised the community at home and abroad, played a very good role. Since the reform and opening up the development of China's iron and steel industry is very rapid, not only is I GDP in a larger proportion of the industry, is China's basic industries, its production and operation resources, environmental problems are closely related, therefore also determines the necessity and urgency of social responsibility information disclosure of iron and steel enterprises. China listed state-owned iron and steel enterprises social responsibility information disclosure problem analysis is based on the principal-agent theory, signal transmission theory. Stakeholder theory, sustainable development theory as a foundation. The state-owned corporate social responsibility information disclosure is the state-owned enterprises in the current economic and social environment of social responsibility and thus reveals the process caused by the financial position and operating results of the influence. The state-owned corporate social responsibility information disclosure should include management, employees, shareholders and creditors, consumers and suppliers, government and community, several aspects of resources and environment. In addition, as a kind of iron and steel enterprises The special nature of the industry, need to disclose relevant information safety production staff, the main energy consumption index, pollutant discharge and treatment. All of these provide a theoretical and practical basis for the analysis of problems and Countermeasures in the disclosure of the listed state-owned steel enterprises social responsibility information. Secondly, our country in recent years, more and more disclosure of state-owned listed steel enterprises the information of social responsibility, information disclosure level is gradually increased, but the analysis in the disclosure of these corporate social responsibility information found there are still some problems and its reasons mainly include: management of social responsibility information disclosure lack of awareness of stakeholders and insufficient attention to social responsibility information disclosure cost is higher, so the cause of corporate social responsibility information disclosure enthusiasm is not high, poor timeliness; enterprises lack of professional talents, lack of unified evaluation and preparation The standard, so that the information disclosure of corporate social responsibility in a comprehensive and comparable lack, form is single; the lack of effective external supervision is to reduce the credible degree of information disclosure, reduce the quality of information disclosure. Again, because the Japanese steel industry social responsibility information disclosure earlier, made great the development of the environmental report and information disclosure, has formed a set of strict standards and standard mode. Therefore, the research of Japanese iron and steel enterprises social responsibility information disclosure, may have some implications for China's iron and steel enterprises. This article draws on the successful experience of Japan iron and steel enterprise social responsibility information disclosure. On the basis of the following enlightenments: Iron and steel enterprises should make clear the concept of environmental protection and key environmental goals, at the same time pay attention to the information users of communication and feedback, end Good enterprise social responsibility to promote the system, pay attention to the views of the third parties and detailed disclosure. Finally, according to the above mentioned problems and learn from foreign experience, the state-owned listed steel enterprises social responsibility information disclosure should be put forward countermeasures from the following aspects: (1) to strengthen the state-owned listed steel enterprises internal construction. Including strengthening management of disclosure social responsibility information management, professional training for relevant personnel, strengthen the construction of information, reduce the cost of information disclosure, strengthen communication with stakeholders, establish social responsibility internal push perfect system. (2) improve the relevant system construction of social responsibility information disclosure. Including the preparation of standards to develop a unified, standardized information disclosure content and the form, the third party evaluation system to establish social responsibility, establish the violation penalty system. (3) improve the social responsibility information disclosure system of government supervision of dew . including the establishment of supervision model of government, the SASAC to establish incentive and restraint mechanisms. (4) make full use of the relevant agencies and the public role. Including the role of CISA role of iron and steel industry to promote the social responsibility information disclosure, improve the media and stakeholders concerned.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.31;F406.7

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