S煤炭企业社会责任会计信息披露研究

发布时间：2018-06-01 00:49

本文选题：煤炭行业 + 社会责任会计　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：经济发展步入了新的时期,社会各界对企业社会责任的关注度不断上升,企业作为社会经济发展的主体自身所承担的社会责任与日俱增,仅仅关注企业的经济效益已经无法满足人们对企业的要求。社会各界在评价企业时也不再仅仅围绕其经济效益,而是越来越重视企业的社会责任,诸如在环境保护、员工权益、社会贡献等方面。煤炭行业由于特殊的行业属性和工作环境,担负着比其他行业更重的社会责任,并且随着矿难事故和环境污染事件的频繁发生,人们更加关注煤炭行业对社会责任的履责情况。据此,对煤炭企业社会责任会计信息披露情况进行研究,将有利于煤炭行业对存在的问题进行改善,为国家对于煤炭行业的社会责任的履责情况进行宏观管理提供参考,有利于促进相关法律法规的出台和进一步完善,改善煤炭行业社会责任会计信息披露的现状,并为社会责任会计的发展贡献力量。在对社会责任会计信息披露相关理论进行梳理的基础上,以S煤炭企业社会责任会计信息披露情况为切入点,采用文献研究法、规范分析法和案例研究法,综合的运用文字、表格和数据等形式,从利益相关者的角度对S煤炭企业社会责任会计信息的披露情况进行分析,研究其披露的内容和方式。收集了该企业2013年到2015年的相关数据,探究披露过程中存在的问题,并进一步剖析造成这些问题的成因,综合考量S企业和行业的情况,提出改善S煤炭企业社会责任会计信息披露情况的对策,为S煤炭企业提高披露质量提供参考。对S煤炭企业社会责任会计信息披露问题的研究不仅仅针对个体,对于完善整个煤炭行业乃至整个市场都有一定的借鉴作用,因此对S煤炭企业社会责任会计信息披露的研究具有十分重要的意义。
[Abstract]:With the economic development entering a new period, the social responsibility of the enterprise is increasing, and the social responsibility of the enterprise as the main body of the social and economic development is increasing day by day. Only paying attention to the economic benefits of enterprises has not been able to meet the requirements of enterprises. In the evaluation of enterprises, people from all walks of life not only focus on their economic benefits, but also pay more and more attention to the social responsibility of enterprises, such as environmental protection, employee rights and interests, social contribution and so on. Because of the special industry attributes and working environment, the coal industry bears more social responsibility than other industries, and with the frequent occurrence of mine accidents and environmental pollution incidents, people pay more attention to the social responsibility of coal industry. Therefore, the study on the disclosure of social responsibility accounting information in coal enterprises will be beneficial to the improvement of the existing problems in the coal industry, and will provide a reference for the macroscopic management of the social responsibility of the coal industry. It will help to promote the introduction and further improvement of relevant laws and regulations, improve the present situation of social responsibility accounting information disclosure in coal industry, and contribute to the development of social responsibility accounting. On the basis of combing the relevant theories of social responsibility accounting information disclosure, taking S coal enterprise social responsibility accounting information disclosure as the breakthrough point, adopting the literature research method, the normative analysis method and the case study method, using the text synthetically, In the form of tables and data, the disclosure of social responsibility accounting information of S coal enterprises is analyzed from the angle of stakeholders, and the contents and methods of disclosure are studied. Collecting the relevant data of the enterprise from 2013 to 2015, exploring the problems existing in the process of disclosure, and further analyzing the causes of these problems, and synthetically considering the situation of S enterprises and industries. The paper puts forward the countermeasures to improve the disclosure of social responsibility accounting information in S coal enterprises, and provides a reference for S coal enterprises to improve the disclosure quality. The research on the social responsibility accounting information disclosure of S coal enterprises is not only for individuals, but also for the improvement of the whole coal industry and even the whole market. Therefore, the study of S coal enterprise social responsibility accounting information disclosure is of great significance.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F406.7;F426.21

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