华泰公司社会责任会计信息披露改进研究

发布时间：2018-06-01 14:59

本文选题：社会责任会计 + 信息披露　；参考：《湖南大学》2013年硕士论文

【摘要】：近年来，随着我国社会主义市场经济迅速发展，综合国力不断增强，一系列的社会问题应运而生，资源浪费、环境污染、员工权益难以得到有效保护、产品质量问题频频发生，企业社会责任信息披露问题变得越来越引人注目。企业，尤其是钢铁类重污染企业，在生产过程中大量使用能源、原材料等资源，不断的向自然环境中排放废水、废气、固体废弃物等有害物质，严重威胁着人类赖以生存的自然环境。由于钢铁行业自身的“高污染、高能耗”的特征，其社会责任问题越来越受到社会的关注。在此背景下，以华泰公司为例研究钢铁企业社会责任会计信息披露问题，具有一定的理论价值以及现实意义。本文首先对我国钢铁企业社会责任会计信息披露的背景进行分析，，将经济发展与社会问题的现实矛盾相结合，提出了自己的研究思路和研究内容。随后，本文结合钢铁企业社会责任的特点，对钢铁企业社会责任会计信息披露的三大理论基础——利益相关者理论、信息经济学和可持续发展理论进行了剖析，为提升企业社会责任会计信息披露水平奠定了理论基础。文章利用样本统计方法，选取钢铁上市公司为研究样本，分析了我国钢铁企业社会责任会计信息披露的现状，明确了华泰公司在进行社会责任会计信息披露的问题，如社会责任报告中披露内容不完整、披露模式主要多为非会计基础型等，在最后提出了包括培育社会责任会计信息披露的环境、完善社会责任会计信息披露的内容、采用会计基础型和非会计基础型相结合的披露模式等的具体建议，并对社会责任报告的编制也提出了比较完善的框架，以期对我国企业社会责任会计信息披露理论和实务做出微薄的贡献。
[Abstract]:In recent years, with the rapid development of our country's socialist market economy and the continuous enhancement of the comprehensive national strength, a series of social problems have emerged, such as waste of resources, environmental pollution, difficulty in effectively protecting the rights and interests of employees, and frequent product quality problems. Corporate social responsibility information disclosure has become more and more noticeable. Enterprises, especially heavy polluting iron and steel enterprises, use a large amount of energy, raw materials and other resources in the production process, and constantly discharge waste water, waste gas, solid wastes and other harmful substances into the natural environment. It is a serious threat to the natural environment on which human beings depend. Due to the characteristics of high pollution and high energy consumption, the social responsibility of iron and steel industry has been paid more and more attention. Under this background, taking Huatai Company as an example, it has certain theoretical value and practical significance to study the problem of social responsibility accounting information disclosure in iron and steel enterprises. This paper first analyzes the background of the disclosure of social responsibility accounting information in iron and steel enterprises in China, combines the realistic contradiction between economic development and social problems, and puts forward its own research ideas and research contents. Then, according to the characteristics of social responsibility of iron and steel enterprises, this paper analyzes the three theoretical bases of accounting information disclosure in iron and steel enterprises: stakeholder theory, information economics and sustainable development theory. In order to improve the level of corporate social responsibility accounting information disclosure laid a theoretical foundation. By using the method of sample statistics, this paper selects listed iron and steel companies as the research samples, analyzes the current situation of the disclosure of social responsibility accounting information in iron and steel enterprises in China, and clarifies the problems of the disclosure of social responsibility accounting information in Huatai Company. If the disclosures in the social responsibility report are incomplete, the disclosure mode is mainly non-accounting basic type, and so on. At the end of the paper, it is proposed that the environment of social responsibility accounting information disclosure should be cultivated, and the content of social responsibility accounting information disclosure should be perfected. Some specific suggestions such as the combination of accounting based and non-accounting based disclosure models are proposed, and a more perfect framework for the compilation of social responsibility reports is also put forward. In order to make a modest contribution to the theory and practice of corporate social responsibility accounting information disclosure.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.3

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