我国主要石油企业社会责任信息披露研究
发布时间：2018-08-08 19:44
【摘要】：进入21世纪以来,在可持续发展观念的指导下,国际社会开始积极倡导循环经济的基本理念,并以此来重构整个社会经济发展框架,与此同时,推动企业自觉履行社会责任成为完善可持续发展理论与实践的重要举措。伴随着中国三十余年改革开放经济成果的不断积累,一味追求经济高速增长所引起的社会与环境问题,逐渐引起了政府、企业、公民等社会各界的重视,履行社会责任逐步成为企业追求经济、社会、环境综合价值最大化的行为方式,也将不可避免地影响企业的未来发展方向和实践模式。 石油企业对生态健康影响巨大,是现代工业的血液,其与国民经济的正常运转和人民生活的安定息息相关。其先天属性决定了其在经济活动中站在了环境等与可持续发展相关问题的对立面。一旦发生事故更有可能会威胁人民生命财产安全。如2010年英国石油公司发生的墨西哥湾漏油事故、2011年我国蓬莱19-3油田溢油事故及2013年中石化青岛东黄输油管道爆炸事故,让有关各方深刻认识到石油企业履行社会责任的迫切性与必要性。 社会责任信息披露,也称社会责任会计,它是在社会福利经济学的基础上建立起来的会计学分支,其基本原理是用会计方法核算企业经济活动产生的社会成本与社会效益,最终目的是指导企业经营方针,增进社会福利,谋求社会整体效益最大化。社会责任会计最早产生于美国上世纪60年代,本世纪初开始传入我国。2006年3月10日国家电网公司发布了我国第一份企业社会责任报告,至此,越来越多的企业开始关注社会责任信息披露,逐步建立社会责任披露体系并使其发展成为常规信息披露的一部分,截至2013年12月31日我国共有1081家企业或机构发布社会责任报告。 本文在总结社会责任会计相关研究成果与国外石油企业社会责任信息披露实践经验的基础上,对我国石油企业社会责任信息披露现状、存在问题及成因进行系统分析,并对完善石油企业社会责任信息披露体制机制提出合理化建议。在制度建设方面,应该逐步建立健全社会责任信息披露相关的法制法规,加快制定有针对性的石油企业社会责任信息披露框架,进一步提高企业违规披露的成本,不断完善社会责任信息披露的制度建设；此外,石油企业自身提高履行社会责任意识,建立社会责任信息披露机制,提高信息披露的质量,加快培养社会责任会计人才；最后,应更好的强化社会舆论的监督作用,推进社会责任报告的独立第三方审验。
[Abstract]:Since the beginning of the 21st century, under the guidance of the concept of sustainable development, the international community has been actively advocating the basic concept of circular economy, which is used to reconstruct the entire framework of social and economic development, at the same time, Promoting enterprises to fulfill their social responsibility consciously becomes an important measure to perfect the theory and practice of sustainable development. With the continuous accumulation of economic achievements in China's reform and opening up for more than 30 years, the social and environmental problems caused by the blind pursuit of rapid economic growth have gradually aroused the attention of the government, enterprises, citizens and other sectors of society. Fulfilling social responsibility has gradually become the behavior mode of pursuing the maximization of the comprehensive value of economy, society and environment, and will inevitably affect the future development direction and practice mode of the enterprise. Petroleum enterprises have a great impact on ecological health and are the blood of modern industry, which is closely related to the normal operation of national economy and the stability of people's life. Its innate attribute determines that it stands on the opposite side of environmental and sustainable development problems in economic activities. In the event of an accident, people's lives and property are more likely to be threatened. For example, the oil spill in the Gulf of Mexico that occurred with BP in 2010, the oil spill in China's Penglai 19-3 oil field in 2011 and the explosion of the Qingdao Donghuang Oil Pipeline of Sinopec in 2013, Let the parties deeply understand the urgency and necessity of fulfilling the social responsibility of oil enterprises. Social responsibility information disclosure, also known as social responsibility accounting, is an accounting branch established on the basis of social welfare economics. The ultimate aim is to guide the enterprise to improve the social welfare and to maximize the overall social benefits. Social responsibility accounting was first produced in the United States in the 1960s and began to be introduced to China at the beginning of this century. On March 10, 2006, the State Grid Company issued the first corporate social responsibility report of our country. More and more enterprises begin to pay attention to the disclosure of social responsibility information, gradually establish the social responsibility disclosure system and make it become a part of the regular information disclosure. As of December 31, 2013, a total of 1081 enterprises or institutions in China issued social responsibility reports. On the basis of summarizing the relevant research results of social responsibility accounting and the practical experience of foreign petroleum enterprises' social responsibility information disclosure, this paper systematically analyzes the present situation, existing problems and causes of the disclosure of social responsibility information of petroleum enterprises in China. And to perfect the petroleum enterprise social responsibility information disclosure system mechanism to put forward the rationalization proposal. In the aspect of system construction, we should gradually establish and perfect the legal system and regulations related to the disclosure of social responsibility information, accelerate the formulation of a targeted framework for disclosure of social responsibility information of oil enterprises, and further increase the cost of disclosure of illegal information by enterprises. In addition, petroleum enterprises should enhance their awareness of social responsibility, establish a mechanism for disclosure of social responsibility information, improve the quality of information disclosure, and speed up the training of social responsibility accounting personnel. We should strengthen the supervision of public opinion and promote the independent third-party audit of social responsibility report.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F426.22
本文编号：2172858
[Abstract]:Since the beginning of the 21st century, under the guidance of the concept of sustainable development, the international community has been actively advocating the basic concept of circular economy, which is used to reconstruct the entire framework of social and economic development, at the same time, Promoting enterprises to fulfill their social responsibility consciously becomes an important measure to perfect the theory and practice of sustainable development. With the continuous accumulation of economic achievements in China's reform and opening up for more than 30 years, the social and environmental problems caused by the blind pursuit of rapid economic growth have gradually aroused the attention of the government, enterprises, citizens and other sectors of society. Fulfilling social responsibility has gradually become the behavior mode of pursuing the maximization of the comprehensive value of economy, society and environment, and will inevitably affect the future development direction and practice mode of the enterprise. Petroleum enterprises have a great impact on ecological health and are the blood of modern industry, which is closely related to the normal operation of national economy and the stability of people's life. Its innate attribute determines that it stands on the opposite side of environmental and sustainable development problems in economic activities. In the event of an accident, people's lives and property are more likely to be threatened. For example, the oil spill in the Gulf of Mexico that occurred with BP in 2010, the oil spill in China's Penglai 19-3 oil field in 2011 and the explosion of the Qingdao Donghuang Oil Pipeline of Sinopec in 2013, Let the parties deeply understand the urgency and necessity of fulfilling the social responsibility of oil enterprises. Social responsibility information disclosure, also known as social responsibility accounting, is an accounting branch established on the basis of social welfare economics. The ultimate aim is to guide the enterprise to improve the social welfare and to maximize the overall social benefits. Social responsibility accounting was first produced in the United States in the 1960s and began to be introduced to China at the beginning of this century. On March 10, 2006, the State Grid Company issued the first corporate social responsibility report of our country. More and more enterprises begin to pay attention to the disclosure of social responsibility information, gradually establish the social responsibility disclosure system and make it become a part of the regular information disclosure. As of December 31, 2013, a total of 1081 enterprises or institutions in China issued social responsibility reports. On the basis of summarizing the relevant research results of social responsibility accounting and the practical experience of foreign petroleum enterprises' social responsibility information disclosure, this paper systematically analyzes the present situation, existing problems and causes of the disclosure of social responsibility information of petroleum enterprises in China. And to perfect the petroleum enterprise social responsibility information disclosure system mechanism to put forward the rationalization proposal. In the aspect of system construction, we should gradually establish and perfect the legal system and regulations related to the disclosure of social responsibility information, accelerate the formulation of a targeted framework for disclosure of social responsibility information of oil enterprises, and further increase the cost of disclosure of illegal information by enterprises. In addition, petroleum enterprises should enhance their awareness of social responsibility, establish a mechanism for disclosure of social responsibility information, improve the quality of information disclosure, and speed up the training of social responsibility accounting personnel. We should strengthen the supervision of public opinion and promote the independent third-party audit of social responsibility report.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F426.22
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