本文選題：職工權(quán)益　切入點：職工權(quán)益信息披露　出處：《中國海洋大學(xué)》2011年碩士論文

【摘要】：職工權(quán)益的保障問題是社會學(xué)、法學(xué)和經(jīng)濟學(xué)領(lǐng)域內(nèi)一個具有普遍現(xiàn)實意義的話題。職工權(quán)益的保障程度是改善民生，促進社會公平正義的關(guān)鍵之舉。但是目前，關(guān)于職工權(quán)益的保障措施和政策更多的集中于立法和行政的層面上，并沒有一種有效的信息披露機制將執(zhí)行的過程和執(zhí)行的效果充分披露出來。因此，本文將針對職工權(quán)益信息披露的問題展開專門的研究與探討，，分析職工權(quán)益信息披露的現(xiàn)狀和存在的問題，并提出解決對策。 本文的主要成果即提出構(gòu)建職工權(quán)益信息披露模式，以滿足廣大企業(yè)職工的信息需求。筆者建議構(gòu)建職工權(quán)益信息披露模式，從披露內(nèi)容、職工權(quán)益報告、報告形式、披露原則、報告主體、披露渠道等六個方面進行詳盡的闡述。其中，信息披露的內(nèi)容為企業(yè)用人信息、勞動安全衛(wèi)生信息、勞動安全和社會保障信息、企業(yè)培訓(xùn)信息、勞動爭議處理信息，并以職工權(quán)益報告為載體進行披露。信息披露的報告形式為：（1）將職工權(quán)益信息包含在財務(wù)報告中；（2）包含在社會責(zé)任報告中；（3）構(gòu)建獨立的職工權(quán)益報告。本文認為最適用的報告形式為第三種，即獨立的職工權(quán)益報告。信息披露的主體為上市公司，即職工權(quán)益信息披露率先在我國上市公司中展開。企業(yè)應(yīng)以自愿性為原則，通過互聯(lián)網(wǎng)網(wǎng)站、企業(yè)內(nèi)部期刊、論壇、職工代表大會等渠道披露職工權(quán)益信息。 本文的創(chuàng)新之處在于：（1）建議將職工權(quán)益信息披露納入到現(xiàn)有的財務(wù)報告體系當(dāng)中�，F(xiàn)有的財務(wù)報告體系沒有強制規(guī)定要對職工權(quán)益信息進行披露，這是個很大的缺陷，已經(jīng)不能夠滿足廣大職工日益增長的信息需求了。（2）將職工權(quán)益保障的內(nèi)容作為職工權(quán)益信息披露的主體內(nèi)容。這是將企業(yè)信息披露與勞動法學(xué)相結(jié)合的創(chuàng)新點。本文從企業(yè)信息披露的視角出發(fā)，建議將企業(yè)保障職工合法權(quán)益的效率和效果通過職工權(quán)益報告的形式披露出來，建立更加公開、透明的信息溝通機制，滿足廣大企業(yè)職工的信息需求，為保障職工權(quán)益提供制度上的支持。
[Abstract]:The protection of workers' rights and interests is a topic of universal and practical significance in the fields of sociology, law and economics. The degree of protection of workers' rights and interests is the key to improving people's livelihood and promoting social fairness and justice. But at present, The protection measures and policies on the rights and interests of employees are more focused on the legislative and administrative levels, and there is no effective information disclosure mechanism to fully disclose the process of implementation and the effect of enforcement. This article will carry on the special research and the discussion to the worker rights and interests information disclosure question, analyzes the worker rights and interests information disclosure present situation and the existence question, and proposes the solution countermeasure. The main achievement of this paper is to construct the information disclosure mode of workers' rights and interests to meet the information needs of the vast number of enterprises. The author suggests to construct the information disclosure mode of workers' rights and interests, from the disclosure content, the report of workers' rights and interests, the form of report, The principles of disclosure, the main body of the report and the channels of disclosure are elaborated in detail. Among them, the contents of the information disclosure are employment information, labor safety and health information, labor safety and social security information, enterprise training information, etc. Information on the handling of Labor disputes, The report of information disclosure is in the form of: 1) including employee rights and interests information in the financial report. (2) including employee rights and interests information in the social responsibility report to construct an independent report on the rights and interests of workers and staff members. This paper holds that the report is independent of the report on the rights and interests of workers and staff members. The most applicable form of reporting is the third, The main body of information disclosure is listed companies, that is, workers' rights and interests information disclosure is first carried out in listed companies in China. Enterprises should take voluntary as the principle, through Internet websites, enterprise internal periodicals, forums, Staff and workers Congress and other channels to disclose the rights and interests of workers and staff information. The innovation of this paper lies in the proposal to include the disclosure of employee rights and interests information into the existing financial reporting system. The existing financial reporting system does not provide for disclosure of employee rights and interests information. This is a great defect. It has not been able to meet the increasing information demand of workers and staff. 2) the content of the protection of workers' rights and interests is regarded as the main content of the disclosure of workers' rights and interests, which is the innovation point that combines the disclosure of enterprise information with the labor law. From the perspective of enterprise information disclosure, It is suggested that the efficiency and effect of protecting the legitimate rights and interests of employees be disclosed through a report on the rights and interests of the workers and staff, and that a more open and transparent information communication mechanism be established to meet the information needs of the vast number of employees in the enterprise. To protect the rights and interests of workers to provide institutional support.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F233;F272.92

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