本文選題：企業(yè)社會責(zé)任 + 信息披露�。� 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：近年來,關(guān)于"企業(yè)社會責(zé)任"的討論日趨激烈,從最初的作為"舶來品"進(jìn)入人們的視線,到現(xiàn)在的已經(jīng)成為社會各界關(guān)注的一個熱門話題,可見"企業(yè)社會責(zé)任"在社會發(fā)展進(jìn)程中的地位已逐步提高。何為企業(yè)社會責(zé)任?企業(yè)履行社會責(zé)任的表現(xiàn)如何?如何獲取企業(yè)的社會責(zé)任信息?諸如此類的問題便也隨之而來。醫(yī)藥類企業(yè)作為市場經(jīng)濟這個大環(huán)境中的一員,其身份的特殊性不言而喻。它的存在與發(fā)展不僅關(guān)乎民生,更關(guān)系到整個社會的健康、有序發(fā)展。這種身份的特殊性同樣也通過其承擔(dān)的特殊社會責(zé)任而體現(xiàn)出來。然而,目前我國企業(yè)社會責(zé)任存在發(fā)展歷程短、發(fā)展水平低,缺乏統(tǒng)一的社會責(zé)任信息披露標(biāo)準(zhǔn),特別是缺乏對特殊行業(yè)、特殊類型企業(yè)的更具針對性、指導(dǎo)性的企業(yè)社會責(zé)任信息披露規(guī)范等問題�；谶@些問題的存在,以及提高企業(yè)社會責(zé)任意識,特別是提高行業(yè)特征突出的企業(yè)群體,如醫(yī)藥類企業(yè)的社會責(zé)任意識的客觀需要,選取有代表性的某一家或某幾家醫(yī)藥類企業(yè),對其社會責(zé)任信息披露現(xiàn)狀進(jìn)行深入分析、研究便顯得尤為重要。在對與"企業(yè)社會責(zé)任信息披露"這一主題相關(guān)的國內(nèi)外文獻(xiàn)進(jìn)行研究的基礎(chǔ)上,運用個案研究法,以HR醫(yī)藥公司為研究樣本,結(jié)合統(tǒng)計分析法和構(gòu)建體系法,分析HR醫(yī)藥公司的社會責(zé)任信息披露現(xiàn)狀、剖析其社會責(zé)任信息披露過程中存在的問題及相關(guān)成因,.并以這些問題為出發(fā)點,在對企業(yè)社會責(zé)任信息披露的目標(biāo)、原則進(jìn)行分析的基礎(chǔ)上,對HR醫(yī)藥公司原有的社會責(zé)任信息披露體系進(jìn)行完善,.構(gòu)建適用于HR醫(yī)藥公司的社會責(zé)任信息披露評價體系,并根據(jù)所構(gòu)建的評價體系對HR醫(yī)藥公司近幾年發(fā)布的獨立社會責(zé)任報告進(jìn)行綜合評分;最后,在上述分析與研究的基礎(chǔ)上,提出能夠確保HR醫(yī)藥公司社會責(zé)任信息披露體系有效運行的保障措施。
[Abstract]:In recent years, the discussion of "corporate social responsibility" has become increasingly fierce, from the original as "imported goods" into the eyes of people, to now has become a hot topic of concern from all walks of life. It can be seen that the position of corporate social responsibility in the process of social development has been gradually improved. What is corporate social responsibility? How does the enterprise fulfill its social responsibility? How to obtain corporate social responsibility information? Questions like this follow. Pharmaceutical enterprises as a member of the market economy environment, its identity is self-evident. Its existence and development are not only related to people's livelihood, but also to the healthy and orderly development of the whole society. The particularity of this identity is also reflected by its special social responsibility. However, at present, there is a short development history, low level of development and lack of uniform standards of disclosure of social responsibility information in China, especially for special industries and special types of enterprises. Guiding corporate social responsibility information disclosure standards and other issues. Based on the existence of these problems, and the objective need to raise the awareness of corporate social responsibility, especially the group of enterprises with prominent industry characteristics, such as pharmaceutical enterprises, It is very important to select a representative one or several pharmaceutical enterprises and analyze the current situation of their social responsibility information disclosure. On the basis of the research on the domestic and foreign literature related to the topic of "Corporate Social responsibility Information Disclosure", this paper applies the case study method, taking HR pharmaceutical company as the research sample, combining the statistical analysis method and the construction system method. This paper analyzes the current situation of social responsibility information disclosure in HR pharmaceutical companies, analyzes the problems existing in the process of social responsibility information disclosure and the related causes. Based on the analysis of the objectives and principles of corporate social responsibility information disclosure, the original social responsibility information disclosure system of HR pharmaceutical company is improved. To construct the evaluation system of social responsibility information disclosure for HR pharmaceutical company, and to evaluate the independent social responsibility report issued by HR pharmaceutical company in recent years. On the basis of the above analysis and research, this paper puts forward the safeguard measures to ensure the effective operation of HR pharmaceutical company's social responsibility information disclosure system.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.72;F270

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