本文選題：林業(yè)企業(yè)　切入點(diǎn)：價(jià)值鏈　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：一個(gè)企業(yè)發(fā)展到一定程度之后,要積極承擔(dān)起其應(yīng)承擔(dān)的社會(huì)責(zé)任。雖然現(xiàn)在中國(guó)的經(jīng)濟(jì)發(fā)展水平越來越高,但在很多情況下,卻破壞了環(huán)境,這樣的經(jīng)濟(jì)發(fā)展很難長(zhǎng)期持續(xù)。在這樣的情況下,林業(yè)企業(yè)除了要達(dá)到其經(jīng)濟(jì)責(zé)任的目標(biāo),還要積極承擔(dān)其他源于自身特點(diǎn)的社會(huì)責(zé)任,加強(qiáng)對(duì)生態(tài)環(huán)境的保護(hù),提高森林資源的可持續(xù)利用水平。同時(shí),履行社會(huì)責(zé)任只是第一步,接下來林業(yè)企業(yè)還要能夠做到及時(shí)、完整、準(zhǔn)確地披露社會(huì)責(zé)任會(huì)計(jì)信息。首先,本文對(duì)林業(yè)企業(yè)應(yīng)承擔(dān)的一般社會(huì)責(zé)任和特殊社會(huì)責(zé)任進(jìn)行了梳理,站在社會(huì)整體的角度,構(gòu)建了林業(yè)企業(yè)的價(jià)值鏈模型,基于該價(jià)值鏈模型,構(gòu)建了林業(yè)企業(yè)價(jià)值鏈上的社會(huì)責(zé)任優(yōu)序模型,將林業(yè)企業(yè)應(yīng)承擔(dān)的社會(huì)責(zé)任分為三個(gè)層次。其次,結(jié)合林業(yè)企業(yè)生產(chǎn)經(jīng)營(yíng)的特點(diǎn),在優(yōu)序模型的基礎(chǔ)上,本文設(shè)計(jì)了41項(xiàng)指標(biāo)對(duì)林業(yè)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露水平進(jìn)行評(píng)價(jià)。評(píng)價(jià)結(jié)果顯示,雖然有越來越多的林業(yè)企業(yè)選擇披露社會(huì)責(zé)任會(huì)計(jì)信息,但是與其他行業(yè)相比,依然處于比較低的水平,將來還有很大的提升空間。其中,Ⅱ類企業(yè)(沒有林地資源的企業(yè))社會(huì)責(zé)任會(huì)計(jì)信息披露質(zhì)量要好于Ⅰ類企業(yè)(擁有林地資源的企業(yè))。我國(guó)林業(yè)類上市公司在第一社會(huì)責(zé)任方面的會(huì)計(jì)信息披露水平最好,在第二社會(huì)責(zé)任方面的會(huì)計(jì)信息披露水平最差。接著,本文從兩種類型的企業(yè)中分別選取一家,從幾個(gè)不同的方面對(duì)這兩家企業(yè)披露的社會(huì)責(zé)任會(huì)計(jì)信息進(jìn)行了比較。最后,本文綜合以上的研究成果,分別從核心企業(yè)和社會(huì)關(guān)系層面提出了10條改進(jìn)意見。
[Abstract]:After a certain degree of development, an enterprise should actively assume its social responsibilities. Although China's economic development level is getting higher and higher, in many cases, it has destroyed the environment. Such economic development is difficult to sustain for a long time. Under such circumstances, in addition to achieving the goal of their economic responsibility, forestry enterprises should actively undertake other social responsibilities derived from their own characteristics and strengthen the protection of the ecological environment. Improve the level of sustainable use of forest resources. At the same time, fulfilling social responsibility is only the first step, and then forestry enterprises should be able to disclose social responsibility accounting information in a timely, complete and accurate manner. In this paper, the general social responsibility and special social responsibility of forestry enterprises are sorted out, and the value chain model of forestry enterprises is constructed from the perspective of the whole society, based on the value chain model. The social responsibility model of forestry enterprise value chain is constructed, and the social responsibility of forestry enterprise is divided into three levels. Secondly, combining the characteristics of forestry enterprise production and management, based on the optimal order model. In this paper, 41 indexes are designed to evaluate the level of social responsibility accounting information disclosure of forestry enterprises. The evaluation results show that although more and more forestry enterprises choose to disclose social responsibility accounting information, but compared with other industries, Still at a relatively low level, and there is still a lot of room for improvement in the future. The quality of social responsibility accounting information disclosure of class 鈪，

本文編號(hào)：1636804