【摘要】：近年來，重污染行業(yè)頻頻發(fā)生環(huán)境責(zé)任熱點問題，如2012年5月發(fā)生的三友化工污染門，該公司渤海灣排放了大量強堿性污水，波及渤海生態(tài)；2010年7月紫金礦業(yè)發(fā)生污染門，發(fā)生銅酸水滲漏事故，造成汀江部分水域嚴(yán)重污染。而筆者查閱兩家公司的公司年報和社會責(zé)任報告披露信息得知，兩家公司均沒有因為對環(huán)境嚴(yán)重污染，對環(huán)境責(zé)任成本的承擔(dān)有明顯的上漲。2010年9月15日，環(huán)保部發(fā)布《上市公司環(huán)境信息披露指南》，要求16類重污染行業(yè)上市公司應(yīng)該發(fā)布年度環(huán)境報告，定期披露污染排放等環(huán)境信息，號召企業(yè)積極承擔(dān)社會責(zé)任成本。根據(jù)國家近日發(fā)布的《2012年中國企業(yè)社會責(zé)任報告》可知，國有公司社會責(zé)任承擔(dān)社會責(zé)任成本水平整體高于外資企業(yè)和民營企業(yè)，但是國有公司慈善捐贈支出有所下降，2012年捐贈額約115.63億元，占企業(yè)捐贈總量的23.8%。由此現(xiàn)象可看出，重污染行業(yè)國有公司雖然承擔(dān)社會責(zé)任成本整體水平較高，卻沒有在環(huán)境責(zé)任成本和社會公益責(zé)任成本的承擔(dān)中起帶頭作用。因此，研究重污染行業(yè)國有公司社會責(zé)任成本問題，有利于促進重污染行業(yè)國有公司發(fā)展，帶動民營企業(yè)、外資企業(yè)對社會責(zé)任成本的承擔(dān)，這對整個社會經(jīng)濟進步都具有非常重要的意義。 本文采用了規(guī)范的研究方法，整體按照提出問題、分析問題和解決問題的邏輯順序，遵循理論概述、現(xiàn)狀分析和對策建議等規(guī)則，適當(dāng)運用歸納分析法和比較分析法等對重污染行業(yè)國有公司社會責(zé)任成本問題進行分析和研究。 本文以重污染行業(yè)國有公司為研究對象，分析重污染行業(yè)國有公司在社會責(zé)任成本管理上存在的問題，，對其進行數(shù)據(jù)估算，進而分析其存在問題的原因，并借鑒英、美兩國對社會責(zé)任成本管理的經(jīng)驗，最后找出促使重污染行業(yè)國有公司承擔(dān)社會責(zé)任成本的對策。沿著這個思路，本文共分為以下六個部分： 第一部分是引言。主要內(nèi)容包括本文的研究背景、研究意義、國內(nèi)外相關(guān)文獻綜述，本文的研究思路、方法和框架。 第二部分是重污染行業(yè)國有公司社會責(zé)任成本一般理論的闡述。主要內(nèi)容包括幾個基本概念的約定、重污染行業(yè)國有公司社會責(zé)任成本的一般理論概述和重污染行業(yè)國有公司社會責(zé)任成本研究的理論基礎(chǔ)。 第三部分是重污染行業(yè)國有公司社會責(zé)任成本的現(xiàn)實分析。主要內(nèi)容包括重污染行業(yè)國有公司社會責(zé)任成本管理上存在的問題、重污染行業(yè)國有公司社會責(zé)任成本的估算和重污染行業(yè)國有公司社會責(zé)任成本問題的原因。其中，重污染行業(yè)國有公司社會責(zé)任成本管理上的問題主要有社會責(zé)任成本內(nèi)容缺乏公共知情透明性，環(huán)境污染嚴(yán)重、對環(huán)境責(zé)任成本承擔(dān)不夠，承擔(dān)社會公益責(zé)任成本不足；重污染行業(yè)國有公司社會責(zé)任成本的估算內(nèi)容包括估算前提具體估算及估算結(jié)果并對其進行分析；重污染行業(yè)國有公司社會責(zé)任成本問題的原因有內(nèi)部原因和外部原因，其中內(nèi)部原因有國有公司管理者承擔(dān)社會責(zé)任成本認(rèn)識不足，重污染行業(yè)國有公司社會責(zé)任成本存在經(jīng)濟外部性，企業(yè)承擔(dān)社會責(zé)任成本多少與個人利益關(guān)系不大，社會責(zé)任成本承擔(dān)過多會影響當(dāng)期利潤，其外部原因有社會責(zé)任成本監(jiān)督體制不完善，企業(yè)社會責(zé)任成本評價指標(biāo)尚未建成，國有公司社會責(zé)任成本披露制度未強制實施、指定完成，社會責(zé)任成本核算困難。 第四部分是英美兩國社會責(zé)任成本管理上的經(jīng)驗借鑒及啟示。內(nèi)容主要包括美國、英國企業(yè)社會責(zé)任成本管理的實踐狀況、英美兩國社會責(zé)任成本管理經(jīng)驗的啟示。其中，美國重污染行業(yè)國有公司對社會責(zé)任成本管理的具體做法包括推出SA8000標(biāo)準(zhǔn)、促使國有企業(yè)承擔(dān)社會責(zé)任成本，對社會責(zé)任成本進行分類、方便管理，對重污染行業(yè)國有公司社會責(zé)任成本進行定期披露，特別對環(huán)境責(zé)任成本承擔(dān)情況進行強制披露；英國重污染行業(yè)國有公司對社會責(zé)任成本管理的具體做法包括推出AAI000審驗標(biāo)準(zhǔn)、促進企業(yè)進行社會責(zé)任成本披露，以社會責(zé)任成本內(nèi)容為依據(jù)、分類披露，政府以設(shè)立的社會責(zé)任指數(shù)為標(biāo)準(zhǔn)、對企業(yè)承擔(dān)社會責(zé)任成本情況進行監(jiān)督，非政府機構(gòu)、媒體及社會公眾對重污染行業(yè)國有公司社會責(zé)任成本承擔(dān)狀況進行監(jiān)督；英美兩國社會責(zé)任成本管理經(jīng)驗的啟示包括區(qū)分不同行業(yè)、對重點企業(yè)的社會責(zé)任成本進行重點管理，結(jié)合國情、完善重污染行業(yè)國有公司社會責(zé)任成本管理體系，設(shè)定社會責(zé)任成本披露模式、督促企業(yè)披露社會責(zé)任成本。 第五部分是加強重污染行業(yè)國有公司社會責(zé)任成本管理的對策。內(nèi)容主要包括加強重污染行業(yè)國有公司社會責(zé)任成本管理的整體思考，加強重污染行業(yè)國有公司社會責(zé)任成本管理的內(nèi)部對策思考和外部對策思考。其中，加強重污染行業(yè)國有公司社會責(zé)任成本管理的整體思考包括目標(biāo)、原則和具體步驟；加強重污染行業(yè)國有公司社會責(zé)任成本管理的內(nèi)部對策包括提升管理者承擔(dān)社會責(zé)任成本的意思，形成有利于企業(yè)承擔(dān)社會責(zé)任成本的人才激勵機制；加強重污染行業(yè)國有公司社會責(zé)任成本管理的外部對策包括建立企業(yè)社會責(zé)任成本核算體系，完善企業(yè)社會責(zé)任成本信息披露模式，建立社會責(zé)任成本指標(biāo)體系，加強對重污染行業(yè)國有公司的社會責(zé)任成本監(jiān)督，充實企業(yè)承擔(dān)社會責(zé)任成本的相關(guān)政策和法律。 第六部分是本文的結(jié)語。該部分總結(jié)了本文的結(jié)論、本文研究存在的不足以及未來進一步研究的展望。
[Abstract]:In recent years, heavy pollution industry has frequently occurred the hot issue of environmental responsibility, such as the Sanyou chemical pollution gate, which occurred in May 2012, the company Bohai Bay discharged a large amount of strong alkaline sewage and affected Bohai ecology; in July 2010, the purple gold mining industry occurred the pollution door and occurred the copper acid water leakage accident, causing serious pollution in some waters of the Ting River. And the author consulted two The company's company annual report and social responsibility report disclosure information that both companies have no serious environmental pollution, the cost of environmental responsibility has a significant rise in September 15th.2010, the Ministry of environmental protection issued < listed company environmental information disclosure Guide >, the 16 categories of heavy pollution industry listed companies should publish the annual environmental report. According to the report of China's corporate social responsibility (CSR) published recently in <2012, we know that the social responsibility cost of social responsibility of state-owned companies is higher than that of foreign-funded enterprises and private enterprises as a whole, but the expenditure on charitable donation of state-owned companies is lower. In 2012, the contribution of the donation was about 11 billion 563 million yuan, accounting for the 23.8%. of the total amount of donations in the enterprise. As a result, the state-owned companies in heavy pollution industry did not take the lead in the cost of environmental responsibility and social public welfare responsibility, although they had higher overall level of social responsibility costs. Therefore, the social responsibility for the state-owned companies in heavy pollution industry was studied. The cost problem is conducive to the promotion of the development of the state-owned companies in the heavy pollution industry, and the commitment of the private enterprises and foreign enterprises to the cost of social responsibility, which is of great significance to the whole social and economic progress.
This paper adopts the normative research method, and according to the question, the logical sequence of analyzing and solving the problem, following the rules of the theory overview, the present situation analysis and the countermeasures and suggestions, and using the inductive analysis method and the comparative analysis method properly, the social responsibility cost of the heavy pollution industry is analyzed and studied.
Taking the state-owned companies in heavy pollution industry as the research object, this paper analyzes the problems existing in the management of social responsibility cost in heavy pollution industry, estimates the data and analyzes the reasons for its problems, and draws on the experience of the United States and the United States in the management of social responsibility costs, and finally finds out the state-owned companies in the heavy pollution industry. This paper is divided into six parts:
The first part is the introduction. The main content includes the research background, research significance, domestic and foreign literature review, research ideas, methods and framework.
The second part is the general theory of the social responsibility cost of the state-owned companies in the heavy pollution industry. The main contents include the agreement of several basic concepts, the general theory of the social responsibility cost of the state-owned companies in the heavy pollution industry and the theoretical basis of the research on the social responsibility cost of the heavy pollution industry.
The third part is the actual analysis of the social responsibility cost of the state-owned companies in the heavy pollution industry. The main contents include the problems in the cost management of the social responsibility of the state-owned companies in the heavy pollution industry, the cost of the social responsibility of the state-owned companies in the heavy pollution industry and the reasons for the responsibility cost of the state-owned companies in the heavy pollution industry. The main problems of the social responsibility cost management of the state-owned companies in the industry are the lack of public informed transparency, the serious environmental pollution, the lack of the cost of environmental responsibility and the lack of the cost of social public welfare responsibility. The estimated content of the social responsibility of the state-owned companies in the heavy pollution industry includes the specific estimation of the estimation premise. The reasons for the social responsibility cost of the state-owned companies in the heavy pollution industry are internal and external reasons, among which the internal reasons are that the managers of the state-owned companies are not aware of the cost of social responsibility. The social responsibility of the state-owned companies in the heavy pollution industry has the economic externality, and the enterprises undertake the social responsibility. The relationship between the cost and the personal interests is not very important. The excessive cost of social responsibility will affect the current profit. The external reasons are the imperfect supervision system of the social responsibility cost, the index of the cost evaluation of the social responsibility of the enterprise has not been completed, the social responsibility cost disclosure system of the state-owned companies is not enforced, the specified completion and the cost accounting of social responsibility are completed. It's difficult.
The fourth part is the experience and Enlightenment of the cost management of social responsibility in the United States and Britain. It mainly includes the practice of the United States, the social responsibility cost management of British enterprises, the Enlightenment of the experience of the cost management of social responsibility in the United States and the United States. The SA8000 standard makes the state-owned enterprises take on the cost of social responsibility, classify the cost of social responsibility, make it easy to manage the cost of the social responsibility of the state-owned companies in the heavy pollution industry, and make the compulsory disclosure of the cost of the environmental responsibility; the state-owned companies in the heavy pollution industry have the cost management of the social responsibility. The practice includes the introduction of the AAI000 examination standards, promoting the disclosure of social responsibility costs by enterprises, according to the content of social responsibility cost, and classified disclosure. The government takes the social responsibility index as the standard, and supervises the cost of social responsibility for enterprises, the non-governmental machinery, the media and the public to the heavy pollution industry state companies. The cost assumption of social responsibility is supervised, and the Enlightenment of the social responsibility cost management experience of the two countries includes the distinction between different industries, the key management of the social responsibility cost of key enterprises, the improvement of the social responsibility cost management system of the heavy polluting industries, the setting of social responsibility cost disclosure mode and the supervision of the enterprises. The industry discloses the cost of social responsibility.
The fifth part is to strengthen the management of social responsibility cost management of state-owned companies in heavy pollution industry. The main contents include strengthening the overall thinking of the cost management of the social responsibility of the state-owned companies in heavy pollution industry, strengthening the internal countermeasures and external Countermeasures of the social responsibility cost management of the state-owned companies in heavy pollution industry. The overall thinking of the cost management of the social responsibility of the state-owned companies includes objectives, principles and specific steps; strengthening the internal Countermeasures of the cost management of the social responsibility of the state-owned companies in the heavy pollution industry includes the promotion of the meaning of the cost of social responsibility for the managers, the formation of the incentive mechanism for the enterprise to bear the cost of social responsibility, and the strengthening of the heavy pollution. The external Countermeasures of the cost management of the social responsibility of the state-owned companies in dyeing industry include establishing the cost accounting system of corporate social responsibility, perfecting the information disclosure mode of the cost of social responsibility of enterprises, establishing the social responsibility cost index system, strengthening the social responsibility of the state-owned companies in the heavy pollution industry, and enriching the cost of social responsibility for the enterprises. Relevant policies and laws.
The sixth part is the conclusion of this paper. This part summarizes the conclusions of this paper, the shortcomings of this study and the future prospects for further research.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：X322;F270

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