本文選題：社會(huì)責(zé)任 + 信息披露　； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：近年來(lái),無(wú)論是國(guó)內(nèi)還是國(guó)際上,環(huán)境污染、食品安全問(wèn)題等事件的頻繁發(fā)生,使人們對(duì)于產(chǎn)品質(zhì)量安全問(wèn)題越來(lái)越關(guān)注,企業(yè)社會(huì)責(zé)任履行情況對(duì)其發(fā)展至關(guān)重要。隨著十八大報(bào)告中“五位一體”發(fā)展概念的提出,我國(guó)在發(fā)展戰(zhàn)略上已不僅僅是注重經(jīng)濟(jì)發(fā)展,更加注重生態(tài)文明建設(shè)。不僅是國(guó)家,企業(yè)亦是如此。從發(fā)展的角度來(lái)講,企業(yè)在關(guān)注利益最大化的同時(shí)更應(yīng)注重與經(jīng)濟(jì)、社會(huì)的可持續(xù)發(fā)展。由此看來(lái),企業(yè)承擔(dān)的多種社會(huì)責(zé)任就顯得格外重要了。傳統(tǒng)的成本、質(zhì)量等要求已經(jīng)不是衡量企業(yè)競(jìng)爭(zhēng)力的標(biāo)準(zhǔn),而企業(yè)承擔(dān)社會(huì)責(zé)任的效果才是企業(yè)實(shí)現(xiàn)可持續(xù)發(fā)展的關(guān)鍵因素。論文用七部分研究了蒙牛集團(tuán)社會(huì)責(zé)任報(bào)告。第一部分主要說(shuō)明了文章的選題背景和研究意義,以及國(guó)內(nèi)外學(xué)者對(duì)社會(huì)責(zé)任信息披露的研究現(xiàn)狀,還有論文的研究方法和創(chuàng)新點(diǎn);第二部分介紹了相關(guān)理論基礎(chǔ);第三部分介紹了蒙牛集團(tuán)在乳品行業(yè)的地位和蒙牛集團(tuán)社會(huì)責(zé)任信息披露的發(fā)展情況和蒙牛集團(tuán)社會(huì)責(zé)任報(bào)告的內(nèi)容。第四部分將蒙牛集團(tuán)社會(huì)責(zé)任報(bào)告與G4標(biāo)準(zhǔn)對(duì)比,為下文發(fā)現(xiàn)蒙牛集團(tuán)社會(huì)責(zé)任報(bào)告存在的問(wèn)題提供依據(jù);第五部分發(fā)現(xiàn)蒙牛集團(tuán)社會(huì)責(zé)任信息披露存在的問(wèn)題;第六部分對(duì)完善蒙牛集團(tuán)社會(huì)責(zé)任信息披露提出對(duì)策;第七部分為總結(jié)。本文通過(guò)研究得出以下結(jié)論:(1)蒙牛集團(tuán)的社會(huì)責(zé)任信息披露整體情況較好但同時(shí)也存在著不可小覷的問(wèn)題,蒙牛集團(tuán)信息披露主觀隨意性強(qiáng);定性描述為主,缺少定量信息;未披露第三方鑒證報(bào)告;數(shù)據(jù)包含范圍不明確等問(wèn)題。(2)根據(jù)問(wèn)題提出建議:首先企業(yè)應(yīng)端正其對(duì)社會(huì)責(zé)任信息披露的態(tài)度,認(rèn)識(shí)到企業(yè)社會(huì)責(zé)任信息是為利益相關(guān)者使用;蒙牛集團(tuán)在考慮行業(yè)特征后,從利益相關(guān)者角度出發(fā),增加定量信息披露;同時(shí)建立社會(huì)責(zé)任信息披露績(jī)效體系,擬定企業(yè)社會(huì)責(zé)任信息披露法律或者法規(guī)以規(guī)范社會(huì)責(zé)任信息披露的內(nèi)容并強(qiáng)化監(jiān)督。本文研究的創(chuàng)新點(diǎn):結(jié)合可持續(xù)發(fā)展和利益相關(guān)者角度理論,從公司的角度出發(fā),認(rèn)識(shí)到公司披露社會(huì)責(zé)任信息對(duì)其利益相關(guān)者的重要性。通過(guò)分析蒙牛集團(tuán)社會(huì)責(zé)任報(bào)告,并以G4標(biāo)準(zhǔn)為依據(jù)說(shuō)明蒙牛集團(tuán)社會(huì)責(zé)任信息披露中表現(xiàn)出來(lái)的主觀隨意性強(qiáng),缺少定量信息等問(wèn)題,并針對(duì)問(wèn)題提出建議。參考海內(nèi)外社會(huì)責(zé)任信息披露標(biāo)準(zhǔn),結(jié)合蒙牛集團(tuán)所處行業(yè)特點(diǎn),設(shè)計(jì)社會(huì)責(zé)任績(jī)效表,為完善國(guó)內(nèi)乳品行業(yè)社會(huì)責(zé)任信息披露體系建設(shè)提供參考。
[Abstract]:In recent years, with the frequent occurrence of environmental pollution and food safety, people pay more and more attention to the problem of product quality and safety. The implementation of corporate social responsibility is of great importance to its development. With the introduction of the concept of "five in one" in the report of the 18th National Congress of the Communist Party of China, the development strategy of our country has paid more attention not only to economic development, but also to the construction of ecological civilization. Not only the state, but also the enterprise. From the point of view of development, enterprises should pay more attention to the sustainable development of economy and society. In view of this, a variety of corporate social responsibility is particularly important. The traditional cost, quality and other requirements are no longer the standard to measure the competitiveness of enterprises, and the effect of corporate social responsibility is the key factor to realize the sustainable development of enterprises. This paper studies the social responsibility report of Mengniu Group in seven parts. The first part mainly explains the background and significance of the topic, the current situation of research on social responsibility information disclosure at home and abroad, as well as the research methods and innovation points of the paper, the second part introduces the relevant theoretical basis. The third part introduces the status of Mengniu Group in the dairy industry and the development of Mengniu Group Social responsibility Information Disclosure and the content of Mengniu Group Social responsibility report. The fourth part compares the social responsibility report of Mengniu Group with the G4 standard, which provides the basis for finding the problems in the social responsibility report of Mengniu Group below, and the fifth part finds the problems in the disclosure of social responsibility information of Mengniu Group. The sixth part puts forward the countermeasure to perfect the Mengniu group social responsibility information disclosure; the seventh part is the summary. This paper draws the following conclusions through the study: (1) the overall situation of Mengniu Group social responsibility information disclosure is good, but there are also problems that can not be underestimated, Mengniu Group information disclosure subjective randomness, qualitative description, lack of quantitative information; Third party authentication report is not disclosed; the scope of data is not clear. (2) make suggestions according to the problem: first, enterprises should correct their attitude towards social responsibility information disclosure, recognizing that corporate social responsibility information is used for stakeholders; After considering the characteristics of the industry, Mengniu Group increases quantitative information disclosure from the perspective of stakeholders and establishes the performance system of social responsibility information disclosure. To formulate corporate social responsibility information disclosure laws or regulations to regulate the content of social responsibility information disclosure and strengthen supervision. The innovation of this paper is to combine the theory of sustainable development and stakeholder perspective, from the perspective of the company, to recognize the importance of corporate disclosure of social responsibility information to its stakeholders. By analyzing the social responsibility report of Mengniu Group, and based on the G4 standard, this paper explains the subjective randomness and lack of quantitative information in the disclosure of social responsibility information of Mengniu Group, and puts forward some suggestions. Referring to the standards of social responsibility information disclosure at home and abroad and combining the characteristics of Mengniu Group, the paper designs a social responsibility performance table, which provides a reference for perfecting the construction of social responsibility information disclosure system of domestic dairy industry.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.82;F270

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