本文關(guān)鍵詞：食品行業(yè)企業(yè)社會(huì)責(zé)任信息披露研究　出處：《南京農(nóng)業(yè)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：食品行業(yè)一直是社會(huì)大眾心目中的良心行業(yè),與人們的生命健康狀況、生活質(zhì)量水平都有著密切的關(guān)聯(lián)。改革開放后,我國經(jīng)濟(jì)經(jīng)歷了從計(jì)劃經(jīng)濟(jì)向市場(chǎng)經(jīng)濟(jì)轉(zhuǎn)型的過程,這一時(shí)期,食品工業(yè)也順勢(shì)發(fā)展迅猛。經(jīng)歷過三聚氰胺事件、瘦肉精事件、上海染色饅頭事件的重?fù)?公眾對(duì)于食品安全的態(tài)度也已變得麻木和無奈,食品安全問題已然成為危及國民健康的重要問題。20世紀(jì)后期,經(jīng)濟(jì)一體化的浪潮席卷全球,各國企業(yè)間的競(jìng)爭(zhēng)不斷升級(jí)和白熱化。越來越多的企業(yè)經(jīng)營(yíng)者認(rèn)識(shí)到各方利益相關(guān)者對(duì)于企業(yè)生存發(fā)展的重要性。新時(shí)期下的企業(yè)發(fā)展應(yīng)當(dāng)看重的是平衡各利益相關(guān)方的綜合利益,而不僅僅在于滿足個(gè)別個(gè)體的利益。 企業(yè)需要定期的對(duì)社會(huì)責(zé)任信息進(jìn)行規(guī)范的披露,向各利益相關(guān)方展示自身的社會(huì)責(zé)任實(shí)踐成果和存在的不足,滿足社會(huì)各界對(duì)于了解企業(yè)履行社會(huì)責(zé)任狀況的需要。前人的研究已經(jīng)在企業(yè)社會(huì)責(zé)任內(nèi)涵的問題上形成了較為統(tǒng)一的觀點(diǎn),近年來,綜合利益相關(guān)者理論與企業(yè)社會(huì)責(zé)任理論對(duì)企業(yè)社會(huì)責(zé)任信息披露問題的研究也日益成熟。本文基于對(duì)企業(yè)社會(huì)責(zé)任理論和利益相關(guān)者理論的研究,從利益相關(guān)者角度對(duì)食品行業(yè)的企業(yè)社會(huì)責(zé)任信息披露狀況進(jìn)行研究。文章通過綜合運(yùn)用描述統(tǒng)計(jì)分析方法、層次分析法和專家意見法,對(duì)食品行業(yè)企業(yè)發(fā)布的企業(yè)社會(huì)責(zé)任報(bào)告進(jìn)行橫向比較與縱向分析,通過對(duì)食品行業(yè)企業(yè)社會(huì)責(zé)任報(bào)告的分析說明食品行業(yè)整體企業(yè)社會(huì)責(zé)任信息披露的質(zhì)量情況,挖掘食品行業(yè)在企業(yè)社會(huì)責(zé)任信息披露上可能存在的問題,并提出針對(duì)性的對(duì)策建議,具有一定的現(xiàn)實(shí)意義。 通過研究,本文得出如下結(jié)論。食品行業(yè)2002年至2011年以來發(fā)布的企業(yè)社會(huì)責(zé)任報(bào)告在數(shù)量上有了明顯的提升,但是發(fā)布社會(huì)責(zé)任報(bào)告的企業(yè)數(shù)量在食品行業(yè)企業(yè)總數(shù)中占的比重仍然很低,且報(bào)告質(zhì)量不高、沒有明顯的質(zhì)量進(jìn)步。具體問題包括：(1)報(bào)告篇幅普遍不長(zhǎng)、內(nèi)容不夠詳盡；(2)報(bào)告的編制標(biāo)準(zhǔn)披露較少、大部分企業(yè)采用的編制標(biāo)準(zhǔn)未與國際接軌；(3)報(bào)告審驗(yàn)工作不到位、披露較少；(4)報(bào)告質(zhì)量評(píng)估整體得分偏低、各責(zé)任板塊項(xiàng)下得分差距較大；(5)行業(yè)特殊性指標(biāo)披露不到位；(6)部分報(bào)告披露內(nèi)容存在不詳實(shí)的問題。 針對(duì)這些問題,筆者從促進(jìn)影響食品行業(yè)企業(yè)社會(huì)責(zé)任報(bào)告信息披露的外界因素發(fā)揮作用和充分發(fā)揮食品行業(yè)企業(yè)自身內(nèi)部的推動(dòng)作用兩方面提出了具體的對(duì)策建議。
[Abstract]:Food industry has always been the conscience of the public in the eyes of the community, and people's health, quality of life are closely related. After the reform and opening up. China's economy has experienced a transition from a planned economy to a market economy, this period, the food industry has also developed rapidly, experienced melamine incident, lean meatine incident, Shanghai dyed steamed bread incident hit hard. The public attitude towards food safety has become numb and helpless. Food safety has become an important issue that endangers national health. In the late 20th century, the tide of economic integration swept the world. More and more business operators realize the importance of stakeholders for the survival and development of enterprises. In the new period, enterprises should pay attention to the balance of interests. The comprehensive interests of the relevant parties. Not just to satisfy the interests of individual individuals. Enterprises need regular disclosure of social responsibility information to show their own social responsibility practices and shortcomings. To meet the needs of the community to understand the situation of corporate social responsibility. Previous studies have formed a more unified view on the connotation of corporate social responsibility in recent years. Comprehensive stakeholder theory and corporate social responsibility theory on corporate social responsibility information disclosure research is also increasingly mature. This paper based on corporate social responsibility theory and stakeholder theory research. From the perspective of stakeholders, this paper studies the situation of corporate social responsibility information disclosure in the food industry. Through the comprehensive use of descriptive statistical analysis method, analytic hierarchy process and expert opinion method. Horizontal comparison and longitudinal analysis of CSR reports issued by food industry enterprises are carried out. Through the analysis of the food industry corporate social responsibility report to explain the food industry as a whole corporate social responsibility information disclosure quality situation, explore the food industry in corporate social responsibility information disclosure may exist problems. And put forward targeted countermeasures and suggestions, has a certain practical significance. Through the research, this paper draws the following conclusions. The number of CSR reports issued by the food industry since 2002 to 2011 has significantly improved. However, the number of enterprises issuing social responsibility reports in the total number of enterprises in the food industry is still very low, and the quality of the report is not high. There has been no apparent improvement in quality. Specific issues include the general short and insufficiently detailed report; (2) the reporting standards are less disclosed, and most of the enterprises do not adopt the standards in line with the international standards; (3) the work of report examination and inspection is not in place and the disclosure is less; (4) the overall score of report quality assessment is low, and the difference of score under each responsibility plate is large; (5) the disclosure of industry particularity index is not in place; Part of the report disclosure content is not detailed problems. To address these issues. The author puts forward specific countermeasures and suggestions from two aspects: to promote the external factors that affect the disclosure of information on corporate social responsibility in food industry and to give full play to the internal push role of food industry enterprises.
【學(xué)位授予單位】：南京農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F270;F426.82;F275

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