本文關(guān)鍵詞： 食品行業(yè) 產(chǎn)品質(zhì)量 社會責(zé)任會計(jì) 資產(chǎn)負(fù)債表　出處：《東華大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著社會經(jīng)濟(jì)的發(fā)展和人類文明程度的提高,社會各界越來越關(guān)注企業(yè)的社會責(zé)任。與其他行業(yè)相比,食品行業(yè)與人民日常生活最為密切相關(guān),其產(chǎn)品一旦出現(xiàn)問題,對人體健康和生命安全產(chǎn)生的危害是直接的,而且該危害有疊加性和廣泛性,食品安全體系一旦崩潰,會引發(fā)社會公眾的集體恐慌,正是由于食品行業(yè)的這種特殊性,它承擔(dān)著重于其他行業(yè)的社會責(zé)任。再加上近年來食品安全事故頻發(fā),尤其是奧運(yùn)年三聚氰胺奶粉事件導(dǎo)致多名嬰兒出現(xiàn)腎結(jié)石病癥,使食品行業(yè)產(chǎn)品社會責(zé)任履行情況成為社會關(guān)注的焦點(diǎn)。在這種背景下,構(gòu)建以產(chǎn)品質(zhì)量為核心的食品行業(yè)社會責(zé)任會計(jì)體系,不僅對于我國食品行業(yè)社會責(zé)任工作的開展和改進(jìn)有著重要的指導(dǎo)意義,而且對于實(shí)現(xiàn)食品安全具有較強(qiáng)的現(xiàn)實(shí)意義。 本文共分為七章,第一章緒論部分從頻發(fā)的食品行業(yè)產(chǎn)品安全危機(jī)事件入手,首先提出了本文的背景與現(xiàn)實(shí)意義,然后對本文研究內(nèi)容、方法、創(chuàng)新及難點(diǎn)等進(jìn)行了介紹；第二章文獻(xiàn)綜述部分對社會責(zé)任與社會責(zé)任會計(jì)發(fā)展歷程與前人研究成果進(jìn)行梳理,以正確認(rèn)識社會責(zé)任的內(nèi)涵,選擇正確的披露方式和披露內(nèi)容,為后文的研究奠定基礎(chǔ)；第三章從理論基礎(chǔ)和會計(jì)核算體系兩個(gè)方面介紹了社會責(zé)任會計(jì)理論框架,開始將研究觸角伸到了會計(jì)核算層面；第四章著重分析食品行業(yè)社會責(zé)任會計(jì)關(guān)注的主要內(nèi)容、食品行業(yè)產(chǎn)品的特征,并運(yùn)用統(tǒng)計(jì)分析的方法分析了社會責(zé)任信息披露的現(xiàn)狀,用問卷調(diào)查的方法分析了信息使用者對現(xiàn)有財(cái)務(wù)報(bào)告和食品行業(yè)信息披露的看法,提出相應(yīng)問題；第五章在理論與現(xiàn)實(shí)的基礎(chǔ)上,本文開始構(gòu)建適用于食品行業(yè)的、有針對性的社會責(zé)任會計(jì)體系,包括要素界定、賬戶分類以及對傳統(tǒng)財(cái)務(wù)報(bào)表的改進(jìn)；第六章以雙匯集團(tuán)為例,檢驗(yàn)該體系的實(shí)際可行性,以數(shù)據(jù)和業(yè)務(wù)說明該體系的實(shí)際運(yùn)用情況；第七章說明了本文的結(jié)論、局限性以及未來的研究方向與空間。 本文主要運(yùn)用了文獻(xiàn)研究法、案例研究法、問卷調(diào)查法以及科目與指標(biāo)創(chuàng)立等方法,試圖構(gòu)建一個(gè)具有可行性與有用性的食品行業(yè)社會責(zé)任會計(jì)體系,為社會對企業(yè)產(chǎn)品質(zhì)量的檢驗(yàn)和監(jiān)督提供參考,以盡早出臺相關(guān)核算方法,降低企業(yè)與利益相關(guān)者之間的信息不對稱程度,并且促進(jìn)企業(yè)生產(chǎn)、經(jīng)營活動(dòng)的合理化和規(guī)范化,保護(hù)利益相關(guān)者利益,實(shí)現(xiàn)經(jīng)濟(jì)與社會的可持續(xù)發(fā)展,同時(shí)豐富會計(jì)理論體系,充實(shí)社會責(zé)任會計(jì)內(nèi)容,擴(kuò)展社會責(zé)任會計(jì)在實(shí)踐中的應(yīng)用范圍。
[Abstract]:With the development of social economy and the improvement of human civilization, people from all walks of life pay more and more attention to corporate social responsibility. Compared with other industries, the food industry is most closely related to people's daily life. Once its products have problems, the harm to human health and life safety is direct, and the harm is superimposed and widespread. Once the food safety system collapses, it will cause the collective panic of the public. It is precisely because of the particularity of the food industry that it undertakes social responsibility focused on other industries. In addition, food safety accidents occur frequently in recent years. In particular, the Olympic year melamine milk powder incident caused many infants to develop kidney stone disease, so that the food industry product social responsibility performance has become the focus of social attention. In this context. The construction of food industry social responsibility accounting system with product quality as the core, not only for the development and improvement of food industry social responsibility work has an important guiding significance. And for the realization of food safety has a strong practical significance. This paper is divided into seven chapters, the first chapter of the introduction from the frequent food industry product safety crisis events, first put forward the background and practical significance of this paper, and then the content of this study, methods. Innovation and difficulties are introduced. Chapter II literature review part of the social responsibility and social responsibility accounting development process and previous research results are combed in order to correctly understand the connotation of social responsibility and choose the correct disclosure method and disclosure content. Lay the foundation for the later research; The third chapter introduces the theoretical framework of social responsibility accounting from two aspects: theoretical basis and accounting system. Chapter 4th focuses on the analysis of the food industry social responsibility accounting focus on the main content, food industry product characteristics, and the use of statistical analysis method to analyze the current situation of social responsibility information disclosure. This paper analyzes the views of information users on the existing financial reports and information disclosure of food industry by means of questionnaire, and puts forward the corresponding problems. On the basis of theory and reality, the 5th chapter starts to construct a targeted social responsibility accounting system for the food industry, including the definition of elements, the classification of accounts and the improvement of traditional financial statements. Chapter 6th takes Shuanghui Group as an example to test the practical feasibility of the system and explain the actual application of the system with data and business. Chapter 7th explains the conclusion, limitation and future research direction and space. This article mainly uses the literature research method, the case study method, the questionnaire survey method as well as the subject and the index foundation and so on method, attempts to construct a feasible and useful food industry social responsibility accounting system. To provide a reference for the inspection and supervision of enterprise product quality in order to introduce relevant accounting methods as early as possible, reduce the degree of information asymmetry between enterprises and stakeholders, and promote the production of enterprises. The rationalization and standardization of business activities, the protection of the interests of stakeholders, the realization of sustainable economic and social development, at the same time enrich the accounting theory system, enrich the content of social responsibility accounting. Expand the scope of application of social responsibility accounting in practice.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.72;F426.82;F270

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本文編號：1491402