本文選題：社會(huì)責(zé)任 + 利益相關(guān)者　； 參考：《陜西科技大學(xué)》2013年碩士論文

【摘要】：近年來，人們?cè)陉P(guān)注企業(yè)財(cái)務(wù)報(bào)表以外，越來越關(guān)注企業(yè)社會(huì)責(zé)任報(bào)告。由于其與財(cái)務(wù)報(bào)表披露內(nèi)容的不同，一方面提供更完善的信息，使得使用者更加全面的了解企業(yè)；另一方面也是對(duì)企業(yè)承擔(dān)社會(huì)責(zé)任的一種監(jiān)督。這兩方面對(duì)于整個(gè)社會(huì)來說，后者越來越受到人們的認(rèn)可和重視。 企業(yè)社會(huì)責(zé)任是企業(yè)以倫理道德來約束自己的經(jīng)濟(jì)行為，在現(xiàn)代社會(huì)中，它的良好履行有利于社會(huì)的和諧發(fā)展，這一理念不僅可以規(guī)范企業(yè)自身的行為，也是約束與之相關(guān)企業(yè)的行為。遵循了這個(gè)原則，企業(yè)在創(chuàng)造經(jīng)濟(jì)效益的同時(shí)，才能保證與社會(huì)和諧發(fā)展，實(shí)現(xiàn)企業(yè)與社會(huì)的雙贏。食品行業(yè)屬于社會(huì)產(chǎn)業(yè)中重要的一份子，隨著人們生活品質(zhì)的不斷提高，推動(dòng)該行業(yè)迅速的發(fā)展。然而最近接連不斷的食品安全問題降低了其發(fā)展速度，也使人們?cè)械男湃蔚涞降凸�，，這里面透漏著企業(yè)的不誠(chéng)信及對(duì)自身責(zé)任的不重視。因此，食品行業(yè)應(yīng)承擔(dān)的社會(huì)責(zé)任受到人們的普遍關(guān)注。 本研究利用相關(guān)財(cái)務(wù)分析方法對(duì)相關(guān)衡量指標(biāo)進(jìn)行量化分析，總結(jié)評(píng)價(jià)食品行業(yè)應(yīng)承擔(dān)的社會(huì)責(zé)任及社會(huì)責(zé)任的履行情況和報(bào)告質(zhì)量，以研究因子為基礎(chǔ)找出原因并提出建設(shè)性意見，為建立食品類行業(yè)的社會(huì)責(zé)任報(bào)告體系提供合理化建議。本研究選取2009—2011年三年食品行業(yè)獨(dú)立報(bào)出企業(yè)社會(huì)責(zé)任報(bào)告的企業(yè)為樣本。一方面通過統(tǒng)計(jì)分析得出食品行業(yè)社會(huì)責(zé)任報(bào)告報(bào)出數(shù)量很少；另一方面通過對(duì)企業(yè)相關(guān)財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)的收集，運(yùn)用財(cái)務(wù)管理中的相關(guān)統(tǒng)計(jì)方法對(duì)數(shù)據(jù)進(jìn)行實(shí)證分析，對(duì)樣本企業(yè)進(jìn)行質(zhì)量評(píng)價(jià)，以百分制計(jì)得出樣本企業(yè)整體平均分值不高于20分。通過對(duì)其他行業(yè)相關(guān)數(shù)據(jù)的收集，分析比較出食品行業(yè)社會(huì)責(zé)任報(bào)告質(zhì)量較差。最后，依據(jù)上述結(jié)論分析原因并提出提高食品行業(yè)社會(huì)責(zé)任質(zhì)量的合理化建議。一是政府部門應(yīng)加快有關(guān)行業(yè)社會(huì)責(zé)任報(bào)告規(guī)范，為社會(huì)責(zé)任報(bào)告機(jī)制的建立提供法律保障；二是不斷提升企業(yè)對(duì)社會(huì)責(zé)任報(bào)告的認(rèn)識(shí)，食品行業(yè)要想建立自身的獨(dú)立社會(huì)責(zé)任報(bào)告，需要本行業(yè)企業(yè)的推動(dòng)；三是利用局外人的壓力推動(dòng)其完善，主動(dòng)引導(dǎo)及輿論傳播的形式促進(jìn)食品行業(yè)社會(huì)責(zé)任機(jī)制的完善。
[Abstract]:In recent years, people pay more and more attention to corporate social responsibility report in addition to financial statements. Because of its difference from the disclosure of financial statements, on the one hand, it provides more perfect information, which makes the users understand the enterprise more comprehensively; on the other hand, it is a kind of supervision to the enterprise to bear the social responsibility. These two aspects are more and more recognized and valued by people for the whole society. Corporate social responsibility (CSR) is an enterprise's economic behavior that is restrained by ethics and morality. In modern society, its good performance is conducive to the harmonious development of the society. This concept can not only regulate the behavior of the enterprise itself. It also constrains the behavior of related enterprises. Following this principle, the enterprise can create economic benefits, at the same time, it can guarantee the harmonious development with the society, and realize the win-win situation between the enterprise and the society. The food industry is an important part of the social industry, with the continuous improvement of people's quality of life, promote the rapid development of the industry. However, the recent continuous food safety problems have slowed down its development speed, and also made people's original trust fall to a low point, which reveals the dishonesty of enterprises and the lack of attention to their own responsibilities. Therefore, the food industry should bear the social responsibility by people's universal concern. In this study, the relevant financial analysis method is used to quantify the relevant indicators, and to summarize and evaluate the social responsibility of the food industry and the implementation of social responsibility and the quality of the report. Based on the research factors, the author finds out the reasons and puts forward some constructive suggestions for the establishment of the social responsibility reporting system in the food industry. In this study, three years from 2009 to 2011, the food industry reported corporate social responsibility reports as a sample. On the one hand, through statistical analysis, we can find that the number of social responsibility reports in food industry is very small; on the other hand, through the collection of related financial indicators and non-financial indicators of enterprises, we use the relevant statistical methods in financial management to make empirical analysis of the data. The average score of sample enterprises is less than 20 points. Through collecting related data of other industries, the quality of social responsibility report in food industry was analyzed and compared. Finally, according to the above conclusions, the paper analyzes the reasons and puts forward some reasonable suggestions to improve the quality of social responsibility in food industry. First, government departments should speed up the regulation of social responsibility reporting in relevant industries to provide legal protection for the establishment of a social responsibility reporting mechanism; second, they should constantly enhance the understanding of social responsibility reporting by enterprises. If the food industry wants to establish its own independent social responsibility report, it needs the promotion of the industry enterprises; third, it needs to make use of the pressure of outsiders to promote its perfection, and to promote the improvement of the social responsibility mechanism of the food industry in the form of active guidance and public opinion dissemination.
【學(xué)位授予單位】：陜西科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F270;F426.82

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