發(fā)布時(shí)間：2018-05-27 11:12

  本文選題：食品行業(yè) + 社會(huì)責(zé)任會(huì)計(jì)�。� 參考：《南華大學(xué)》2013年碩士論文

【摘要】：伴隨著全球經(jīng)濟(jì)的迅速發(fā)展、商業(yè)文明的不斷進(jìn)步，可持續(xù)發(fā)展成為當(dāng)今時(shí)代的發(fā)展理念，企業(yè)生產(chǎn)經(jīng)營的目標(biāo)不再是僅僅追求經(jīng)濟(jì)效益，同時(shí)要將產(chǎn)品安全、環(huán)境污染等社會(huì)及環(huán)境因素考慮在內(nèi)。企業(yè)積極履行社會(huì)責(zé)任有利于社會(huì)發(fā)展、有利于企業(yè)長遠(yuǎn)發(fā)展，是可持續(xù)發(fā)展的必然要求。然而，近期頻發(fā)的食品安全事件，如“三聚氰胺”“雙匯瘦肉精”和“地溝油”等事件，食品行業(yè)的社會(huì)責(zé)任信息披露成為公眾了解其產(chǎn)品安全的重要途徑，股東、債權(quán)人、政府、社會(huì)公眾等利益相關(guān)者要求食品行業(yè)披露社會(huì)責(zé)任信息的愿望更加強(qiáng)烈。但鑒于社會(huì)責(zé)任的推行在我國仍不健全，尚未形成強(qiáng)制披露制度，食品行業(yè)社會(huì)責(zé)任的履行遠(yuǎn)不符合社會(huì)公眾的期望。 本文首先回顧了國內(nèi)外企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的研究成果。其次，以利益相關(guān)者理論、三重底線理論、信息不對(duì)稱理論、信號(hào)傳遞理論、代理理論及會(huì)計(jì)學(xué)理論為基礎(chǔ)，分析了社會(huì)責(zé)任會(huì)計(jì)信息披露的影響因素。再次本文選取2010年、2011年我國食品行業(yè)上市公司為研究對(duì)象，并提出相關(guān)假設(shè)，同時(shí)引入食品行業(yè)社會(huì)責(zé)任會(huì)計(jì)指數(shù)SDI，并結(jié)合我國資本市場及食品行業(yè)的特點(diǎn)，從公司特征、治理結(jié)構(gòu)以及公司所處區(qū)域發(fā)展水平等角度定義本文的七個(gè)自變量，得出我國上市公司社會(huì)責(zé)任會(huì)計(jì)信息披露影響因素的多元回歸模型。運(yùn)用SPSS19.0對(duì)我國食品行業(yè)上市公司2010年、2011年社會(huì)責(zé)任會(huì)計(jì)信息披露進(jìn)行描述性統(tǒng)計(jì)分析，并針對(duì)所建模型進(jìn)行多元回歸分析，對(duì)食品行業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的影響因素進(jìn)行實(shí)證檢驗(yàn)，本文通過實(shí)證分析，得出如下結(jié)論：（1）我國食品行業(yè)上市公司2010年、2011年社會(huì)責(zé)任會(huì)計(jì)信息披露整體水平較低，，2011年的披露情況略優(yōu)于2010年。上市公司公司傾向于不披露或較少披露不利于公司形象的社會(huì)責(zé)任信息，披露有利于提高企業(yè)形象的社會(huì)責(zé)任信息。（2）2010年度、2011年度數(shù)據(jù)研究表明：企業(yè)規(guī)模、企業(yè)盈利、地區(qū)GDP與社會(huì)責(zé)任會(huì)計(jì)信息披露水平正相關(guān)；財(cái)務(wù)風(fēng)險(xiǎn)與社會(huì)責(zé)任會(huì)計(jì)信息披露水平負(fù)相關(guān)；企業(yè)董事長總經(jīng)理二職合一無顯著影響。獨(dú)立董事比例、控股股東性質(zhì)在2010年無顯著影響，2011年與社會(huì)責(zé)任會(huì)計(jì)信息披露水平正相關(guān)。進(jìn)一步根據(jù)實(shí)證結(jié)果提出相應(yīng)的政策建議及研究展望。
[Abstract]:With the rapid development of the global economy and the continuous progress of commercial civilization, sustainable development has become the development concept of the present era. The goal of enterprise production and management is not only to pursue economic benefits, but also to ensure the safety of products. Social and environmental factors such as environmental pollution are taken into account. It is necessary for sustainable development for enterprises to fulfill their social responsibility actively and for their long-term development. However, in the recent frequent food safety incidents, such as melamine, Shuanghui lean meatine and gutter oil, the disclosure of social responsibility information in the food industry has become an important way for the public to understand the safety of their products, shareholders, creditors, etc. Stakeholders, such as the government and the public, have a stronger desire to disclose social responsibility information to the food industry. However, in view of the fact that the implementation of social responsibility in our country is still imperfect and the compulsory disclosure system has not yet been formed, the implementation of social responsibility in the food industry is far from meeting the expectations of the public. This paper first reviews the research results of corporate social responsibility accounting information disclosure at home and abroad. Secondly, based on stakeholder theory, triple bottom line theory, information asymmetry theory, signal transmission theory, agency theory and accounting theory, this paper analyzes the influencing factors of social responsibility accounting information disclosure. Thirdly, this paper selects the food industry listed companies in 2010 and 2011 as the research object, and puts forward the related assumptions, and introduces the food industry social responsibility accounting index SDI, and combines the characteristics of our country's capital market and food industry, from the company characteristics. From the perspective of governance structure and the level of regional development of the company, this paper defines seven independent variables, and obtains a multivariate regression model of the influencing factors of social responsibility accounting information disclosure of listed companies in China. SPSS19.0 is used to analyze the disclosures of social responsibility accounting information in the food industry in 2010 and 2011, and multivariate regression analysis is carried out according to the established model. This paper makes an empirical test on the factors influencing the disclosure of social responsibility accounting information in the food industry. The conclusion is as follows: 1) in 2010, the overall level of social responsibility accounting information disclosure in China's food industry listed companies was relatively low, and the disclosure situation in 2011 was slightly better than that in 2010. Listed companies tend not to disclose or less disclose social responsibility information that is not conducive to the image of the company, and disclosure of social responsibility information that is conducive to improving the corporate image. Regional GDP is positively related to the level of social responsibility accounting information disclosure; financial risk is negatively related to the level of social responsibility accounting information disclosure; The proportion of independent directors and the nature of controlling shareholders had no significant influence in 2010, and the level of social responsibility accounting information disclosure was positively correlated in 2011. Further, according to the empirical results, the corresponding policy recommendations and research prospects are put forward.
【學(xué)位授予單位】：南華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F270;F426.82

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