本文選題：社會(huì)責(zé)任會(huì)計(jì) + 信息披露　； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：近年來，隨著我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)迅速發(fā)展，綜合國(guó)力不斷增強(qiáng)，一系列的社會(huì)問題應(yīng)運(yùn)而生，資源浪費(fèi)、環(huán)境污染、員工權(quán)益難以得到有效保護(hù)、產(chǎn)品質(zhì)量問題頻頻發(fā)生，企業(yè)社會(huì)責(zé)任信息披露問題變得越來越引人注目。企業(yè)，尤其是鋼鐵類重污染企業(yè)，在生產(chǎn)過程中大量使用能源、原材料等資源，不斷的向自然環(huán)境中排放廢水、廢氣、固體廢棄物等有害物質(zhì)，嚴(yán)重威脅著人類賴以生存的自然環(huán)境。由于鋼鐵行業(yè)自身的“高污染、高能耗”的特征，其社會(huì)責(zé)任問題越來越受到社會(huì)的關(guān)注。在此背景下，以華泰公司為例研究鋼鐵企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露問題，具有一定的理論價(jià)值以及現(xiàn)實(shí)意義。 本文首先對(duì)我國(guó)鋼鐵企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的背景進(jìn)行分析，，將經(jīng)濟(jì)發(fā)展與社會(huì)問題的現(xiàn)實(shí)矛盾相結(jié)合，提出了自己的研究思路和研究?jī)?nèi)容。隨后，本文結(jié)合鋼鐵企業(yè)社會(huì)責(zé)任的特點(diǎn)，對(duì)鋼鐵企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的三大理論基礎(chǔ)——利益相關(guān)者理論、信息經(jīng)濟(jì)學(xué)和可持續(xù)發(fā)展理論進(jìn)行了剖析，為提升企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露水平奠定了理論基礎(chǔ)。文章利用樣本統(tǒng)計(jì)方法，選取鋼鐵上市公司為研究樣本，分析了我國(guó)鋼鐵企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的現(xiàn)狀，明確了華泰公司在進(jìn)行社會(huì)責(zé)任會(huì)計(jì)信息披露的問題，如社會(huì)責(zé)任報(bào)告中披露內(nèi)容不完整、披露模式主要多為非會(huì)計(jì)基礎(chǔ)型等，在最后提出了包括培育社會(huì)責(zé)任會(huì)計(jì)信息披露的環(huán)境、完善社會(huì)責(zé)任會(huì)計(jì)信息披露的內(nèi)容、采用會(huì)計(jì)基礎(chǔ)型和非會(huì)計(jì)基礎(chǔ)型相結(jié)合的披露模式等的具體建議，并對(duì)社會(huì)責(zé)任報(bào)告的編制也提出了比較完善的框架，以期對(duì)我國(guó)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露理論和實(shí)務(wù)做出微薄的貢獻(xiàn)。
[Abstract]:In recent years, with the rapid development of our country's socialist market economy and the continuous enhancement of the comprehensive national strength, a series of social problems have emerged, such as waste of resources, environmental pollution, difficulty in effectively protecting the rights and interests of employees, and frequent product quality problems. Corporate social responsibility information disclosure has become more and more noticeable. Enterprises, especially heavy polluting iron and steel enterprises, use a large amount of energy, raw materials and other resources in the production process, and constantly discharge waste water, waste gas, solid wastes and other harmful substances into the natural environment. It is a serious threat to the natural environment on which human beings depend. Due to the characteristics of high pollution and high energy consumption, the social responsibility of iron and steel industry has been paid more and more attention. Under this background, taking Huatai Company as an example, it has certain theoretical value and practical significance to study the problem of social responsibility accounting information disclosure in iron and steel enterprises. This paper first analyzes the background of the disclosure of social responsibility accounting information in iron and steel enterprises in China, combines the realistic contradiction between economic development and social problems, and puts forward its own research ideas and research contents. Then, according to the characteristics of social responsibility of iron and steel enterprises, this paper analyzes the three theoretical bases of accounting information disclosure in iron and steel enterprises: stakeholder theory, information economics and sustainable development theory. In order to improve the level of corporate social responsibility accounting information disclosure laid a theoretical foundation. By using the method of sample statistics, this paper selects listed iron and steel companies as the research samples, analyzes the current situation of the disclosure of social responsibility accounting information in iron and steel enterprises in China, and clarifies the problems of the disclosure of social responsibility accounting information in Huatai Company. If the disclosures in the social responsibility report are incomplete, the disclosure mode is mainly non-accounting basic type, and so on. At the end of the paper, it is proposed that the environment of social responsibility accounting information disclosure should be cultivated, and the content of social responsibility accounting information disclosure should be perfected. Some specific suggestions such as the combination of accounting based and non-accounting based disclosure models are proposed, and a more perfect framework for the compilation of social responsibility reports is also put forward. In order to make a modest contribution to the theory and practice of corporate social responsibility accounting information disclosure.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.3

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本文編號(hào)：1964591