本文選題：公司社會責(zé)任 + 信息披露　； 參考：《西安電子科技大學(xué)》2012年碩士論文

【摘要】：經(jīng)濟發(fā)展、環(huán)境保護和社會和諧是可持續(xù)發(fā)展的重要內(nèi)容。企業(yè)傳統(tǒng)的利潤最大化目標(biāo),產(chǎn)生了一系列的社會問題,諸如環(huán)境污染、侵犯員工權(quán)益、產(chǎn)品質(zhì)量不合格等,這使得企業(yè)受到強烈的社會抨擊,嚴(yán)重影響到社會對企業(yè)的信任。企業(yè)也逐漸意識到不應(yīng)該盲目追求利潤最大化,而應(yīng)該注意到企業(yè)的社會形象。隨著我國對公司社會責(zé)任的日益重視,公司披露的社會責(zé)任信息將日益增加,公司社會責(zé)任信息披露研究的重要性將日益凸現(xiàn)。 各國學(xué)者對于社會責(zé)任信息披露已經(jīng)進行了多角度的研究,形成豐富的理論成果。我國的研究起步較晚,而且多是借鑒國外的研究成果,大多是進行社會責(zé)任信息披露的理論研究,實證研究相對較少,也沒有進行深入、系統(tǒng)的研究。 本文立足于我國中小企業(yè)板上市公司,采取規(guī)范研究與實證研究相結(jié)合的辦法,結(jié)合我國企業(yè)社會責(zé)任信息披露特點和數(shù)據(jù)采集的可行性,自行構(gòu)建了企業(yè)社會責(zé)任信息披露指數(shù),對我國三百多家中小板上市公司社會責(zé)任信息披露的總體特征進行了描述性統(tǒng)計研究,并揭示了我國目前社會責(zé)任信息披露存在的問題。運用上市公司有關(guān)數(shù)據(jù)分析了我國社會責(zé)任信息披露的影響因素以及與公司績效的相關(guān)性。最后,針對我國進行社會責(zé)任信息披露,對信息的提供者、監(jiān)管者以及信息使用者提出了一些建議。 本文共分為六部分。第一部分是緒論,主要介紹研究背景、目的及意義以及研究的方法,研究創(chuàng)新與不足。第二部分是文獻綜述與理論基礎(chǔ),回顧了國內(nèi)外有關(guān)社會責(zé)任信息披露的研究成果以及相關(guān)理論。第三部分是社會責(zé)任信息披露概述,包括社會責(zé)任信息披露的指標(biāo)體系,指數(shù)界定以及社會責(zé)任信息披露的形式,并對我國中小板上市公司社會責(zé)任信息披露現(xiàn)狀進行了描述性統(tǒng)計分析。第四部分是社會責(zé)任信息披露的實證研究。第五部分是社會責(zé)任信息披露與公司績效的實證研究。第六部分是對我國社會責(zé)任信息披露的建議。
[Abstract]:Economic development, environmental protection and social harmony are important contents of sustainable development. The traditional profit maximization goal of enterprises has produced a series of social problems, such as environmental pollution, infringing on employees' rights and interests, unqualified product quality and so on, which makes the enterprise be strongly criticized by society, which seriously affects the trust of the society to the enterprise. Enterprises also gradually realize that they should not blindly pursue profit maximization, but should pay attention to the social image of enterprises. With the increasing attention to corporate social responsibility in our country, the social responsibility information disclosed by companies will increase day by day, and the importance of the research on corporate social responsibility information disclosure will become increasingly prominent. Scholars all over the world have done many studies on social responsibility information disclosure, forming rich theoretical results. The research of our country started late, and most of the research results of foreign countries are used for reference. Most of them are theoretical research on the disclosure of social responsibility information, but the empirical research is relatively few, and there is no in-depth, systematic research. Based on the listed companies of small and medium-sized enterprises in China, this paper adopts the method of combining normative research with empirical research, combined with the characteristics of corporate social responsibility information disclosure and the feasibility of data collection in China. This paper constructs the corporate social responsibility information disclosure index, and makes a descriptive statistical study on the overall characteristics of social responsibility information disclosure of more than 300 small and medium-sized listed companies in China. It also reveals the problems existing in the disclosure of social responsibility information in China. Based on the relevant data of listed companies, this paper analyzes the influencing factors of social responsibility information disclosure in China and its correlation with corporate performance. Finally, some suggestions are put forward to the information providers, regulators and information users for the disclosure of social responsibility information in China. This paper is divided into six parts. The first part is the introduction, mainly introduces the research background, the purpose and the significance as well as the research method, the research innovation and the insufficiency. The second part is the literature review and theoretical basis, reviewed the research results and related theories of social responsibility information disclosure at home and abroad. The third part is an overview of social responsibility information disclosure, including the index system of social responsibility information disclosure, index definition and the form of social responsibility information disclosure. The current situation of social responsibility information disclosure of small and medium-sized board listed companies in China is analyzed by descriptive statistics. The fourth part is the empirical study of social responsibility information disclosure. The fifth part is the empirical study of social responsibility information disclosure and corporate performance. The sixth part is to our country social responsibility information disclosure suggestion.
【學(xué)位授予單位】：西安電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F270;F275;F832.51

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本文編號：2092527