【摘要】：順應(yīng)大型企業(yè)全球化浪潮,社會責(zé)任已成為企業(yè)應(yīng)對市場挑戰(zhàn)、實現(xiàn)可持續(xù)經(jīng)營的重要舉措。從企業(yè)責(zé)任發(fā)展趨勢分析,企業(yè)社會責(zé)任日趨多元化,呈現(xiàn)出標(biāo)準(zhǔn)化和剛性約束等新特點。我國“十二五”規(guī)劃相繼出臺和中央政策的驅(qū)動,以人為本、全面協(xié)調(diào)可持續(xù)發(fā)展已經(jīng)成為企業(yè)的重要戰(zhàn)略任務(wù)和未來發(fā)展的主要方向。而在這些企業(yè)中,國有企業(yè)作為我國經(jīng)濟體系中的重要組成部分,是國民經(jīng)濟的重要支柱,中央企業(yè)則是國有企業(yè)的主力軍,一直占據(jù)著經(jīng)濟與資源的主導(dǎo)地位。中央企業(yè)經(jīng)營范圍涉及貿(mào)易、房地產(chǎn)等諸多領(lǐng)域,其利益相關(guān)者群體對象廣泛、數(shù)量眾多,因此,中央企業(yè)對國家經(jīng)濟社會發(fā)展具有更大責(zé)任,其社會責(zé)任履行狀況更是學(xué)術(shù)領(lǐng)域與社會各界關(guān)注的焦點,目前大部分研究主要集中在財務(wù)性信息方賣弄,對中央企業(yè)社會責(zé)任報告的非財務(wù)性信息披露研究相對較少,因此研究中央企業(yè)社會責(zé)任信息報告的披露狀況極具現(xiàn)實意義。 本文結(jié)合中央企業(yè)社會責(zé)任報告的信息披露情況,針對中央企業(yè)社會責(zé)任報告和網(wǎng)上公布的數(shù)據(jù)信息進(jìn)行統(tǒng)計和匯總從而對收集的數(shù)據(jù)進(jìn)行計算與分析；選取183份2010年度和2011年度的中央企業(yè)社會責(zé)任報告作為研究目標(biāo),分析中央企業(yè)社會責(zé)任的信息披露現(xiàn)狀,通過完整性、平衡性、可比性、可靠性、準(zhǔn)確性、可讀性和時效性等7項評估指標(biāo),分析出我國中央企業(yè)社會責(zé)任報告的階段性特征,為社會領(lǐng)域及學(xué)術(shù)領(lǐng)域建立較為全面的度量企業(yè)社會責(zé)任信息披露的質(zhì)量評價體系,促進(jìn)中央企業(yè)重視社會責(zé)任報告質(zhì)量,提升中央企業(yè)非財務(wù)信息披露的水平。
[Abstract]:In keeping with the tide of globalization of large enterprises, social responsibility has become an important measure for enterprises to meet the challenges of market and realize sustainable management. From the development trend of corporate responsibility, corporate social responsibility is becoming more and more diversified, showing new characteristics such as standardization and rigid constraints. The 12th Five-Year Plan and the drive of central policy, people-oriented and overall coordinated sustainable development have become an important strategic task and the main direction of future development of enterprises. In these enterprises, the state-owned enterprises, as an important part of our economic system, are the important pillar of the national economy, while the central enterprises are the main force of the state-owned enterprises, which have always occupied the leading position of economy and resources. The scope of operation of central enterprises involves many fields such as trade, real estate and so on, and their stakeholder groups are extensive and numerous. Therefore, central enterprises have greater responsibility for the economic and social development of the country. Its social responsibility performance is the focus of academic field and all walks of life. At present, most of the research mainly focuses on the financial information party show off, and there is relatively little research on non-financial information disclosure in the social responsibility report of the central enterprise. Therefore, it is of great practical significance to study the disclosure of CSR information report. Based on the information disclosure of the CSR report, this paper calculates and analyzes the collected data according to the statistics and summary of the CSR report and the data information published on the Internet. 183 CSR reports in 2010 and 2011 were selected as the research objective to analyze the current situation of CSR information disclosure, through integrity, balance, comparability, reliability and accuracy, In this paper, the readability and timeliness of the CSR report are analyzed, and the stage characteristics of CSR report are analyzed, and the quality evaluation system of CSR information disclosure is established for the social field and academic field. To promote the central enterprises to attach importance to the quality of social responsibility reports and improve the level of non-financial information disclosure in central enterprises.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F270;F276.1

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 凌蘭蘭;上市公司社會責(zé)任報告披露問題研究[D];合肥工業(yè)大學(xué);2009年

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本文編號：2224749