本文關(guān)鍵詞：我國(guó)食品行業(yè)社會(huì)責(zé)任信息披露影響因素研究　出處：《重慶工商大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：改革開(kāi)放至今，我國(guó)的經(jīng)濟(jì)一直在騰飛，社會(huì)在不斷進(jìn)步著，中國(guó)在很多重要的領(lǐng)域都取得了突破性的進(jìn)展。遺憾的是，在經(jīng)濟(jì)高速發(fā)展的同時(shí)，自然環(huán)境嚴(yán)重惡化，生態(tài)資源嚴(yán)重浪費(fèi)，企業(yè)職工、消費(fèi)者權(quán)益受到嚴(yán)重侵害，假冒偽劣產(chǎn)品不斷出現(xiàn)，挑戰(zhàn)著消費(fèi)者的容忍底線。隨著社會(huì)問(wèn)題越發(fā)嚴(yán)重，理論界和實(shí)務(wù)界開(kāi)始探索社會(huì)責(zé)任信息的披露問(wèn)題。企業(yè)已經(jīng)不能再像過(guò)去一樣把追求自身的經(jīng)濟(jì)效益作為生產(chǎn)經(jīng)營(yíng)的唯一目標(biāo)，如何在追求利潤(rùn)的同時(shí)，盡可能多地滿(mǎn)足各利益相關(guān)者的需求成為了企業(yè)急需解決的問(wèn)題。對(duì)于我國(guó)社會(huì)責(zé)任信息披露的推行，我國(guó)還處于初級(jí)階段，主要由企業(yè)自愿進(jìn)行披露，還沒(méi)有形成強(qiáng)制性的披露制度，企業(yè)的社會(huì)責(zé)任信息披露意識(shí)并不強(qiáng)。 食品行業(yè)能否健康發(fā)展關(guān)系到整個(gè)民生建設(shè)，特別是在國(guó)民生活水平不斷提高的當(dāng)下，人們關(guān)注的焦點(diǎn)不再是能否吃得飽，而是如何吃得飽。最近幾年，不斷有媒體曝光國(guó)食品安全問(wèn)題，人們的視角也逐漸由關(guān)注企業(yè)的經(jīng)濟(jì)業(yè)績(jī)轉(zhuǎn)向關(guān)注企業(yè)的社會(huì)責(zé)任上來(lái)。為實(shí)現(xiàn)偉大的中國(guó)夢(mèng)，構(gòu)建社會(huì)主義和諧社會(huì)人人有責(zé)，同樣，食品行業(yè)作為社會(huì)一員也應(yīng)該承擔(dān)相應(yīng)的義務(wù)。 本文首先介紹了研究的背景和意義，并將國(guó)內(nèi)外學(xué)者有關(guān)企業(yè)社會(huì)責(zé)任信息披露問(wèn)題的研究成果進(jìn)行了匯總，并根據(jù)社會(huì)責(zé)任信息披露相關(guān)理論，結(jié)合食品行業(yè)的特征，提出研究假設(shè)。其次，，本文選取了滬深兩市61家食品上市公司2008年至2012年共5年的數(shù)據(jù)作為研究樣本，通過(guò)運(yùn)用SPSS、EVIWS和EXCEL分析軟件，找出了食品行業(yè)企業(yè)社會(huì)責(zé)任信息披露水平的影響因素。最后，結(jié)合理論和實(shí)證的研究成果，從政府角度、企業(yè)角度和社會(huì)公眾角度提出了完善我國(guó)食品行業(yè)社會(huì)責(zé)任信息披露的建議，并指出了本文研究的局限性和研究展望。
[Abstract]:Since the reform and opening up to date, China's economy has been taking off, the society is making continuous progress, China has made a breakthrough in many important areas. Unfortunately, the rapid economic development at the same time. Serious deterioration of the natural environment, serious waste of ecological resources, enterprise workers, consumers' rights and interests have been seriously violated, fake and shoddy products continue to appear, challenging the bottom line of consumer tolerance. As the social problems become more and more serious. Theorists and practitioners began to explore the disclosure of social responsibility information. Enterprises can no longer pursue their own economic benefits as the only goal of production and management, how to pursue profits at the same time. As much as possible to meet the needs of stakeholders has become an urgent problem for enterprises. For the implementation of social responsibility information disclosure, our country is still in the initial stage, mainly by the voluntary disclosure of enterprises. There is no mandatory disclosure system, corporate social responsibility information disclosure awareness is not strong. Whether the food industry can develop healthily relates to the whole people's livelihood construction, especially at the present time when the national standard of living is constantly improving, the focus of people's attention is no longer whether they can eat enough, but how to eat enough. In recent years, the focus of attention is how to eat enough. In order to realize the great Chinese dream, there is a constant media exposure of national food safety issues, and people's perspective has gradually shifted from focusing on the economic performance of enterprises to paying attention to corporate social responsibility in order to realize the great Chinese dream. Everyone has the responsibility to build a harmonious socialist society, and the food industry, as a member of the society, should also bear the corresponding obligations. Firstly, this paper introduces the background and significance of the research, and summarizes the research results of domestic and foreign scholars on corporate social responsibility information disclosure, and according to the theory of social responsibility information disclosure. Combined with the characteristics of the food industry, put forward the research hypothesis. Secondly, this paper selected 61 food listed companies in Shanghai and Shenzhen stock markets for 5 years from 2008 to 2012 as the research sample. Through the use of SPSS-EVIWS and EXCEL analysis software to find out the food industry corporate social responsibility information disclosure level of factors. Finally, combined with theoretical and empirical research results. From the angle of government, enterprise and public, this paper puts forward some suggestions to improve the disclosure of social responsibility information of food industry in China, and points out the limitations and prospects of this study.
【學(xué)位授予單位】：重慶工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.82;F270

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