本文關(guān)鍵詞： 食品行業(yè) 社會(huì)責(zé)任信息披露 優(yōu)化體系　出處：《天津財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：近年來(lái),越來(lái)越多的企業(yè)通過(guò)年度財(cái)務(wù)報(bào)告,和發(fā)布獨(dú)立報(bào)告來(lái)披露社會(huì)責(zé)任履行情況,很多企業(yè)也在官網(wǎng)上設(shè)立了社會(huì)責(zé)任信息網(wǎng)頁(yè)。企業(yè)在向利益相關(guān)者公開(kāi)社會(huì)責(zé)任信息的同時(shí),也提高了企業(yè)的社會(huì)聲譽(yù)。國(guó)內(nèi)外學(xué)者對(duì)企業(yè)社會(huì)責(zé)任信息披露研究有很多,但是從相關(guān)文獻(xiàn)資料可以看出,大多數(shù)是基于廣泛的行業(yè)領(lǐng)域來(lái)研究整體的披露情況。很少有學(xué)者對(duì)某個(gè)行業(yè)的社會(huì)責(zé)任信息披露剖析,這也成為本論文研究食品行業(yè)社會(huì)責(zé)任信息披露的出發(fā)點(diǎn)。我國(guó)食品企業(yè)社會(huì)責(zé)任信息披露積極性不高,披露的數(shù)量占食品行業(yè)上市公司的總數(shù)比例不高。食品企業(yè)社會(huì)責(zé)任信息披露流于形式,披露的內(nèi)容不全面,可信度不高。大部分企業(yè)報(bào)喜不報(bào)憂(yōu),很少披露負(fù)面信息。使社會(huì)責(zé)任報(bào)告淪為了“口號(hào)責(zé)任”下責(zé)任繁榮的假象。近年來(lái)食品安全事件頻發(fā),產(chǎn)生食品安全問(wèn)題的一個(gè)重要原因就是食品行業(yè)的社會(huì)責(zé)任缺失。本論文以我國(guó)食品企業(yè)披露的社會(huì)責(zé)任信息為研究核心,通過(guò)定量和定性研究方式描述了食品企業(yè)社會(huì)責(zé)任信息披露現(xiàn)狀,指出了食品企業(yè)社會(huì)責(zé)任信息披露存在的問(wèn)題。包括披露比例不高和披露的質(zhì)量不高。最后根據(jù)利益相關(guān)者原則,提出了優(yōu)化食品企業(yè)社會(huì)責(zé)任信息披露的建議,構(gòu)建食品行業(yè)社會(huì)責(zé)任信息披露體系,也需要建立良好的法律法規(guī)環(huán)境、市場(chǎng)監(jiān)督環(huán)境、企業(yè)文化環(huán)境。建立三位一體的優(yōu)化路徑。
[Abstract]:In recent years, more and more enterprises have disclosed their social responsibility performance through annual financial reports and independent reports. Many enterprises also set up social responsibility information web pages on the official website. Enterprises not only disclose social responsibility information to stakeholders, but also improve the social reputation of enterprises. There are a lot of researches on corporate social responsibility information disclosure by domestic and foreign scholars. However, it can be seen from the relevant literature that most of them are based on a wide range of industry areas to study the overall disclosure situation. Few scholars have analyzed the social responsibility information disclosure in a certain industry. This also becomes the starting point of this paper to study the social responsibility information disclosure of food industry. The number of disclosures is not high in the total number of listed companies in the food industry. The disclosure of social responsibility information of food enterprises is a mere formality. The contents of the disclosures are not comprehensive, and the credibility of the disclosures is not high. Very little disclosure of negative information. Social responsibility reports have become false images of responsibility prosperity under "slogan responsibility." Food safety incidents have occurred frequently in recent years. One of the important reasons for the food safety problem is the lack of social responsibility in the food industry. The current situation of food corporate social responsibility information disclosure is described by quantitative and qualitative research. This paper points out the problems existing in the disclosure of social responsibility information of food enterprises, including the low proportion of disclosure and the low quality of disclosure. Finally, according to the principle of stakeholders, the paper puts forward some suggestions for optimizing the disclosure of social responsibility information of food enterprises. In order to construct the information disclosure system of social responsibility of food industry, it is necessary to establish a good environment of laws and regulations, a market supervision environment, an enterprise culture environment and a trinity optimization path.
【學(xué)位授予單位】：天津財(cái)經(jīng)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;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 遲旭升;李賀明;;社會(huì)責(zé)任信息披露問(wèn)題研究[J];東北財(cái)經(jīng)大學(xué)學(xué)報(bào);2013年06期

2 袁翠翠;;社會(huì)責(zé)任信息披露與公司價(jià)值的相關(guān)性檢驗(yàn)[J];商業(yè)會(huì)計(jì);2013年19期

3 尹開(kāi)國(guó);劉小芹;李暉明;;社會(huì)責(zé)任信息披露質(zhì)量評(píng)價(jià)觀及質(zhì)量標(biāo)準(zhǔn)構(gòu)建[J];會(huì)計(jì)之友;2013年18期

4 黃曉玲;;社會(huì)責(zé)任信息披露與資本成本研究綜述[J];會(huì)計(jì)師;2013年11期

5 張正勇;吉利;;企業(yè)家人口背景特征與社會(huì)責(zé)任信息披露——來(lái)自中國(guó)上市公司社會(huì)責(zé)任報(bào)告的經(jīng)驗(yàn)證據(jù)[J];中國(guó)人口.資源與環(huán)境;2013年04期

6 熊莉;;我國(guó)食品、飲料及煙草制品行業(yè)社會(huì)責(zé)任信息披露股價(jià)反應(yīng)實(shí)證研究[J];財(cái)經(jīng)界(學(xué)術(shù)版);2012年02期

7 趙楊;馮梅;李琳;;中央企業(yè)履行社會(huì)責(zé)任信息披露研究[J];現(xiàn)代經(jīng)濟(jì)探討;2011年10期

8 杜劍;;利益相關(guān)者視角下企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系構(gòu)建研究[J];貴州財(cái)經(jīng)學(xué)院學(xué)報(bào);2011年04期

9 郭煒;王秋實(shí);陳女;;我國(guó)煤炭企業(yè)社會(huì)責(zé)任信息披露的現(xiàn)狀及對(duì)策研究[J];財(cái)會(huì)研究;2011年12期

10 李敏莉;夏宗偉;;我國(guó)制藥企業(yè)社會(huì)責(zé)任信息披露探析[J];商業(yè)會(huì)計(jì);2009年16期

相關(guān)博士學(xué)位論文 前1條

1 李正;企業(yè)社會(huì)責(zé)任信息披露研究[D];廈門(mén)大學(xué);2007年

相關(guān)碩士學(xué)位論文 前1條

1 黃雪菱;食品行業(yè)上市公司社會(huì)責(zé)任與財(cái)務(wù)績(jī)效關(guān)系的研究[D];重慶工商大學(xué);2012年

，

本文編號(hào)：1526194