本文選題：社會(huì)責(zé)任　切入點(diǎn)：食品企業(yè)　出處：《河南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著近年來不斷爆出的“瘦肉精”、“老酸奶”等一系列食品安全問題，不僅嚴(yán)重危害了消費(fèi)者的身體健康，嚴(yán)重打擊了消費(fèi)者對(duì)我國(guó)整個(gè)食品行業(yè)的信心，甚至威脅到我國(guó)社會(huì)的和諧穩(wěn)定。而食品質(zhì)量作為食品企業(yè)社會(huì)責(zé)任的核心體現(xiàn)，如此頻繁曝出的食品安全問題使得我國(guó)的食品企業(yè)的社會(huì)責(zé)任問題已然倍受各方關(guān)注，成為公眾關(guān)心和討論的熱點(diǎn)。進(jìn)行社會(huì)責(zé)任會(huì)計(jì)信息的披露是提高公眾對(duì)食品企業(yè)的信心，改善食品企業(yè)形象的最好方式。但由于我國(guó)市場(chǎng)經(jīng)濟(jì)建設(shè)不完善，社會(huì)責(zé)任會(huì)計(jì)相關(guān)理論研究尚不成熟，法律規(guī)范不健全，還沒有形成完善的食品企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露體系。在此背景之下，對(duì)我國(guó)食品企業(yè)發(fā)布社會(huì)責(zé)任會(huì)計(jì)信息的問題進(jìn)行研究，既在一定程度上可以彌補(bǔ)目前理論研究的不足，同時(shí)對(duì)緩解食品企業(yè)的信任危機(jī)，，維護(hù)社會(huì)穩(wěn)定具有極大的現(xiàn)實(shí)意義。 本文首先對(duì)食品企業(yè)公布社會(huì)責(zé)任會(huì)計(jì)信息的必要性進(jìn)行分析，認(rèn)為保障食品安全，重塑我國(guó)食品企業(yè)形象以及維護(hù)社會(huì)穩(wěn)定的需要是促使食品生產(chǎn)企業(yè)必須進(jìn)行披露的根源。然后，依據(jù)西方國(guó)家對(duì)社會(huì)責(zé)任會(huì)計(jì)信息披露的經(jīng)驗(yàn)給我國(guó)食品企業(yè)所帶來的啟示，結(jié)合我國(guó)國(guó)情和當(dāng)前我國(guó)食品行業(yè)所面臨的相關(guān)理論研究不成熟、法律規(guī)范不完善等一系列困難，對(duì)我國(guó)食品行業(yè)社會(huì)責(zé)任會(huì)計(jì)信息的披露體系進(jìn)行構(gòu)建，該體系圍繞披露的模式、內(nèi)容以及會(huì)計(jì)指標(biāo)展開研究。在短期內(nèi)社會(huì)責(zé)任會(huì)計(jì)的確認(rèn)和計(jì)量問題難以解決，企業(yè)信息披露成本較高的前提下，為盡快發(fā)揮社會(huì)責(zé)任報(bào)告應(yīng)有的效用，本文提出了在目前企業(yè)所發(fā)布的獨(dú)立的社會(huì)責(zé)任報(bào)告的基礎(chǔ)上對(duì)以食品質(zhì)量為核心的食品企業(yè)社會(huì)責(zé)任內(nèi)容增加通過會(huì)計(jì)指標(biāo)的形式進(jìn)行披露的內(nèi)容，并對(duì)食品企業(yè)實(shí)施政府主導(dǎo)的強(qiáng)制性披露。最后，本文選取三全食品股份有限公司為例，通過對(duì)三全食品的財(cái)務(wù)報(bào)告中的社會(huì)責(zé)任會(huì)計(jì)信息以及社會(huì)責(zé)任報(bào)告分別進(jìn)行分析，在肯定了三全食品對(duì)社會(huì)責(zé)任信息披露所作出的努力的同時(shí)指出三全食品存在的不足，并依據(jù)之前構(gòu)建的披露體系，對(duì)三全食品提出了相應(yīng)的改進(jìn)建議。
[Abstract]:With a series of food safety problems such as "lean meat essence" and "old yoghurt" that have been popping up in recent years, they not only seriously endanger the health of consumers, but also seriously hit the confidence of consumers in the whole food industry in China. Food quality as the core of food corporate social responsibility, food safety issues exposed so frequently, the social responsibility of food enterprises in our country has attracted much attention. The disclosure of social responsibility accounting information is the best way to improve the public confidence in food enterprises and improve the image of food enterprises. However, due to the imperfect construction of market economy in China, the disclosure of social responsibility accounting information is the best way to improve the image of food enterprises. The relevant theories of social responsibility accounting are not mature, the legal norms are not perfect, and a perfect information disclosure system of social responsibility accounting for food enterprises has not been formed. The research on the issue of social responsibility accounting information issued by food enterprises in our country can not only make up for the deficiency of current theoretical research to a certain extent, but also have great practical significance to alleviate the trust crisis of food enterprises and maintain social stability. This paper first analyzes the necessity for food enterprises to publish social responsibility accounting information, and thinks that food safety should be guaranteed. The need to reshape the image of Chinese food enterprises and maintain social stability is the root cause of the disclosure of food production enterprises. Then, according to the experience of western countries in the disclosure of social responsibility accounting information, it brings enlightenment to Chinese food enterprises. Based on a series of difficulties, such as the immaturity of theoretical research and the imperfection of legal norms and so on, the disclosure system of social responsibility accounting information of food industry in China is constructed. The system focuses on the model, content and accounting indicators of disclosure. In the short term, the recognition and measurement of social responsibility accounting is difficult to solve, and the cost of enterprise information disclosure is high. In order to give full effect to the social responsibility report as soon as possible, On the basis of the independent social responsibility report issued by enterprises at present, this paper puts forward that the content of food corporate social responsibility which is centered on food quality should be disclosed by accounting index. Finally, this paper chooses Sanquan Food Co., Ltd as an example to analyze the social responsibility accounting information and social responsibility report in the financial report of Sanquan Foods respectively. While affirming the efforts made by the three whole foods to disclose the information of social responsibility, the paper points out the shortcomings of the three whole foods, and puts forward corresponding suggestions for improvement of the three whole foods according to the disclosure system established before.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.82;F270;F406.7

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