本文選題：食品企業(yè) + 社會(huì)責(zé)任　； 參考：《黑龍江八一農(nóng)墾大學(xué)》2014年碩士論文

【摘要】：近幾年，食品質(zhì)量安全問(wèn)題成了大家關(guān)注的焦點(diǎn)，2008年三聚氰胺掀起了軒然大波；2009年統(tǒng)一蜜桃多、農(nóng)夫山泉陷入“砒霜門”；2010年的地溝油、假雞蛋；2011年雙匯遭遇“瘦肉精”地震；2012年徐福記陷入添加門風(fēng)波；2013年德芙巧克力驚現(xiàn)活蛆……這一系列的食品質(zhì)量安全問(wèn)題正在挑戰(zhàn)上市公司的公信力。當(dāng)前食品安全問(wèn)題的導(dǎo)火索已經(jīng)被點(diǎn)燃，食品行業(yè)產(chǎn)業(yè)鏈的各個(gè)環(huán)節(jié)都將受到食品安全問(wèn)題的影響，因此我國(guó)食品企業(yè)的社會(huì)責(zé)任問(wèn)題也成了社會(huì)關(guān)注的熱點(diǎn)問(wèn)題。但目前我國(guó)大部分食品企業(yè)對(duì)社會(huì)責(zé)任的認(rèn)識(shí)不足，各個(gè)學(xué)者對(duì)食品企業(yè)社會(huì)責(zé)任信息披露水平的研究還比較少�；谶@種背景，本文從食品企業(yè)角度出發(fā)，以食品企業(yè)上市公司為研究對(duì)象，對(duì)其社會(huì)責(zé)任信息披露水平進(jìn)行綜合評(píng)價(jià)。 首先，針對(duì)食品企業(yè)的特點(diǎn)通過(guò)對(duì)專家和消費(fèi)者的開放式問(wèn)卷調(diào)查，，以及對(duì)國(guó)內(nèi)外參考文獻(xiàn)的分析總結(jié)，初步得出食品企業(yè)社會(huì)責(zé)任包括的具體內(nèi)容；然后運(yùn)用因子分析法構(gòu)建了食品企業(yè)社會(huì)責(zé)任信息披露水平評(píng)價(jià)的指標(biāo)體系，共包括一級(jí)指標(biāo)8個(gè)，二級(jí)指標(biāo)38個(gè)，其中一級(jí)指標(biāo)包括投資者類、員工類、食品質(zhì)量安全類、環(huán)境類、售后服務(wù)類、社會(huì)公益類、供應(yīng)商類、政府類。最后，選定指數(shù)法為計(jì)量方法，運(yùn)用投影尋蹤模型評(píng)價(jià)了74家食品行業(yè)上市公司2012年企業(yè)社會(huì)責(zé)任的履行情況，結(jié)果表明，環(huán)境問(wèn)題類、員工類、食品質(zhì)量安全類方面的信息披露對(duì)食品企業(yè)社會(huì)責(zé)任信息披露水平的影響較大，并得出食品企業(yè)社會(huì)責(zé)任信息披露水平情況綜合排名。從企業(yè)自身、政府、社會(huì)的角度分析了食品企業(yè)社會(huì)責(zé)任存在問(wèn)題的原因，并提出了相應(yīng)的解決對(duì)策。
[Abstract]:In recent years, the issue of food quality and safety has become the focus of attention. Melamine caused a great uproar in 2008; in 2009, when there were more peaches and peaches, the farmers' spring fell into the "arsenic door frost"; and in 2010, the gutter oil.Fake eggs; 2011 Shuanghui encounter "lean meatloin" earthquake; 2012 Xu Fu Ji into the add door storm; 2013 Def chocolate startled live maggots.This series of food quality and safety issues are challenging the credibility of listed companies.At present, the fuse of the food safety problem has been ignited, and every link of the food industry chain will be affected by the food safety problem. Therefore, the social responsibility of the food enterprises in our country has also become a hot issue of social concern.However, at present, most food enterprises in our country have insufficient understanding of social responsibility, and the research on the level of information disclosure of social responsibility of food enterprises is still relatively few.Based on this background, this paper makes a comprehensive evaluation on the level of social responsibility information disclosure of listed food companies from the perspective of food enterprises.First of all, according to the characteristics of food enterprises, through the experts and consumers of the open questionnaire, as well as the domestic and foreign reference literature analysis and summary, the preliminary conclusion of food corporate social responsibility including the specific content;Then, the index system of evaluating the level of social responsibility information disclosure of food enterprises is constructed by using factor analysis, which includes 8 first-level indicators and 38 second-level indicators, among which first-class indicators include investors, employees, food quality and safety.Environment, after-sales service, social welfare, suppliers, government class.Finally, the index method is selected as the measurement method, and the projection pursuit model is used to evaluate the performance of corporate social responsibility of 74 listed companies in food industry in 2012.The information disclosure of food quality and safety has a great influence on the level of social responsibility information disclosure of food enterprises, and the comprehensive ranking of the level of social responsibility information disclosure of food enterprises is obtained.From the angle of enterprise itself, government and society, this paper analyzes the reasons of the problem of food enterprise's social responsibility, and puts forward the corresponding countermeasures.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F270;F275;F426.82

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