本文關(guān)鍵詞：上市公司社會(huì)貢獻(xiàn)計(jì)量與披露研究　出處：《中國(guó)海洋大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著我國(guó)經(jīng)濟(jì)體制的改革，從單一的經(jīng)濟(jì)成分演變?yōu)槎喾N經(jīng)濟(jì)成分共存，實(shí)現(xiàn)產(chǎn)權(quán)多元化，為市場(chǎng)經(jīng)濟(jì)創(chuàng)造更加良好的競(jìng)爭(zhēng)環(huán)境。隨著非公有制經(jīng)濟(jì)地位的不斷上升，市場(chǎng)準(zhǔn)入限制的放寬，非公有制經(jīng)濟(jì)成為國(guó)民經(jīng)濟(jì)增長(zhǎng)的主要推動(dòng)力量，在各項(xiàng)主要的經(jīng)濟(jì)指標(biāo)中所占的比重日益增加，成為經(jīng)濟(jì)增長(zhǎng)的新亮點(diǎn)。隨著經(jīng)濟(jì)的發(fā)展和改革開放，國(guó)有上市公司的競(jìng)爭(zhēng)力受到人們的質(zhì)疑。民營(yíng)經(jīng)濟(jì)從無到有，從小到大，為國(guó)民經(jīng)濟(jì)的持續(xù)、穩(wěn)定、健康發(fā)展，為中國(guó)綜合國(guó)力的提高做出了巨大的貢獻(xiàn)。民營(yíng)經(jīng)濟(jì)作為最具活力的新興生產(chǎn)力適應(yīng)了經(jīng)濟(jì)全球化的大趨勢(shì)。民營(yíng)經(jīng)濟(jì)的快速發(fā)展，形成了對(duì)勞動(dòng)力的巨大需求，從而緩解了我國(guó)經(jīng)濟(jì)體制改革轉(zhuǎn)型期的就業(yè)壓力，維護(hù)了社會(huì)的穩(wěn)定。 民營(yíng)經(jīng)濟(jì)的發(fā)展使中國(guó)短缺經(jīng)濟(jì)的特征逐漸被消除。特別是1997年之后，消費(fèi)品市場(chǎng)出現(xiàn)商品供應(yīng)由短缺轉(zhuǎn)為充足甚至過剩的現(xiàn)象，上市公司生存環(huán)境發(fā)生了很大的變化。在競(jìng)爭(zhēng)壓力日益增大的情況下，上市公司就要不斷推新，滿足人們的物質(zhì)文化生活需要，為社會(huì)做出更大的貢獻(xiàn)。 社會(huì)貢獻(xiàn)率是財(cái)政部于1995年頒布的一套評(píng)價(jià)上市公司經(jīng)濟(jì)效益指標(biāo)體系中的一個(gè)重要指標(biāo)。2008年上海證券交易所發(fā)布了《關(guān)于加強(qiáng)上市公司社會(huì)責(zé)任承擔(dān)工作暨發(fā)布上海證券交易所上市公司環(huán)境信息披露指引的通知》（以下簡(jiǎn)稱滬市《通知》），首次引入“每股社會(huì)貢獻(xiàn)值”概念，標(biāo)志著我國(guó)在上市公司社會(huì)責(zé)任量化方面向前邁出了重要的一步。我們?nèi)粝肴娴脑u(píng)價(jià)一個(gè)上市公司，上市公司的社會(huì)責(zé)任是不可不考慮的一個(gè)方面，如同對(duì)個(gè)人的“德智體美”評(píng)價(jià)一樣。衡量上市公司社會(huì)責(zé)任履行情況的一個(gè)很好的指標(biāo)就是其對(duì)社會(huì)的貢獻(xiàn)。 關(guān)于上市公司社會(huì)貢獻(xiàn)的計(jì)量與披露問題，國(guó)內(nèi)外學(xué)者正處于探索之中，尚未有全面而系統(tǒng)的上市公司社會(huì)貢獻(xiàn)計(jì)量與披露的標(biāo)準(zhǔn)。許多上市公司都沒有對(duì)其社會(huì)貢獻(xiàn)情況進(jìn)行披露，正是由于缺乏對(duì)社會(huì)貢獻(xiàn)計(jì)量與披露的一個(gè)完善的披露機(jī)制。因此，設(shè)置一套完善的社會(huì)貢獻(xiàn)衡量指標(biāo)、改善其披露現(xiàn)狀就顯得尤為重要。 本文在上市公司社會(huì)責(zé)任會(huì)計(jì)研究的基礎(chǔ)上，以利益相關(guān)者理論為引導(dǎo)，選擇從政府、投資者、職工以及消費(fèi)者、社區(qū)等利益相關(guān)者的角度來研究上市公司的社會(huì)貢獻(xiàn)。利用政府所得貢獻(xiàn)率、股東所得貢獻(xiàn)率、債權(quán)人所得貢獻(xiàn)率、職工所得貢獻(xiàn)率等指標(biāo)來衡量上市公司對(duì)社會(huì)的貢獻(xiàn)情況。采用案例分析的方法，以一個(gè)對(duì)社會(huì)貢獻(xiàn)很大的上市公司為研究對(duì)象，發(fā)現(xiàn)當(dāng)今上市公司社會(huì)貢獻(xiàn)計(jì)量及披露存在的問題并提出建議。 本文首先對(duì)社會(huì)貢獻(xiàn)的相關(guān)研究進(jìn)行了綜述，發(fā)現(xiàn)國(guó)內(nèi)對(duì)上市公司社會(huì)貢獻(xiàn)計(jì)量及其披露的研究還處于起步階段，，尚未形成統(tǒng)一的計(jì)量與披露標(biāo)準(zhǔn)。接著本文對(duì)相關(guān)概念上市公司、社會(huì)貢獻(xiàn)度、社會(huì)貢獻(xiàn)計(jì)量、社會(huì)貢獻(xiàn)披露進(jìn)行界定，對(duì)上市公司公民理論，利益相關(guān)者理論進(jìn)行了簡(jiǎn)要概述。然后對(duì)上市公司社會(huì)貢獻(xiàn)現(xiàn)狀進(jìn)行分析，構(gòu)建上市公司社會(huì)貢獻(xiàn)分類計(jì)量模型，闡述上市公司社會(huì)貢獻(xiàn)披露的內(nèi)容及模式。最后對(duì)一個(gè)具體上市公司社會(huì)計(jì)量及貢獻(xiàn)披露存在的問題進(jìn)行分析，對(duì)當(dāng)今上市公司社會(huì)貢獻(xiàn)計(jì)量及披露普遍存在的問題提出建議并對(duì)未來的研究進(jìn)行展望。
[Abstract]:With the reform of the economic system of our country , the development of the private economy has become the main driving force for the economic growth . With the rising of the non - public ownership economy and the relaxation of market access restriction , the non - public economy has become the main driving force for the growth of the national economy . With the development of the economy and the reform and opening up , the non - public economy has made a great contribution to the improvement of the comprehensive national economy . The development of private economy has gradually eliminated the features of China ' s short - term economy . Especially after 1997 , the supply of goods in consumer goods has changed from shortage to sufficient and even surplus , and the existence environment of listed company has changed greatly . Under the condition of increasing competition pressure , the listed company will continue to push new and meet the needs of people ' s cultural life and make a greater contribution to society . The social contribution rate is an important index in the economic benefit index system of listed companies issued by the Ministry of Finance in 1995 . In 2008 , the Shanghai Stock Exchange issued a circular on strengthening the social responsibility of listed companies and issuing the guidelines on the disclosure of the environmental information of listed companies listed on the Shanghai Stock Exchange ( hereinafter referred to as the Shanghai Stock Exchange ) . In order to comprehensively evaluate a listed company , the social responsibility of listed companies is an important aspect . As with the evaluation of individual ' s " intellectual beauty " , a good indicator of the performance of social responsibility of listed companies is its contribution to society . With regard to the measurement and disclosure of the social contribution of listed companies , scholars at home and abroad are in the process of exploring , not yet have comprehensive and systematic criteria for the measurement and disclosure of social contribution of listed companies . Many listed companies do not disclose their social contribution . It is precisely because of the lack of a perfect disclosure mechanism for the measurement and disclosure of social contribution . Therefore , it is particularly important to set up a set of perfect social contribution measures and improve the disclosure status quo . On the basis of the research on social responsibility accounting of listed companies , the paper studies the social contribution of listed companies based on stakeholder theory . This paper summarizes the relevant researches on social contribution of listed companies , and finds out that the research on the measurement and disclosure of the social contribution of listed companies is still in the initial stage , and the unified measurement and disclosure standards have not yet been formed . Then , the paper analyzes the present situation of listed companies , social contribution , social contribution measurement and social contribution , and analyses the contents and modes of social contribution disclosure of listed companies . Finally , the paper analyzes the problems existing in the social measurement and disclosure of listed companies , and puts forward suggestions on the problems existing in the measurement and disclosure of the social contribution of listed companies .

【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.51;F270;F275

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