發(fā)布時間：2018-03-12 17:24

  本文選題：上市公司　切入點：金融證券　出處：《天津大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：上市公司作為社會的中堅力量,理應(yīng)承擔(dān)社會責(zé)任,而社會責(zé)任報告是上市公司承擔(dān)社會責(zé)任,向社會按照上市公司規(guī)定的制度,按照及時性、真實性、有效性、行業(yè)性等規(guī)范披露其信息,以便國家、社會投資人獲取其公司運行信息,確保投資者的利益。為此,本人分析了2014年1月1日至4月30日期間中國A股2514家上市公司686份公開披露的社會責(zé)任報告的現(xiàn)狀、存在的問題,并對存在的問題提出了解決思路與建議,最后提出了對上市公司企業(yè)社會責(zé)任要有制度體系和評價體系的建議。為充分論證,本文通過文獻(xiàn)資料法、調(diào)查研究法、典型案例法、理論分析法、專家綜合打分法等提出了上市公司企業(yè)社會責(zé)任報告制度化及評價體系的建議。本文主要內(nèi)容分為六章：第一章主要講述了研究的背景、目標(biāo)、意義及預(yù)期成果,并對預(yù)期成果采用了什么工作思路去論證；第二章概述了2014年上市公司年報披露期內(nèi)發(fā)布社會責(zé)任報告的情況,并從多個維度對報告發(fā)布情況進(jìn)行分析；第三章主要依據(jù)上市公司披露的社會責(zé)任報告,提出現(xiàn)行制度及體系下,相關(guān)社會責(zé)任報告存在的問題；第四章主要依據(jù)披露社會責(zé)任報告的公司的官網(wǎng)評價這些公司的日常社會責(zé)任信息披露情況,按照核心評價體系得到公司定期社會責(zé)任信息披露的評價結(jié)果,并提出研究建議；第五章基于第三、四章的評價結(jié)果得到2014年中國上市公司社會責(zé)任信息披露的綜合結(jié)果,并對上市公司企業(yè)社會責(zé)任報告提出制度化評價的參考方法及制度化的推進(jìn)建議；并探索公司社會責(zé)任信息披露的制度化保障建議及評價體系,確保上市公司企業(yè)社會責(zé)任報告真實、可靠、及時、有效。本文在第六章研究結(jié)論與展望中,重點論述了上市公司企業(yè)社會責(zé)任報告制度化、規(guī)范化及評價體系要認(rèn)真實施,并提出了下一步需要繼續(xù)完善的內(nèi)容,確保上市公司企業(yè)社會責(zé)任報告能夠起到他應(yīng)有的作用。
[Abstract]:As the backbone of society, listed companies should assume social responsibility, and social responsibility reports are social responsibilities of listed companies, according to the system stipulated by listed companies, according to the timeliness, authenticity, effectiveness, In order to enable the state and social investors to obtain information on the operation of their companies and to ensure the interests of investors, From January 1st 2014 to April 30th, I analyzed the status quo and existing problems of 686 publicly disclosed social responsibility reports of 2514 listed companies of A shares in China, and put forward some ideas and suggestions to solve the problems. Finally, the paper puts forward some suggestions on the system and evaluation system of corporate social responsibility of listed companies. In order to fully demonstrate, this paper adopts the methods of literature, investigation and research, typical case law, theoretical analysis, etc. The expert comprehensive scoring method and so on proposed the listed company corporate social responsibility report systematization and the appraisal system proposal. This article main content divides into six chapters: the first chapter mainly narrates the research background, the goal, the significance and the anticipated result, the first chapter mainly describes the research background, the goal, the significance and the expected result, The second chapter summarizes the social responsibility report of listed companies during the disclosure period of the annual report in 2014, and analyzes the release of the report from a number of dimensions. The third chapter mainly based on the social responsibility report disclosed by listed companies, put forward the current system and system, related social responsibility reporting problems; The 4th chapter mainly evaluates the daily social responsibility information disclosure of these companies according to the official websites of the companies that disclose the social responsibility reports, obtains the evaluation results of the company's regular social responsibility information disclosure according to the core evaluation system, and puts forward the research suggestions; The 5th chapter is based on the evaluation results of the third and fourth chapters to obtain the comprehensive results of the social responsibility information disclosure of listed companies in China in 2014, and put forward the reference methods and suggestions for the institutionalization of corporate social responsibility reports of listed companies. And to explore the system of corporate social responsibility information disclosure security recommendations and evaluation system to ensure that corporate social responsibility reports are true, reliable, timely and effective. This paper focuses on the institutionalization, standardization and evaluation system of corporate social responsibility reporting of listed companies, and puts forward the contents that need to be further improved to ensure that the corporate social responsibility reports of listed companies can play their due role.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F270;F832.51

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本文編號：1602555