本文選題：航空公司　切入點：社會責任會計　出處：《中國民航大學》2017年碩士論文

【摘要】：隨著國民經(jīng)濟的飛速發(fā)展,公民的關注熱點由經(jīng)濟發(fā)展問題逐漸轉變?yōu)楣娲壬啤h(huán)境保護、員工權益保護等社會責任問題,社會責任逐漸成為評價企業(yè)綜合能力的重要指標。在這一背景下,社會責任會計作為會計學新的發(fā)展與延伸逐漸登上世界舞臺并引起了會計理論界與實務界的廣泛關注。作為航空運輸業(yè)的重要載體,航空公司社會責任主要是指航空公司在日常運營過程中承擔的“航空安全、節(jié)能減排、旅客服務、關愛員工、回報股東、社會公益”等方面的社會責任。為了向航空公司利益相關者提供有用的基礎型社會責任會計信息,實現(xiàn)航空運輸業(yè)經(jīng)濟效益與社會效益的可持續(xù)發(fā)展。本文從會計核算與監(jiān)督兩大職能出發(fā),結合航空公司運營特點,構建航空公司社會責任會計體系,為日后我國航空公司社會責任會計核算與管理實務的有序開展提供參考。本文首先深入調查研究國內外航空公司社會責任會計現(xiàn)狀,總結國外航空公司先進經(jīng)驗,剖析我國航空公司社會責任會計實務中存在的問題與原因,為構建會計體系作鋪墊;然后就是本文的核心內容---構建適合我國航空公司運營特點的社會責任會計體系,具體包括核算體系與管理體系兩部分,從會計確認、計量、記錄和報告四個方面構建航空公司社會責任會計核算體系,從預算管理、成本控制和績效評價三個方面構建航空公司社會責任會計管理體系,其中在績效評價方面,初步建立了績效評價指標體系并采用突變級數(shù)法對我國航空公司社會責任水平進行實證研究,為政府機構、航空公司、社會公眾評價與監(jiān)管航空公司更好的履行社會責任提供參考標準。最后總結本文的研究結論,指出研究中的不足之處以及未來的研究展望。
[Abstract]:With the rapid development of national economy, the focus of citizens' attention has gradually changed from economic development to public welfare, environmental protection, employee rights and interests protection and other social responsibility issues. Social responsibility has gradually become an important index to evaluate the comprehensive ability of enterprises.Under this background, as a new development and extension of accounting, social responsibility accounting has gradually stepped onto the world stage and aroused widespread concern in the field of accounting theory and practice.As an important carrier of air transportation, airline social responsibility mainly refers to the "aviation safety, energy saving and emission reduction, passenger service, care for employees, return to shareholders," which the airline undertakes in the daily operation process.Social responsibility for social welfare.In order to provide useful basic social responsibility accounting information to airline stakeholders, the sustainable development of economic and social benefits of air transport industry can be realized.Starting from the two functions of accounting and supervision and combining the characteristics of airline operation, this paper constructs the social responsibility accounting system of airline companies, which provides a reference for the orderly development of accounting and management practice of airline social responsibility in China in the future.Firstly, this paper investigates the current situation of social responsibility accounting of airlines at home and abroad, summarizes the advanced experience of foreign airlines, analyzes the problems and causes in the practice of social responsibility accounting of airlines in China, and lays the groundwork for the construction of accounting system.Then it is the core content of this paper-- to construct the social responsibility accounting system suitable for the operating characteristics of our country's airlines, including the accounting system and the management system, from the accounting recognition, measurement,The social responsibility accounting system of airlines is constructed from four aspects: budget management, cost control and performance evaluation.The index system of performance evaluation is established preliminarily and the level of social responsibility of Chinese airlines is studied empirically by using the method of abrupt progression.Public evaluation and supervision of airlines to better fulfill their social responsibility to provide reference standards.Finally, the conclusion of this paper is summarized, the deficiency of the research and the future research prospect are pointed out.
【學位授予單位】：中國民航大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F562.6;F270;F560.68

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本文編號：1720705