本文關(guān)鍵詞： 食品飲料行業(yè) 社會(huì)責(zé)任會(huì)計(jì) 信息披露 影響因素　出處：《江蘇科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：全球經(jīng)濟(jì)的發(fā)展和人類文明的進(jìn)步，使得可持續(xù)發(fā)展成為當(dāng)今時(shí)代的發(fā)展理念，企業(yè)作為經(jīng)濟(jì)社會(huì)不可或缺的細(xì)胞，其生產(chǎn)經(jīng)營(yíng)不能僅僅追求經(jīng)濟(jì)利益，也需考慮在其發(fā)展過程中的利益相關(guān)者的利益，關(guān)注食品安全問題，環(huán)境污染問題，員工培訓(xùn)問題等，只有這樣才能真正實(shí)現(xiàn)整個(gè)社會(huì)的可持續(xù)發(fā)展。然而，近年來諸如“三聚氰胺”事件、雙匯“瘦肉精”事件、“地溝油”事件、“牛肉膏”事件等食品安全事件頻發(fā)，讓我們談“食”色變的同時(shí)也不得不呼吁食品飲料行業(yè)加強(qiáng)對(duì)社會(huì)責(zé)任的關(guān)注，積極履行其社會(huì)責(zé)任。所謂“陽(yáng)光是最好的防腐劑”，在這樣的局面下，我們需要食品飲料行業(yè)的企業(yè)來積極的披露其社會(huì)責(zé)任會(huì)計(jì)信息，使公眾有所監(jiān)督。但是我國(guó)目前有關(guān)社會(huì)責(zé)任會(huì)計(jì)的理論研究不完善，制度不健全，，食品飲料行業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露還未能滿足利益相關(guān)者的期望。 本文首先以國(guó)內(nèi)外研究現(xiàn)狀為依據(jù)；其次，以社會(huì)責(zé)任和利益相關(guān)者理論等為基礎(chǔ)，分析影響食品飲料業(yè)的社會(huì)責(zé)任會(huì)計(jì)信息披露的因素；然后以我國(guó)制造業(yè)中的食品飲料業(yè)上市公司2010年、2011年、2012年三年的數(shù)據(jù)作為研究對(duì)象，并提出相關(guān)假設(shè)，將上市食品飲料公司的社會(huì)責(zé)任會(huì)計(jì)信息披露水平CSR作為因變量，從影響上市食品飲料公司的內(nèi)外部因素出發(fā)，定義本文的七個(gè)自變量，得出我國(guó)上市食品飲料公司社會(huì)責(zé)任會(huì)計(jì)信息披露水平影響因素的多元回歸模型。進(jìn)行描述性統(tǒng)計(jì)分析，多元回歸分析和實(shí)證檢驗(yàn)。通過實(shí)證研究，本文得出如下結(jié)論：（1）我國(guó)上市食品飲料公司三年間社會(huì)責(zé)任會(huì)計(jì)信息披露水平整體較低，飲料類上市公司的披露情況要優(yōu)于食品類上市公司，尤其是酒類上市公司，但三年間披露水平都有所提升；（2）三年間數(shù)據(jù)研究表明：企業(yè)規(guī)模、盈利能力、股權(quán)性質(zhì)、企業(yè)文化與上市食品飲料公司的社會(huì)責(zé)任會(huì)計(jì)信息披露水平CSR正相關(guān)；財(cái)務(wù)風(fēng)險(xiǎn)與上市食品飲料公司的社會(huì)責(zé)任會(huì)計(jì)信息披露水平CSR負(fù)相關(guān)；制度指引對(duì)于上市食品飲料公司的社會(huì)責(zé)任會(huì)計(jì)信息披露水平CSR的影響還不明顯，有待進(jìn)一步的研究；媒體關(guān)注度對(duì)上市食品飲料公司的社會(huì)責(zé)任會(huì)計(jì)信息披露水平CSR的影響與研究假設(shè)存在相反的結(jié)果，需要進(jìn)一步的研究，最后根據(jù)這一實(shí)證研究的結(jié)果提出政策建議和研究展望。
[Abstract]:With the development of global economy and the progress of human civilization, sustainable development has become the development concept of the present era. As an indispensable cell of economic society, enterprises can not only pursue economic interests in their production and management. We also need to consider the interests of stakeholders in the process of development, pay attention to food safety, environmental pollution, employee training and so on. Only in this way can we truly realize the sustainable development of the whole society. In recent years, food safety incidents such as the melamine incident, the Shuanghui incident of "lean meat essence", the "gutter oil" incident, and the "beef cream" incident have occurred frequently. Let us talk about "food" color change, but also have to appeal to the food and beverage industry to pay more attention to social responsibility, actively fulfill its social responsibility. The so-called "sunshine is the best preservative," in such a situation, We need enterprises in the food and beverage industry to actively disclose their social responsibility accounting information so that the public can supervise it. However, at present, the theoretical research on social responsibility accounting in China is not perfect and the system is not perfect. The disclosure of social responsibility accounting information in food and beverage industry has not met the expectations of stakeholders. Firstly, based on the current research situation at home and abroad, secondly, on the basis of social responsibility and stakeholder theory, this paper analyzes the factors that affect the disclosure of social responsibility accounting information in food and beverage industry. Then taking the data of the food and beverage companies listed in the food and beverage industry of our country on 2010, 2011, 2012 as the research object, and putting forward the related hypotheses, the CSR level of the listed food and beverage companies' social responsibility accounting information disclosure is taken as the dependent variable. Based on the internal and external factors affecting the listed food and beverage companies, this paper defines the seven independent variables in this paper, and obtains a multivariate regression model of the factors affecting the level of social responsibility accounting information disclosure of listed food and beverage companies in China. Multiple regression analysis and empirical test. Through empirical research, this paper draws the following conclusion: 1) the level of social responsibility accounting information disclosure of listed food and beverage companies in China is relatively low in the past three years. The disclosure of beverage listed companies is better than that of food listed companies, especially wine listed companies, but the level of disclosure has improved in three years. Corporate culture is positively correlated with the level of social responsibility accounting information disclosure (CSR) of listed food and beverage companies, and financial risk is negatively correlated with the level of social responsibility accounting information disclosure (CSR) of listed food and beverage companies. The impact of system guidance on the level of social responsibility accounting information disclosure (CSR) of listed food and beverage companies is not obvious and needs further study. The influence of media attention on the level of social responsibility accounting information disclosure (CSR) of listed food and beverage companies is contrary to the research hypothesis and needs further study. Finally, according to the results of this empirical study, policy recommendations and research prospects are put forward.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F270;F406.7;F426.82

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