本文選題：社會責任　切入點：企業(yè)社會責任　出處：《天津財經(jīng)大學》2014年碩士論文　論文類型：學位論文

【摘要】：近年來,由于經(jīng)濟取得較快發(fā)展與社會文明程度的日益提高,只注重經(jīng)濟利益方面的成果已經(jīng)遠遠不是人們所要單純追求的發(fā)展目標。社會各界越來越多的重視企業(yè)的社會責任,尤其是企業(yè)在員工權(quán)益保護,保障消費者的權(quán)利和利益,保護生態(tài)環(huán)境,社會公益貢獻和稅收貢獻的責任。與此同時,越來越多的上市公司開始注重公開發(fā)布社會責任報告,可持續(xù)發(fā)展報告,環(huán)境報告等,企業(yè)社會責任在理論和實踐中得到了飛速發(fā)展。然而,部分上市企業(yè)頻繁曝光的社會責任丑聞說明許多企業(yè)對承擔社會責任認識不夠深刻。因此,企業(yè)社會責任會計發(fā)展和相關信息披露的狀況需要不斷改進和完善。石油行業(yè)在一定程度上具有較大的特殊性,必然要承擔比一般企業(yè)更重的社會責任,再加上近年來頻繁發(fā)生漏油、污染事件,石油企業(yè)履行社會責任狀況成為社會各界的關注焦點。總的來說,我國對社會責任會計的研究越來越重視,并取得了一些成果,但它不符合國家的經(jīng)濟和社會發(fā)展的實際需求,社會責任會計信息披露的實施還處于起步階段。在此背景下,本文選擇中國的石油行業(yè)對企業(yè)社會責任會計信息披露進行研究,目的是提高社會責任會計信息披露質(zhì)量,為促進中國社會責任會計的發(fā)展做出微薄貢獻。本文研究表明：中國石油工業(yè)在企業(yè)社會責任會計信息披露方面的總體狀況有所改善,但仍存在許多問題,主要是缺乏系統(tǒng)、全面、規(guī)范的會計基礎型信息,相關的社會責任報告審計制度欠缺以及社會監(jiān)督軟弱無力。要改善石油行業(yè)企業(yè)社會責任會計信息披露的情況必須把社會責任會計的非貨幣性信息、貨幣性信息和有參考價值的評價模型相結(jié)合,建立一套系統(tǒng)、完善、具有現(xiàn)實可操作性的社會責任會計信息披露體系。
[Abstract]:In recent years, due to the rapid economic development and the increasing degree of social civilization, Focusing only on economic interests is far from the development goal that people want to pursue. More and more people from all walks of life attach importance to the social responsibility of enterprises, especially in the protection of employees' rights and interests, and to protect the rights and interests of consumers. At the same time, more and more listed companies begin to pay attention to the public release of social responsibility reports, sustainable development reports, environmental reports, etc. Corporate social responsibility (CSR) has developed rapidly in theory and practice. However, the frequent exposure of social responsibility scandals in some listed enterprises shows that many enterprises do not have a deep understanding of CSR. The development of corporate social responsibility accounting and the situation of related information disclosure need to be continuously improved and perfected. Coupled with the frequent oil spills and pollution incidents in recent years, the situation of petroleum enterprises in fulfilling their social responsibility has become the focus of attention from all walks of life. In general, our country has paid more and more attention to the study of social responsibility accounting, and has achieved some results. However, it does not meet the actual needs of the country's economic and social development, and the implementation of social responsibility accounting information disclosure is still in its infancy. Under this background, this paper chooses the petroleum industry of China to study the disclosure of corporate social responsibility accounting information. The purpose of this paper is to improve the quality of social responsibility accounting information disclosure and to make a modest contribution to the development of social responsibility accounting in China. But there are still many problems, mainly lack of systematic, comprehensive, standardized accounting basic information, In order to improve the disclosure of social responsibility accounting information in oil industry, the non-monetary information of social responsibility accounting must be taken into account. Combining the monetary information with the evaluation model with reference value, a set of social responsibility accounting information disclosure system is established, which is perfect and practical.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.22;F406.7

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