本文選題：央企 + 煤炭集團(tuán)公司　； 參考：《江西財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：隨著科技飛速發(fā)展,人類社會(huì)取得了巨大成就。然而,卻也為我們的生活環(huán)境帶來了許多負(fù)面影響,如自然資源的過度消耗、環(huán)境污染的日益嚴(yán)重等,這些負(fù)面影響使得越來越多的社會(huì)大眾開始關(guān)注企業(yè)對(duì)社會(huì)責(zé)任報(bào)告的披露情況。煤炭行業(yè)作為我國支柱產(chǎn)業(yè),自然更加廣受關(guān)注。同時(shí),央企作為我國經(jīng)濟(jì)的中流砥柱,在國民經(jīng)濟(jì)中占據(jù)舉足輕重的地位。因此,研究我國央企煤炭集團(tuán)公司社會(huì)責(zé)任信息披露問題有著重要意義。 面對(duì)當(dāng)今國內(nèi)外日趨復(fù)雜的經(jīng)濟(jì)環(huán)境,加強(qiáng)對(duì)我國社會(huì)責(zé)任信息披露問題的研究顯然非常迫切。近年來頻頻出現(xiàn)的各類社會(huì)責(zé)任危機(jī)事件,如三鹿奶粉事件、中海油渤海灣漏油事故、中石化石油管道爆炸事故等等,其客觀上也對(duì)企業(yè)社會(huì)責(zé)任報(bào)告的披露情況提出了更高要求。而相比我國而言,西方發(fā)達(dá)國家對(duì)社會(huì)責(zé)任信息披露問題的研究更加成熟,因此,其相關(guān)經(jīng)驗(yàn)值得我國借鑒。 基于以上所述的背景,本文將我國央企煤炭集團(tuán)公司的社會(huì)責(zé)任信息披露確定為研究對(duì)象。通過對(duì)比我國央企煤炭集團(tuán)公司以及美國煤炭企業(yè)的社會(huì)責(zé)任信息披露情況,發(fā)現(xiàn)我國央企煤炭集團(tuán)公司的社會(huì)責(zé)任信息披露所存在的問題,并且結(jié)合美國煤炭企業(yè)社會(huì)責(zé)任信息披露的先進(jìn)經(jīng)驗(yàn),提出具體的完善對(duì)策。按照該思路,本文首先分析了企業(yè)社會(huì)責(zé)任信息披露的基本理論。將企業(yè)社會(huì)責(zé)任界定為企業(yè)作為社會(huì)成員之一,其在生產(chǎn)經(jīng)營過程中,不僅應(yīng)該努力為自身創(chuàng)造利潤,追求股東利益最大化,更應(yīng)該注重對(duì)各利益相關(guān)方的權(quán)益負(fù)責(zé),其中利益相關(guān)者是指全部可能受企業(yè)的決策和行為所影響的個(gè)體或者團(tuán)體。同時(shí),結(jié)合煤炭行業(yè)的特征,將社會(huì)責(zé)任信息披露的內(nèi)容確定為經(jīng)濟(jì)責(zé)任、科技創(chuàng)新責(zé)任、安全生產(chǎn)責(zé)任、節(jié)能環(huán)保責(zé)任以及利益相關(guān)者責(zé)任。并且概括了目前社會(huì)責(zé)任信息披露的多種方式,以及與其相關(guān)的理論基礎(chǔ)。 其次,本文對(duì)我國央企煤炭集團(tuán)公司社會(huì)責(zé)任信息披露的現(xiàn)狀進(jìn)行了闡述。對(duì)目前我國央企煤炭集團(tuán)公司社會(huì)責(zé)任信息披露進(jìn)行深入分析,發(fā)現(xiàn)其存在以下問題,即社會(huì)責(zé)任報(bào)告缺乏定量信息的披露、社會(huì)責(zé)任報(bào)告披露的內(nèi)容不夠全面、社會(huì)責(zé)任報(bào)告披露的形式不規(guī)范、社會(huì)責(zé)任信息披露質(zhì)量低下、煤炭行業(yè)披露社會(huì)責(zé)任報(bào)告的企業(yè)數(shù)量比例較低。同時(shí),針對(duì)前文所發(fā)現(xiàn)的問題,分析產(chǎn)生問題的原因。 再次,由于我國企業(yè)社會(huì)責(zé)任信息披露問題的相關(guān)研究仍處于初期階段,需要借鑒國外的相關(guān)經(jīng)驗(yàn)。于是,本文對(duì)美國煤炭企業(yè)的社會(huì)責(zé)任信息披露現(xiàn)狀進(jìn)行了具體分析。在了解美國煤炭企業(yè)社會(huì)責(zé)任信息披露概況的基礎(chǔ)上,總結(jié)了美國煤炭企業(yè)社會(huì)責(zé)任信息披露的先進(jìn)經(jīng)驗(yàn),即社會(huì)責(zé)任信息披露內(nèi)容全面、社會(huì)責(zé)任報(bào)告可讀性強(qiáng)、構(gòu)建完善的社會(huì)責(zé)任信息披露制度、重視對(duì)社會(huì)責(zé)任報(bào)告的第三方審驗(yàn)等。從而,更好地完善我國央企煤炭集團(tuán)公司的社會(huì)責(zé)任信息披露。 最后,本文針對(duì)我國央企煤炭集團(tuán)公司社會(huì)責(zé)任信息披露存在的問題,結(jié)合我國的基本國情,提出了完善我國央企煤炭集團(tuán)公司社會(huì)責(zé)任信息披露的建議,即：第一,提高企業(yè)相關(guān)人員的專業(yè)素質(zhì),包括加強(qiáng)職工專業(yè)知識(shí)的教育培訓(xùn)及對(duì)內(nèi)審人員的社會(huì)責(zé)任教育。第二,完善社會(huì)責(zé)任信息披露制度,包括建立對(duì)企業(yè)社會(huì)責(zé)任信息進(jìn)行獨(dú)立報(bào)告的機(jī)制,將傳統(tǒng)的會(huì)計(jì)報(bào)表和社會(huì)責(zé)任披露進(jìn)行銜接,對(duì)不披露企業(yè)社會(huì)責(zé)任信息的公司實(shí)行嚴(yán)厲處罰,設(shè)置社會(huì)責(zé)任會(huì)計(jì)相關(guān)科目。第三,建立健全企業(yè)內(nèi)部社會(huì)責(zé)任管理體系,包括將社會(huì)責(zé)任意識(shí)融入企業(yè)運(yùn)營的過程,強(qiáng)化企業(yè)社會(huì)責(zé)任的內(nèi)部審核評(píng)估制度,加強(qiáng)企業(yè)文化誠信建設(shè),建立健全公司治理結(jié)構(gòu)以改善社會(huì)責(zé)任信息披露環(huán)境。第四,有效實(shí)施煤炭企業(yè)社會(huì)責(zé)任信息審計(jì)制度,包括建立健全社會(huì)責(zé)任信息審計(jì)準(zhǔn)則及制定準(zhǔn)確公正的審計(jì)程序。第五,促進(jìn)企業(yè)履行社會(huì)責(zé)任的力量多元化,包括消費(fèi)者積極維護(hù)自身合法權(quán)益,政府部門強(qiáng)化執(zhí)法監(jiān)管,行業(yè)協(xié)會(huì)制定相關(guān)社會(huì)責(zé)任約束機(jī)制,投資者積極向企業(yè)反映社會(huì)責(zé)任報(bào)告使用情況。
[Abstract]:With the rapid development of science and technology, great achievements have been made in human society. However, it has also brought many negative effects on our living environment, such as the excessive consumption of natural resources, and the increasingly serious environmental pollution. These negative effects make more and more social masses begin to pay attention to the disclosure of social responsibility reports. As the pillar industry of our country, the industry is more and more widely concerned. At the same time, the central enterprises, as the mainstay of our country's economy, occupy a pivotal position in the national economy. Therefore, it is of great significance to study the problem of information disclosure of the social responsibility of the coal group of the central enterprises of our country.
Facing the increasingly complex economic environment at home and abroad, it is very urgent to strengthen the research on the information disclosure of social responsibility in China. In recent years, various social responsibility crises, such as the Sanlu milk powder incident, the oil leakage accident in CNOOC Bohai Bay, the petroleum pipeline explosion in Sinopec and so on, are also objectively to the enterprise society. Compared with our country, the research of social responsibility information disclosure is more mature in western developed countries. Therefore, the relevant experience of the developed countries is worth learning from our country.
Based on the above background, this paper determines the information disclosure of the social responsibility of the coal group of central enterprises of our country. By comparing the information disclosure of the social responsibility of the coal group and the American coal enterprises, we find the problems of the social responsibility information disclosure of the coal group of the central enterprises of our country. According to this idea, the basic theory of corporate social responsibility information disclosure is analyzed in this paper. The corporate social responsibility is defined as one of the members of the society. In the process of production and management, it should not only work hard for itself. To create profit and to pursue the maximization of shareholders' interests, we should pay more attention to the rights and interests of all stakeholders. The stakeholders refer to the individual or group that may be affected by the decision and behavior of the enterprise. At the same time, combining the characteristics of the coal industry, the content of the disclosure of social responsibility information is defined as economic responsibility and scientific and technological innovation responsibility. Responsibility for safety in production, responsibility for energy conservation and environmental protection and stakeholder responsibility, and the various ways of information disclosure of social responsibility at present, and the theoretical basis related to it.
Secondly, this paper expounds the present situation of social responsibility information disclosure of the coal group company of central enterprises of our country, and analyses the information disclosure of social responsibility of the coal group company of central enterprises of our country at present, and finds the following problems, that is, the lack of quantitative information disclosure of the social responsibility report and the insufficient content of the social responsibility report disclosure. The form of social responsibility report is not standardized, the quality of social responsibility information disclosure is low, and the proportion of enterprises in the coal industry disclosure of social responsibility reports is low. At the same time, the reasons for the problems are analyzed in the light of the problems found in the previous article.
Thirdly, because the related research of corporate social responsibility information disclosure in our country is still in the early stage, we need to learn from foreign related experience. So, this paper makes a concrete analysis on the status of social responsibility information disclosure of American coal enterprises. On the basis of understanding the general situation of social responsibility information disclosure of American coal enterprises, the article summarizes the beauty of the United States. The advanced experience of social responsibility information disclosure of national coal enterprises is that the information disclosure of social responsibility is comprehensive, the social responsibility report is readable, the perfect social responsibility information disclosure system is constructed, and the third party examination of the social responsibility report should be paid more attention to. Thus, the social responsibility information of the coal group company of China is better perfected. The dew.
Finally, in view of the problems existing in the information disclosure of the social responsibility of the central enterprise coal group in China and the basic national conditions of our country, this paper puts forward some suggestions to improve the information disclosure of the social responsibility of the coal group in China, that is, first, to improve the professional quality of the related personnel of the enterprises, including the education and training for strengthening the professional knowledge of the workers and staff. The social responsibility education for internal auditors. Second, improve the information disclosure system of social responsibility, including the establishment of an independent report of the corporate social responsibility information, the traditional accounting statements and social responsibility disclosure are connected, the companies that do not disclose the corporate social responsibility information are severely punished, and the social responsibility accounting phase is set up. Third, to establish and improve the internal social responsibility management system of enterprises, including the process of integrating social responsibility into the operation of enterprises, strengthening the internal audit evaluation system of corporate social responsibility, strengthening the construction of corporate cultural integrity, establishing and improving the corporate governance structure to improve the information disclosure environment of social responsibility. Fourth, effective implementation of coal Enterprise social responsibility information audit system, including establishing and improving the social responsibility information auditing standards and making accurate and fair audit procedures. Fifth, to promote the diversification of enterprises to perform social responsibility, including consumers' active maintenance of their own legitimate rights and interests, the government departments strengthen the supervision of the law, the industry associations make relevant social responsibility constraints. Mechanism, investors actively reflect the use of social responsibility reports to enterprises.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.21;F270;F406.7

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1 謝添;國有大型煤炭集團(tuán)產(chǎn)業(yè)發(fā)展戰(zhàn)略和管理模式研究[D];天津大學(xué);2004年

2 靳昌田;煤炭集團(tuán)物料配送優(yōu)化研究[D];山東科技大學(xué);2010年

3 丁敏;內(nèi)蒙古伊東煤炭集團(tuán)發(fā)展戰(zhàn)略研究[D];內(nèi)蒙古大學(xué);2011年

4 劉依蓓;YY煤炭集團(tuán)公司IPO改制方案設(shè)計(jì)[D];蘭州大學(xué);2009年

5 彭志剛;中國神華煤炭集團(tuán)EVA績效提升的研究[D];內(nèi)蒙古大學(xué);2011年

6 劉藝涵;我國央企煤炭集團(tuán)公司社會(huì)責(zé)任信息披露問題的探討[D];江西財(cái)經(jīng)大學(xué);2014年

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