家電制造企業(yè)社會(huì)責(zé)任信息披露評(píng)價(jià)體系研究
發(fā)布時(shí)間：2018-11-23 06:22
【摘要】：目前，我國存在的企業(yè)員工勞累過度、產(chǎn)品質(zhì)量不合格、資源過度浪費(fèi)、環(huán)境污染等問題越來越突出，引起了整個(gè)社會(huì)的關(guān)注。公眾和企業(yè)都開始意識(shí)到，企業(yè)不能只專注于創(chuàng)造經(jīng)濟(jì)效益，還應(yīng)該積極承擔(dān)各種社會(huì)責(zé)任，并對(duì)其進(jìn)行規(guī)范的披露。 家電制造企業(yè)作為為社會(huì)公眾提供家電產(chǎn)品并滿足其日常需要的企業(yè)，其社會(huì)責(zé)任的特征與煤炭、鋼鐵等企業(yè)明顯不同。通過閱讀國內(nèi)外文獻(xiàn)可以發(fā)現(xiàn)，目前對(duì)社會(huì)責(zé)任的研究主要集中在煤炭、鋼鐵等對(duì)環(huán)境存在重大影響的企業(yè)，而對(duì)與每個(gè)人利益息息相關(guān)的家電制造企業(yè)社會(huì)責(zé)任的研究則沒有。然而，在我國，家電產(chǎn)品質(zhì)量不過關(guān)、售后服務(wù)不到位等問題一直較為突出，公眾對(duì)于家電制造企業(yè)積極的履行社會(huì)責(zé)任并良好的披露社會(huì)責(zé)任信息的呼聲一直較高。與此同時(shí)，隨著社會(huì)責(zé)任信息披露意識(shí)的加強(qiáng)，家電制造企業(yè)也開始主動(dòng)對(duì)外披露社會(huì)責(zé)任信息�；谶@樣的背景，構(gòu)建一套家電制造企業(yè)社會(huì)責(zé)任信息披露評(píng)價(jià)體系，督促家電制造企業(yè)積極地履行社會(huì)責(zé)任、規(guī)范地披露社會(huì)責(zé)任信息很有必要。 本文通過運(yùn)用文獻(xiàn)分析法、歸納與演繹相結(jié)合的方法、案例分析法等，首先對(duì)國內(nèi)外學(xué)者在企業(yè)社會(huì)責(zé)任的概念、披露內(nèi)容、披露模式和計(jì)量方法等方面的研究成果進(jìn)行了分析總結(jié)，得出以下結(jié)論：企業(yè)社會(huì)責(zé)任的內(nèi)涵和信息披露的內(nèi)容還有待進(jìn)一步的探討和統(tǒng)一；企業(yè)可以通過傳統(tǒng)的年報(bào)、獨(dú)立的社會(huì)責(zé)任報(bào)告和專門的社會(huì)責(zé)任會(huì)計(jì)報(bào)告等模式披露社會(huì)責(zé)任信息；指數(shù)法是一種相對(duì)科學(xué)和客觀的計(jì)量方法。接著，文章確定了構(gòu)建家電制造企業(yè)社會(huì)責(zé)任信息披露評(píng)價(jià)體系的理論基礎(chǔ)，包括利益相關(guān)者理論、三重底線理論和可持續(xù)發(fā)展理論。然后，，在吸收GRI體系、《深圳證券交易所上市公司社會(huì)責(zé)任指引》等國內(nèi)外社會(huì)責(zé)任評(píng)價(jià)標(biāo)準(zhǔn)的精華的基礎(chǔ)上，依據(jù)指標(biāo)的選取原則，構(gòu)建了家電制造企業(yè)社會(huì)責(zé)任信息披露評(píng)價(jià)指標(biāo)體系，并基于綜合指數(shù)法構(gòu)建了家電制造企業(yè)社會(huì)責(zé)任信息披露評(píng)價(jià)模型。之后，根據(jù)本文構(gòu)建的家電制造企業(yè)社會(huì)責(zé)任信息披露評(píng)價(jià)體系，對(duì)格力電器2010年、2011年和2012年的社會(huì)責(zé)任信息披露狀況進(jìn)行分析評(píng)價(jià)，找出企業(yè)存在的信息披露內(nèi)容不夠全面和信息披露缺乏規(guī)范性的問題，并對(duì)問題原因進(jìn)行了分析。最后，基于外部視角，本文提出監(jiān)管機(jī)構(gòu)應(yīng)該完善家電制造企業(yè)社會(huì)責(zé)任信息披露的法律法規(guī)，社會(huì)團(tuán)體應(yīng)該發(fā)揮其對(duì)家電制造企業(yè)社會(huì)責(zé)任信息披露的引導(dǎo)和監(jiān)督作用；基于內(nèi)部視角，本文提出家電制造企業(yè)應(yīng)該加強(qiáng)社會(huì)責(zé)任信息披露意識(shí)的培養(yǎng)，加強(qiáng)企業(yè)治理、建立社會(huì)責(zé)任信息披露內(nèi)部監(jiān)管機(jī)制，以期能夠幫助家電制造企業(yè)更好的披露社會(huì)責(zé)任信息。 本文的創(chuàng)新點(diǎn)在于構(gòu)建了一個(gè)具有行業(yè)專屬性的家電制造企業(yè)社會(huì)責(zé)任信息披露評(píng)價(jià)體系。然而，由于筆者學(xué)識(shí)有限，本文構(gòu)建的家電制造企業(yè)社會(huì)責(zé)任信息披露評(píng)價(jià)指標(biāo)體系的規(guī)范性和科學(xué)性還需要進(jìn)一步的驗(yàn)證，本文所采用的指標(biāo)評(píng)分方法也還有待進(jìn)一步的完善。
[Abstract]:At present, the problems such as overwork, non-conformity of product quality, over-waste of resources, environmental pollution and other problems in our country are becoming more and more prominent, causing the whole society to pay close attention. The public and the enterprise are beginning to realize that the enterprise cannot focus solely on the creation of economic benefits, and it should also take a positive account of the social responsibility and the disclosure of its specifications. As an enterprise that provides household appliance products to the public and meets the daily needs of the public, the characteristics of their social responsibility are distinct from those of coal, steel and other enterprises By reading the domestic and foreign literature, it can be found that the present research on social responsibility mainly focuses on the enterprises with great influence on the environment, such as coal, steel, etc., and the research on the social responsibility of the home appliance manufacturing enterprises which are closely related to each person's interests No. However, in our country, the quality of the household appliance products is not good, the after-sales service is not in place, and so on, the public's voice for the active implementation of the social responsibility and the good disclosure of the social responsibility information of the home appliance manufacturing enterprises has been At the same time, with the strengthening of the social responsibility information disclosure consciousness, the home appliance manufacturing enterprises have also started to disclose the social responsibility to the outside Based on the background, a set of social responsibility information disclosure evaluation system for household electrical appliance manufacturing enterprises is constructed, and the household electrical appliance manufacturing enterprises are urged to actively perform social responsibility, and the social responsibility information is disclosed in a standardized way. It is necessary to analyze and summarize the research results of domestic and foreign scholars in the aspects of the concept of corporate social responsibility, the content of disclosure, the mode of disclosure and the method of measurement by using the method of literature analysis, induction and deduction, and the case analysis method. The following conclusions are drawn: the connotation of corporate social responsibility and the content of information disclosure are further discussed and unified; the enterprise can disclose it through the traditional annual report, independent social responsibility report and special social responsibility accounting report The index method is a kind of relatively scientific and objective Then, the paper determines the theoretical basis of building the social responsibility information disclosure evaluation system of the home appliance manufacturing enterprise, including the stakeholder theory, the triple bottom line theory and the holder. Then, on the basis of absorbing the essence of the domestic and foreign social responsibility evaluation standards, such as the GRI system, the Guidelines for Social Responsibility of the listed companies of the Shenzhen Stock Exchange, and the like, the social responsibility information disclosure evaluation of the household appliance manufacturing enterprise is constructed according to the selection principle of the index. The price index system is based on the comprehensive index method, and the social responsibility information cape of the household electrical appliance manufacturing enterprise is constructed. Then, according to the information disclosure evaluation system of the social responsibility information of the home appliance manufacturing enterprise constructed in this paper, the information disclosure status of the social responsibility information of the Gree electric appliance in 2010, 2011 and 2012 is analyzed and evaluated, and the information disclosure content of the enterprise is found to be insufficient and the information disclosure lacks the rules. The problem of the problem, and the cause of the problem Finally, based on the external perspective, this paper puts forward that the regulatory agency should perfect the laws and regulations of the information disclosure of the social responsibility of the home appliance manufacturing enterprises, and the social groups should play their role in the guidance and supervision of the disclosure of the social responsibility information of the household appliances. In view of internal view, the article puts forward that the manufacturing enterprise of home appliance should strengthen the training of the information disclosure consciousness of the social responsibility, strengthen the corporate governance, establish the internal supervision mechanism of the social responsibility information, so as to be able to help the home appliance manufacturing enterprises to better disclose the society The innovation point of this paper is to build an industry-specific household appliance manufacturing enterprise social responsibility However, due to the limited knowledge of the author, the normative and scientific nature of the evaluation index system of the social responsibility information disclosure of the home appliance manufacturing enterprise constructed in this paper further requires further verification, and the index scoring method adopted in this paper also
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.6;F270
本文編號(hào)：2350592
[Abstract]:At present, the problems such as overwork, non-conformity of product quality, over-waste of resources, environmental pollution and other problems in our country are becoming more and more prominent, causing the whole society to pay close attention. The public and the enterprise are beginning to realize that the enterprise cannot focus solely on the creation of economic benefits, and it should also take a positive account of the social responsibility and the disclosure of its specifications. As an enterprise that provides household appliance products to the public and meets the daily needs of the public, the characteristics of their social responsibility are distinct from those of coal, steel and other enterprises By reading the domestic and foreign literature, it can be found that the present research on social responsibility mainly focuses on the enterprises with great influence on the environment, such as coal, steel, etc., and the research on the social responsibility of the home appliance manufacturing enterprises which are closely related to each person's interests No. However, in our country, the quality of the household appliance products is not good, the after-sales service is not in place, and so on, the public's voice for the active implementation of the social responsibility and the good disclosure of the social responsibility information of the home appliance manufacturing enterprises has been At the same time, with the strengthening of the social responsibility information disclosure consciousness, the home appliance manufacturing enterprises have also started to disclose the social responsibility to the outside Based on the background, a set of social responsibility information disclosure evaluation system for household electrical appliance manufacturing enterprises is constructed, and the household electrical appliance manufacturing enterprises are urged to actively perform social responsibility, and the social responsibility information is disclosed in a standardized way. It is necessary to analyze and summarize the research results of domestic and foreign scholars in the aspects of the concept of corporate social responsibility, the content of disclosure, the mode of disclosure and the method of measurement by using the method of literature analysis, induction and deduction, and the case analysis method. The following conclusions are drawn: the connotation of corporate social responsibility and the content of information disclosure are further discussed and unified; the enterprise can disclose it through the traditional annual report, independent social responsibility report and special social responsibility accounting report The index method is a kind of relatively scientific and objective Then, the paper determines the theoretical basis of building the social responsibility information disclosure evaluation system of the home appliance manufacturing enterprise, including the stakeholder theory, the triple bottom line theory and the holder. Then, on the basis of absorbing the essence of the domestic and foreign social responsibility evaluation standards, such as the GRI system, the Guidelines for Social Responsibility of the listed companies of the Shenzhen Stock Exchange, and the like, the social responsibility information disclosure evaluation of the household appliance manufacturing enterprise is constructed according to the selection principle of the index. The price index system is based on the comprehensive index method, and the social responsibility information cape of the household electrical appliance manufacturing enterprise is constructed. Then, according to the information disclosure evaluation system of the social responsibility information of the home appliance manufacturing enterprise constructed in this paper, the information disclosure status of the social responsibility information of the Gree electric appliance in 2010, 2011 and 2012 is analyzed and evaluated, and the information disclosure content of the enterprise is found to be insufficient and the information disclosure lacks the rules. The problem of the problem, and the cause of the problem Finally, based on the external perspective, this paper puts forward that the regulatory agency should perfect the laws and regulations of the information disclosure of the social responsibility of the home appliance manufacturing enterprises, and the social groups should play their role in the guidance and supervision of the disclosure of the social responsibility information of the household appliances. In view of internal view, the article puts forward that the manufacturing enterprise of home appliance should strengthen the training of the information disclosure consciousness of the social responsibility, strengthen the corporate governance, establish the internal supervision mechanism of the social responsibility information, so as to be able to help the home appliance manufacturing enterprises to better disclose the society The innovation point of this paper is to build an industry-specific household appliance manufacturing enterprise social responsibility However, due to the limited knowledge of the author, the normative and scientific nature of the evaluation index system of the social responsibility information disclosure of the home appliance manufacturing enterprise constructed in this paper further requires further verification, and the index scoring method adopted in this paper also
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.6;F270
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本文編號(hào)：2350592
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