發(fā)布時間：2018-05-15 06:11

  本文選題：農(nóng)業(yè)上市公司 + 社會責任　； 參考：《吉林財經(jīng)大學》2017年碩士論文

【摘要】：近年來,企業(yè)作為社會經(jīng)濟發(fā)展過程中的助推器,不斷被賦予新的社會屬性,不僅追求自身利潤的最大化,更需要維護環(huán)境的永續(xù)和社會的公義。然而,伴隨著資本不斷擴張、企業(yè)規(guī)模持續(xù)擴大,卻帶來一系列公共安全問題如資源浪費、食品安全、環(huán)境污染等,不僅使企業(yè)社會責任受到廣泛關(guān)注,更讓社會責任信息披露成為理論界和實踐界熱議的焦點。農(nóng)業(yè)上市公司作為農(nóng)業(yè)發(fā)展的高級表現(xiàn)形式和產(chǎn)物,始終肩負著諸如保障農(nóng)產(chǎn)品質(zhì)量安全、實現(xiàn)土地可持續(xù)利用和達成社會永續(xù)發(fā)展的重任。然而,在農(nóng)業(yè)企業(yè)不斷發(fā)展和壯大的背后,卻出現(xiàn)一系列“背農(nóng)”現(xiàn)象,如“問題豬肉”、“畸形瓜果”、“三魚兩藥”、果菜茶過度使用化肥農(nóng)藥等農(nóng)產(chǎn)品安全問題,畜禽糞污胡亂排放、農(nóng)牧脫節(jié)、秸稈焚燒、非法排污等農(nóng)業(yè)企業(yè)環(huán)境污染問題以及非法種植轉(zhuǎn)基因農(nóng)作物等違法現(xiàn)象。這些問題折射出我國農(nóng)業(yè)企業(yè)社會責任意識嚴重缺失的現(xiàn)狀,也說明探討其社會責任信息披露的重要性和必要性。本文采用以規(guī)范研究方法為基礎(chǔ),結(jié)合文獻分析法和統(tǒng)計分析法,深入分析了我國農(nóng)業(yè)上市公司社會責任信息披露的現(xiàn)狀和存在的問題。首先,運用文獻分析方法,全面系統(tǒng)闡述國內(nèi)外在社會責任信息披露方面的研究進展和研究結(jié)果;其次,通過國泰安數(shù)據(jù)庫中搜集到的數(shù)據(jù),運用規(guī)范及統(tǒng)計分析方法,研究了農(nóng)業(yè)上市公司的社會責任信息披露水平在我國總體上市公司中所處的情況,同時針對農(nóng)業(yè)上市公司自身進行剖析,從總體上總結(jié)和規(guī)劃農(nóng)業(yè)上市公司社會責任信息披露存在的問題和原因,揭示披露的水平。最后,針對我國農(nóng)業(yè)上市公司在社會責任信息披露方面存在的問題,提出提高我國農(nóng)業(yè)上市公司社會責任信息披露質(zhì)量的建議。本文主要包括四章,第一章為緒論,主要說明選題的出發(fā)點和社會背景,并對相關(guān)文獻進行綜述,為后續(xù)研究提供更多基礎(chǔ)。第二章,首先,對農(nóng)業(yè)上市公司社會責任信息披露的相關(guān)概念予以界定和概述;其次,闡述本文的理論基礎(chǔ),為文章后續(xù)問題研究提供堅實的理論依據(jù)。第三章,通過對農(nóng)業(yè)上市公司社會責任信息披露現(xiàn)狀的統(tǒng)計分析和對比分析,指出我國農(nóng)業(yè)上市公司在社會責任信息披露中存在的一系列問題,并從全方位、多角度探究產(chǎn)生問題的原因。第四章,依據(jù)前文闡述的相關(guān)問題和原因,提出相應(yīng)的改進措施,以期對改善我國農(nóng)業(yè)上市公司信息披露水平具有一定的參考價值。
[Abstract]:In recent years, as a booster in the process of social and economic development, enterprises are constantly given new social attributes, not only to maximize their own profits, but also to maintain the sustainability of the environment and social justice. However, with the continuous expansion of capital and the continuous expansion of enterprise scale, it has brought a series of public safety problems such as waste of resources, food safety, environmental pollution, etc., which not only makes corporate social responsibility receive extensive attention. Social responsibility information disclosure has become the focus of theoretical and practical circles. As an advanced form and product of agricultural development, agricultural listed companies are always shouldering the important task of ensuring the quality and safety of agricultural products, realizing the sustainable use of land and achieving the sustainable development of society. However, behind the continuous development and expansion of agricultural enterprises, there are a series of "back farming" phenomena, such as "problem pork", "abnormal melon and fruit", "three fish and two drugs," and the safety of agricultural products such as excessive use of fertilizers and pesticides in fruits, vegetables and tea. The problems of environmental pollution of agricultural enterprises such as livestock and poultry excrement disjointed farming and animal husbandry straw burning illegal sewage and illegal cultivation of genetically modified crops and other illegal phenomena. These problems reflect the serious lack of social responsibility consciousness of agricultural enterprises in our country, and also explain the importance and necessity of discussing the disclosure of social responsibility information. Based on the normative research method and the literature analysis and statistical analysis, the present situation and existing problems of social responsibility information disclosure of agricultural listed companies in China are analyzed in this paper. First of all, using the method of literature analysis, comprehensively and systematically expound the research progress and results in the field of social responsibility information disclosure at home and abroad; secondly, through the data collected in Cathay Pacific database, the method of standard and statistical analysis is used. This paper studies the situation of the level of social responsibility information disclosure of agricultural listed companies in China's overall listed companies, and analyzes the agricultural listed companies themselves. The problems and reasons of social responsibility information disclosure of agricultural listed companies are summarized and planned in general, and the level of disclosure is revealed. Finally, aiming at the problems existing in the social responsibility information disclosure of agricultural listed companies in China, some suggestions are put forward to improve the quality of social responsibility information disclosure of agricultural listed companies in China. This paper mainly includes four chapters, the first chapter is the introduction, mainly explains the starting point and social background of the topic, and summarizes the relevant literature to provide more basis for the follow-up research. The second chapter, firstly, defines and summarizes the related concepts of agricultural listed companies' social responsibility information disclosure; secondly, expounds the theoretical basis of this paper, and provides a solid theoretical basis for the follow-up study of the article. The third chapter, through the statistical analysis and comparative analysis of the current situation of agricultural listed companies' social responsibility information disclosure, points out a series of problems in the social responsibility information disclosure of agricultural listed companies in China, and from all aspects, Explore the causes of the problems from many angles. The fourth chapter, according to the related problems and reasons, put forward the corresponding improvement measures, in order to improve the level of information disclosure of agricultural listed companies has a certain reference value.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F324;F832.51

【參考文獻】

相關(guān)期刊論文 前10條

1 李韻婷;歐曉明;;社會責任信息披露與企業(yè)成長績效——基于行業(yè)情境的調(diào)節(jié)作用[J];廣東財經(jīng)大學學報;2016年06期

2 湯曉建;;內(nèi)部控制、制度環(huán)境與企業(yè)社會責任信息披露質(zhì)量[J];會計與經(jīng)濟研究;2016年02期

3 馮麗艷;肖翔;程小可;;披露制度、社會績效與社會責任信息披露[J];現(xiàn)代財經(jīng)(天津財經(jīng)大學學報);2016年02期

4 蔣堯明;鄭瑩;;“羊群效應(yīng)”影響下的上市公司社會責任信息披露同形性研究[J];當代財經(jīng);2015年12期

5 張健;;企業(yè)社會責任信息披露的經(jīng)濟后果研究——從影響審計收費的視角[J];山東財經(jīng)大學學報;2015年06期

6 王月;陳興述;蔣水全;;媒體報道的公司治理作用:基于社會責任信息披露的視角[J];中國注冊會計師;2015年10期

7 楊楊;湯曉建;杜劍;;企業(yè)社會責任信息披露抑制還是促進了稅收規(guī)避——基于我國深交所中小板民營上市公司數(shù)據(jù)檢驗[J];稅務(wù)與經(jīng)濟;2015年04期

8 徐珊;黃健柏;;媒體治理與企業(yè)社會責任[J];管理學報;2015年07期

9 彭鈺;陳紅強;;內(nèi)部控制、市場化進程與企業(yè)社會責任[J];現(xiàn)代財經(jīng)(天津財經(jīng)大學學報);2015年06期

10 曾皓;張小有;曹文;;對農(nóng)業(yè)上市公司完善內(nèi)部控制的探討[J];科技廣場;2015年01期

相關(guān)博士學位論文 前2條

1 張越;中國林業(yè)上市企業(yè)社會責任信息披露研究[D];北京林業(yè)大學;2015年

2 解江凌;我國中央企業(yè)社會責任信息披露實證研究[D];北京交通大學;2015年

相關(guān)碩士學位論文 前2條

1 歐敏潔;利益相關(guān)者視角下的企業(yè)社會責任信息披露重構(gòu)研究[D];安徽財經(jīng)大學;2014年

2 吳秀蘭;農(nóng)業(yè)上市公司內(nèi)部控制信息披露質(zhì)量研究[D];安徽農(nóng)業(yè)大學;2013年

，

本文編號：1891298