發(fā)布時(shí)間：2018-04-05 14:27

  本文選題：國(guó)有上市鋼鐵企業(yè)　切入點(diǎn)：企業(yè)社會(huì)責(zé)任　出處：《江西財(cái)經(jīng)大學(xué)》2015年碩士論文

【摘要】：隨著我國(guó)現(xiàn)代企業(yè)制度的逐漸完善和經(jīng)濟(jì)體制改革的深入,越來(lái)越多的企業(yè)開(kāi)始把履行社會(huì)責(zé)任融入到企業(yè)的發(fā)展戰(zhàn)略中,更有企業(yè)將社會(huì)責(zé)任視為其獨(dú)特的競(jìng)爭(zhēng)優(yōu)勢(shì)。而國(guó)有企業(yè)作為國(guó)民經(jīng)濟(jì)的重要支柱和堅(jiān)實(shí)后盾,其生產(chǎn)經(jīng)營(yíng)活動(dòng)與人民生活以及社會(huì)經(jīng)濟(jì)活動(dòng)息息相關(guān),履行社會(huì)責(zé)任是其自身的重要職責(zé),如今越來(lái)越多的國(guó)有上市公司認(rèn)識(shí)到社會(huì)責(zé)任信息的披露已經(jīng)成為影響其競(jìng)爭(zhēng)能力與經(jīng)營(yíng)效率的重要因素。同時(shí)近年來(lái),寶鋼等一批國(guó)有企業(yè)社會(huì)責(zé)任的履行得到了國(guó)內(nèi)外社會(huì)各界的廣泛好評(píng),起到了很好的表率作用。改革開(kāi)放以來(lái)我國(guó)鋼鐵行業(yè)的發(fā)展非常迅速,不僅是我國(guó)GDP占比較大的行業(yè),也是我國(guó)的基礎(chǔ)行業(yè),其生產(chǎn)經(jīng)營(yíng)與資源、環(huán)境問(wèn)題息息相關(guān),因此也決定了中國(guó)鋼鐵企業(yè)披露社會(huì)責(zé)任信息的必要性和緊迫性。國(guó)有上市鋼鐵企業(yè)社會(huì)責(zé)任信息披露問(wèn)題的探析是以委托代理理論、信號(hào)傳遞理論、利益相關(guān)者理論、可持續(xù)發(fā)展理論等理論為基礎(chǔ)的。國(guó)有企業(yè)社會(huì)責(zé)任信息披露是將國(guó)有企業(yè)在當(dāng)前經(jīng)濟(jì)社會(huì)環(huán)境中所承擔(dān)社會(huì)責(zé)任狀況以及因此造成的對(duì)財(cái)務(wù)狀況和經(jīng)營(yíng)成果的影響等內(nèi)容進(jìn)行揭示的過(guò)程。國(guó)有企業(yè)社會(huì)責(zé)任信息披露應(yīng)當(dāng)包括經(jīng)營(yíng)管理、員工、股東與債權(quán)人、消費(fèi)者與供應(yīng)商、政府與社區(qū)、資源與環(huán)境幾大方面。另外鋼鐵企業(yè)作為一種特殊性行業(yè),需要披露員工安全生產(chǎn)相關(guān)信息、主要能源消耗指標(biāo)、污染物排放和處理情況。這些都為分析國(guó)有上市鋼鐵企業(yè)社會(huì)責(zé)任信息披露中的問(wèn)題和對(duì)策提供了一定的理論和現(xiàn)實(shí)依據(jù)。其次,我國(guó)近幾年來(lái)披露社會(huì)責(zé)任信息的國(guó)有上市鋼鐵企業(yè)越來(lái)越多,信息披露水平也逐漸提高,但在對(duì)這些企業(yè)所披露的社會(huì)責(zé)任信息進(jìn)行分析后發(fā)現(xiàn)仍存在一些問(wèn)題,而其原因主要包括:管理層對(duì)社會(huì)責(zé)任信息披露認(rèn)識(shí)程度不夠、利益相關(guān)者關(guān)注度不夠、社會(huì)責(zé)任信息披露成本較高,從而造成了各企業(yè)社會(huì)責(zé)任信息披露積極性不高、及時(shí)性較差;企業(yè)缺乏相關(guān)專業(yè)人才、缺乏統(tǒng)一的編制和評(píng)價(jià)標(biāo)準(zhǔn),從而使企業(yè)社會(huì)責(zé)任信息披露在全面性和可比性方面較為欠缺,形式也較為單一;缺少有效的外部監(jiān)管更是降低了信息披露的可信程度,降低了所披露信息的質(zhì)量。再次,由于日本鋼鐵行業(yè)社會(huì)責(zé)任信息披露較早,在環(huán)境報(bào)告書(shū)和信息披露方面取得了較大的發(fā)展,已經(jīng)形成了一套嚴(yán)格的規(guī)范和標(biāo)準(zhǔn)模式。因此,對(duì)日本鋼鐵企業(yè)社會(huì)責(zé)任信息披露情況的研究,對(duì)我國(guó)鋼鐵企業(yè)來(lái)說(shuō)或許有一定啟示作用。本文主要借鑒了日本鋼鐵企業(yè)社會(huì)責(zé)任信息披露的成功經(jīng)驗(yàn),在此基礎(chǔ)上得到如下啟示:鋼鐵企業(yè)應(yīng)當(dāng)制定明確的環(huán)保理念和重點(diǎn)環(huán)境目標(biāo),同時(shí)注重與信息使用者的溝通和反饋,完善企業(yè)內(nèi)部社會(huì)責(zé)任推進(jìn)體系,重視第三方意見(jiàn)并詳細(xì)披露。最后,根據(jù)前文提到的問(wèn)題及國(guó)外的經(jīng)驗(yàn)借鑒,國(guó)有上市鋼鐵企業(yè)社會(huì)責(zé)任信息披露應(yīng)當(dāng)從以下幾個(gè)方面來(lái)提出對(duì)策:(1)加強(qiáng)國(guó)有上市鋼鐵企業(yè)的內(nèi)部建設(shè)。包括增強(qiáng)管理層對(duì)社會(huì)責(zé)任信息披露的管理,對(duì)相關(guān)人員進(jìn)行專業(yè)培訓(xùn),加強(qiáng)信息化建設(shè)、降低信息披露成本,加強(qiáng)與利益相關(guān)者的溝通,建立完善的社會(huì)責(zé)任內(nèi)部推進(jìn)體系。(2)完善社會(huì)責(zé)任信息披露相關(guān)的制度建設(shè)。包括制定統(tǒng)一的編制標(biāo)準(zhǔn)、規(guī)范信息披露內(nèi)容和形式,建立社會(huì)責(zé)任的第三方評(píng)價(jià)制度,建立違規(guī)行為的處罰制度。(3)完善社會(huì)責(zé)任信息披露的政府監(jiān)督體系。包括建立政府主導(dǎo)的監(jiān)督模式,國(guó)資委要建立相關(guān)的激勵(lì)和約束機(jī)制。(4)發(fā)揮相關(guān)機(jī)構(gòu)和社會(huì)公眾的推動(dòng)作用。包括發(fā)揮中鋼協(xié)對(duì)鋼鐵行業(yè)社會(huì)責(zé)任信息披露的推動(dòng)作用,提高媒體和利益相關(guān)者的關(guān)注度。
[Abstract]:With China's modern enterprise system gradually perfect and the deepening of economic reform, more and more enterprises to fulfill social responsibility into the development strategy of the enterprise, more corporate social responsibility as its unique competitive advantage. While the state-owned enterprises as an important pillar of the national economy and a solid backing, and its production and operating activities people's life and social economic activities, is an important duty of its own social responsibility, more and more state-owned listed companies realize information disclosure of social responsibility has become the important factor for competitive ability and management efficiency. At the same time, in recent years, Baosteel and a number of state-owned enterprises social responsibility has been widely praised the community at home and abroad, played a very good role. Since the reform and opening up the development of China's iron and steel industry is very rapid, not only is I GDP in a larger proportion of the industry, is China's basic industries, its production and operation resources, environmental problems are closely related, therefore also determines the necessity and urgency of social responsibility information disclosure of iron and steel enterprises. China listed state-owned iron and steel enterprises social responsibility information disclosure problem analysis is based on the principal-agent theory, signal transmission theory. Stakeholder theory, sustainable development theory as a foundation. The state-owned corporate social responsibility information disclosure is the state-owned enterprises in the current economic and social environment of social responsibility and thus reveals the process caused by the financial position and operating results of the influence. The state-owned corporate social responsibility information disclosure should include management, employees, shareholders and creditors, consumers and suppliers, government and community, several aspects of resources and environment. In addition, as a kind of iron and steel enterprises The special nature of the industry, need to disclose relevant information safety production staff, the main energy consumption index, pollutant discharge and treatment. All of these provide a theoretical and practical basis for the analysis of problems and Countermeasures in the disclosure of the listed state-owned steel enterprises social responsibility information. Secondly, our country in recent years, more and more disclosure of state-owned listed steel enterprises the information of social responsibility, information disclosure level is gradually increased, but the analysis in the disclosure of these corporate social responsibility information found there are still some problems and its reasons mainly include: management of social responsibility information disclosure lack of awareness of stakeholders and insufficient attention to social responsibility information disclosure cost is higher, so the cause of corporate social responsibility information disclosure enthusiasm is not high, poor timeliness; enterprises lack of professional talents, lack of unified evaluation and preparation The standard, so that the information disclosure of corporate social responsibility in a comprehensive and comparable lack, form is single; the lack of effective external supervision is to reduce the credible degree of information disclosure, reduce the quality of information disclosure. Again, because the Japanese steel industry social responsibility information disclosure earlier, made great the development of the environmental report and information disclosure, has formed a set of strict standards and standard mode. Therefore, the research of Japanese iron and steel enterprises social responsibility information disclosure, may have some implications for China's iron and steel enterprises. This article draws on the successful experience of Japan iron and steel enterprise social responsibility information disclosure. On the basis of the following enlightenments: Iron and steel enterprises should make clear the concept of environmental protection and key environmental goals, at the same time pay attention to the information users of communication and feedback, end Good enterprise social responsibility to promote the system, pay attention to the views of the third parties and detailed disclosure. Finally, according to the above mentioned problems and learn from foreign experience, the state-owned listed steel enterprises social responsibility information disclosure should be put forward countermeasures from the following aspects: (1) to strengthen the state-owned listed steel enterprises internal construction. Including strengthening management of disclosure social responsibility information management, professional training for relevant personnel, strengthen the construction of information, reduce the cost of information disclosure, strengthen communication with stakeholders, establish social responsibility internal push perfect system. (2) improve the relevant system construction of social responsibility information disclosure. Including the preparation of standards to develop a unified, standardized information disclosure content and the form, the third party evaluation system to establish social responsibility, establish the violation penalty system. (3) improve the social responsibility information disclosure system of government supervision of dew . including the establishment of supervision model of government, the SASAC to establish incentive and restraint mechanisms. (4) make full use of the relevant agencies and the public role. Including the role of CISA role of iron and steel industry to promote the social responsibility information disclosure, improve the media and stakeholders concerned.

【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】：2015
【分類號(hào)】：F426.31;F406.7

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