本文關(guān)鍵詞： 食品企業(yè) 社會(huì)責(zé)任 社會(huì)責(zé)任信息披露 社會(huì)責(zé)任報(bào)告　出處：《黑龍江八一農(nóng)墾大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：隨著社會(huì)的發(fā)展,越來(lái)越多的企業(yè)和個(gè)人意識(shí)到企業(yè)社會(huì)責(zé)任的重要性,如何促進(jìn)企業(yè)科學(xué)地履行社會(huì)責(zé)任是一個(gè)關(guān)乎企業(yè)與社會(huì)協(xié)調(diào)發(fā)展的重大理論和實(shí)踐課題。對(duì)于我國(guó)目前的狀況而言,社會(huì)責(zé)任信息披露是社會(huì)責(zé)任的重要內(nèi)容,雖然當(dāng)前我國(guó)對(duì)于社會(huì)責(zé)任信息披露的研究日益增多,但是針對(duì)特定行業(yè)以及企業(yè)的研究卻相對(duì)較少。在所有行業(yè)中,食品行業(yè)因其行業(yè)的特殊性,受到社會(huì)公眾的廣泛關(guān)注,食品安全問(wèn)題一經(jīng)曝光,食品企業(yè)擔(dān)負(fù)的社會(huì)責(zé)任便成為輿論的焦點(diǎn),利益相關(guān)者對(duì)于食品企業(yè)社會(huì)責(zé)任信息披露的需求愈加強(qiáng)烈,與其他行業(yè)相比,食品企業(yè)的社會(huì)責(zé)任信息披露水平不高,處于起步階段,因此,食品企業(yè)社會(huì)責(zé)任信息披露評(píng)價(jià)與改進(jìn)措施的研究變得更加迫切。本文基于國(guó)內(nèi)外對(duì)于企業(yè)社會(huì)責(zé)任內(nèi)涵、社會(huì)責(zé)任信息披露內(nèi)容、社會(huì)責(zé)任信息披露影響因素、評(píng)價(jià)標(biāo)準(zhǔn)和計(jì)量方法的相關(guān)文獻(xiàn),立足于利益相關(guān)者理論,通過(guò)綜合運(yùn)用對(duì)比分析法和案例分析法,對(duì)食品行業(yè)企業(yè)發(fā)布的企業(yè)社會(huì)責(zé)任報(bào)告進(jìn)行橫向比較和縱向分析,橫向比較分析發(fā)現(xiàn)食品企業(yè)社會(huì)責(zé)任報(bào)告數(shù)量少、篇幅短、編制標(biāo)準(zhǔn)披露不足和審驗(yàn)工作不足;縱向分析發(fā)現(xiàn)食品企業(yè)社會(huì)責(zé)任報(bào)告總體得分低、不同指標(biāo)信息披露差距大、報(bào)喜不報(bào)憂(yōu)和缺乏量化指標(biāo)的問(wèn)題,反映出食品企業(yè)社會(huì)責(zé)任信息披露狀況整體不佳。同時(shí)選擇三全食品作為案例,將其社會(huì)責(zé)任報(bào)告和食品行業(yè)進(jìn)行了橫向比較分析和縱向分析,結(jié)果表明三全食品基本符合食品行業(yè)整體特性,但略有差異,即三全食品社會(huì)績(jī)效披露指數(shù)高于市場(chǎng)績(jī)效。通過(guò)研究發(fā)現(xiàn):目前我國(guó)食品企業(yè)社會(huì)責(zé)任信息披露意識(shí)不強(qiáng)、社會(huì)責(zé)任報(bào)告編制水平不高,社會(huì)責(zé)任信息披露內(nèi)容不完整、披露真實(shí)性難以驗(yàn)證。然后從企業(yè)、政府和社會(huì)三個(gè)層面分析出現(xiàn)問(wèn)題的原因,并針對(duì)性的為食品企業(yè)和三全食品提出解決建議。
[Abstract]:With the development of society, more and more enterprises and individuals realize the importance of corporate social responsibility. How to promote the scientific implementation of corporate social responsibility is a major theoretical and practical issue related to the coordinated development of enterprises and society. For the present situation of our country, the disclosure of social responsibility information is an important content of social responsibility. Although the research on social responsibility information disclosure in our country is increasing day by day, there are relatively few researches on specific industries and enterprises. In all industries, the food industry is widely concerned by the public because of its particularity. Once the food safety problem is exposed, the social responsibility of food enterprises becomes the focus of public opinion, and the demand of stakeholders for the disclosure of food enterprises' social responsibility information becomes more and more intense, compared with other industries, The level of social responsibility information disclosure of food enterprises is not high and it is in the initial stage. Therefore, the research on evaluation and improvement measures of food enterprises' social responsibility information disclosure has become more urgent. This paper is based on the connotation of corporate social responsibility at home and abroad. The social responsibility information disclosure content, the social responsibility information disclosure influence factor, the appraisal standard and the measurement method related literature, based on the stakeholder theory, through the comprehensive use contrast analysis method and the case analysis method, The horizontal comparison and longitudinal analysis of corporate social responsibility reports issued by food industry enterprises show that the number of social responsibility reports of food enterprises is small, the length is short, the disclosure of standards is insufficient and the work of audit and inspection is insufficient; The longitudinal analysis found that the overall score of food corporate social responsibility report is low, the information disclosure gap of different indicators is large, the problems of reporting good news and not reporting bad news and lack of quantitative indicators, It reflects that the situation of social responsibility information disclosure of food enterprises is not good. At the same time, three whole foods are selected as cases, and their social responsibility reports and food industry are compared and analyzed horizontally and vertically. The results show that the three whole foods basically accord with the overall characteristics of the food industry, but there are some differences, that is, the three whole food social performance disclosure index is higher than the market performance. The level of social responsibility report is not high, the content of social responsibility information disclosure is incomplete, and the authenticity of disclosure is difficult to verify. And pertinently for the food enterprise and the three whole food puts forward the solution proposal.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.82;F270

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