本文選題：林業(yè)企業(yè)　切入點：價值鏈　出處：《首都經(jīng)濟貿(mào)易大學》2017年碩士論文　論文類型：學位論文

【摘要】：一個企業(yè)發(fā)展到一定程度之后,要積極承擔起其應承擔的社會責任。雖然現(xiàn)在中國的經(jīng)濟發(fā)展水平越來越高,但在很多情況下,卻破壞了環(huán)境,這樣的經(jīng)濟發(fā)展很難長期持續(xù)。在這樣的情況下,林業(yè)企業(yè)除了要達到其經(jīng)濟責任的目標,還要積極承擔其他源于自身特點的社會責任,加強對生態(tài)環(huán)境的保護,提高森林資源的可持續(xù)利用水平。同時,履行社會責任只是第一步,接下來林業(yè)企業(yè)還要能夠做到及時、完整、準確地披露社會責任會計信息。首先,本文對林業(yè)企業(yè)應承擔的一般社會責任和特殊社會責任進行了梳理,站在社會整體的角度,構(gòu)建了林業(yè)企業(yè)的價值鏈模型,基于該價值鏈模型,構(gòu)建了林業(yè)企業(yè)價值鏈上的社會責任優(yōu)序模型,將林業(yè)企業(yè)應承擔的社會責任分為三個層次。其次,結(jié)合林業(yè)企業(yè)生產(chǎn)經(jīng)營的特點,在優(yōu)序模型的基礎上,本文設計了41項指標對林業(yè)企業(yè)社會責任會計信息披露水平進行評價。評價結(jié)果顯示,雖然有越來越多的林業(yè)企業(yè)選擇披露社會責任會計信息,但是與其他行業(yè)相比,依然處于比較低的水平,將來還有很大的提升空間。其中,Ⅱ類企業(yè)(沒有林地資源的企業(yè))社會責任會計信息披露質(zhì)量要好于Ⅰ類企業(yè)(擁有林地資源的企業(yè))。我國林業(yè)類上市公司在第一社會責任方面的會計信息披露水平最好,在第二社會責任方面的會計信息披露水平最差。接著,本文從兩種類型的企業(yè)中分別選取一家,從幾個不同的方面對這兩家企業(yè)披露的社會責任會計信息進行了比較。最后,本文綜合以上的研究成果,分別從核心企業(yè)和社會關系層面提出了10條改進意見。
[Abstract]:After a certain degree of development, an enterprise should actively assume its social responsibilities. Although China's economic development level is getting higher and higher, in many cases, it has destroyed the environment. Such economic development is difficult to sustain for a long time. Under such circumstances, in addition to achieving the goal of their economic responsibility, forestry enterprises should actively undertake other social responsibilities derived from their own characteristics and strengthen the protection of the ecological environment. Improve the level of sustainable use of forest resources. At the same time, fulfilling social responsibility is only the first step, and then forestry enterprises should be able to disclose social responsibility accounting information in a timely, complete and accurate manner. In this paper, the general social responsibility and special social responsibility of forestry enterprises are sorted out, and the value chain model of forestry enterprises is constructed from the perspective of the whole society, based on the value chain model. The social responsibility model of forestry enterprise value chain is constructed, and the social responsibility of forestry enterprise is divided into three levels. Secondly, combining the characteristics of forestry enterprise production and management, based on the optimal order model. In this paper, 41 indexes are designed to evaluate the level of social responsibility accounting information disclosure of forestry enterprises. The evaluation results show that although more and more forestry enterprises choose to disclose social responsibility accounting information, but compared with other industries, Still at a relatively low level, and there is still a lot of room for improvement in the future. The quality of social responsibility accounting information disclosure of class 鈪，

本文編號：1636804