本文選題：農(nóng)業(yè)類上市公司 + 社會責(zé)任信息披露��； 參考：《江西財經(jīng)大學(xué)》2017年碩士論文

【摘要】：近年來,隨著我國經(jīng)濟(jì)的飛速發(fā)展,企業(yè)為了謀求生存和發(fā)展,一心追求股東利益最大化,而選擇忽視其他利益相關(guān)方的利益,例如:職工、消費者、政府、環(huán)境,甚至是社會公眾。因此資源浪費越來越厲害,環(huán)境污染越來越嚴(yán)重,消費者的利益也越來越?jīng)]有保障。這不僅是對社會的不負(fù)責(zé)任,也是對經(jīng)濟(jì)可持續(xù)發(fā)展的一種阻礙。而企業(yè)經(jīng)營過程中造成的這種負(fù)外部性,除了導(dǎo)致社會公眾和政府的關(guān)注,也引起了大家對企業(yè)社會責(zé)任的思考。中國上市公司協(xié)會和證券時報社調(diào)查研究發(fā)現(xiàn),對2014年我國上市企業(yè)的社會責(zé)任報告進(jìn)行了綜合評價,發(fā)現(xiàn)金融業(yè)、建筑業(yè)等上市公司的披露的社會責(zé)任信息質(zhì)量整體水平較高;而信息傳輸和農(nóng)業(yè)類等上市公司披露的社會責(zé)任信息質(zhì)量則較低。2015年,《上海發(fā)布上市公司企業(yè)社會責(zé)任藍(lán)皮書》明確指出:評定顯示,2015年上海上市公司社會責(zé)任發(fā)展指數(shù)平均得分為22. 8分,處于起步階段,超五成企業(yè)不足20分,處于旁觀者階段。金融業(yè)和醫(yī)藥生物業(yè)表現(xiàn)較好,而租賃和商務(wù)服務(wù)、農(nóng)林牧漁業(yè)表現(xiàn)較差。因此,本文依據(jù)社會責(zé)任理論和利益相關(guān)者理論,以2013年到2015年我國上交所和深交所的農(nóng)業(yè)類上市公司為研究樣本,主要探究我國農(nóng)業(yè)類上市公司的社會責(zé)任信息披露情況。通過文獻(xiàn)分析法、規(guī)范研究法、定量與定性分析法,從農(nóng)業(yè)類上市公司社會責(zé)任信息披露的獨立性和完整性兩個維度對樣本進(jìn)行交叉分析,得出我國農(nóng)業(yè)類上市公司社會責(zé)任會計信息披露存在的問題及其原因,首先是農(nóng)業(yè)類上市公司對社會責(zé)任信息披露的重要性認(rèn)識不足,很多企業(yè)甚至沒有獨立的社會責(zé)任信息報告;其次是農(nóng)業(yè)類上市公司的社會責(zé)任信息披露內(nèi)容缺乏系統(tǒng)性和可比性,不同類企業(yè)的披露側(cè)重點不同,但是也存在同類企業(yè)披露內(nèi)容呈現(xiàn)兩極分化的情況;然后是社會責(zé)任信息披露內(nèi)容缺乏貨幣性信息的描述,大部分企業(yè)的社會責(zé)任報告都是由非貨幣性的文字組成,并沒有將企業(yè)的社會責(zé)任信息用貨幣性的形式披露出來;最后是披露的信息缺乏負(fù)面的內(nèi)容,企業(yè)的社會責(zé)任報告以其對職工的關(guān)愛和社會的幫助為主,較少提及其對生態(tài)環(huán)境的污染。而造成這種結(jié)果的原因也相應(yīng)分為四點,第一,農(nóng)業(yè)上市公司社會責(zé)任意識淡薄,沒有意識到社會責(zé)任能影響和推動企業(yè)的發(fā)展;第二,社會責(zé)任會計理論體系不健全,企業(yè)的社會責(zé)任信息披露依舊沒有規(guī)范、統(tǒng)一的格式;第三,社會責(zé)任信息披露成本過高,企業(yè)需要花費大量的人力和財力去獲取相應(yīng)的信息,且操作過程較為繁雜且困難;第四,我國相關(guān)政策并沒有強(qiáng)制上市公司披露其社會責(zé)任信息,所以企業(yè)會選擇性的披露有利的正面信息,樹立良好的形象。通過分析,本文也提出了相應(yīng)的建議,首先,農(nóng)業(yè)類上市公司必須加強(qiáng)其自身的社會責(zé)任意識,增強(qiáng)其披露信息的主動性和積極性,不能抱有消極和懈怠的態(tài)度,社會責(zé)任信息的披露是企業(yè)的軟實力,是決定企業(yè)能否長久發(fā)展的一個重要因素;其次,規(guī)范社會責(zé)任信息的披露,明確披露的內(nèi)容,統(tǒng)一披露的形式,加強(qiáng)信息的量化處理;然后,完善社會責(zé)任報告內(nèi)部會計與外部審計體系,在提升內(nèi)部會計的職業(yè)能力同時,加強(qiáng)外部審計的監(jiān)督,內(nèi)外結(jié)合提高社會責(zé)任報告的質(zhì)量;最后,建立健全并基于中國國情的社會責(zé)任信息披露的法制機(jī)制,并且將社會責(zé)任信息的自愿性披露原則改為強(qiáng)制性披露原則。
[Abstract]:In recent years, with the rapid development of China's economy, enterprises in order to seek survival and development, the pursuit of maximizing the interests of shareholders, and choose to ignore other stakeholders interests, such as workers, consumers, government, environment, and even the public. So the waste of resources is more and more powerful, and more serious environmental pollution. The interests of consumers are increasingly not guaranteed. This is not only irresponsible to society, but also an obstacle to the sustainable economic development. And the negative externalities caused by the business process, in addition to the public and government attention, also caused people to think about the corporate social responsibility agency survey. The study found that Chinese Association of listed companies and securities times, in 2014 China's listed corporate social responsibility report conducted a comprehensive evaluation, found the financial industry, construction industry and other listed companies to disclose the social responsibility. The overall level of information quality is high; and the quality of social responsibility information disclosure of information transmission and agricultural listed companies is low in.2015, "released in Shanghai listed company corporate social responsibility book clearly pointed out: the results showed that the" social responsibility development of Shanghai listed companies in 2015 the average score is 22.8 points, in the initial stage, over 50% the enterprise is less than 20 minutes, in the spectator stage. The financial industry and the pharmaceutical and biotechnology industry better, and leasing and business services, the poor performance of animal husbandry and fishery. Therefore, on the basis of the theory of social responsibility and stakeholder theory, from 2013 to 2015 China's Shanghai and Shenzhen listed agricultural companies as the research sample, the main research of our agricultural listed companies social responsibility information disclosure. Through literature analysis, normative research method, quantitative and qualitative analysis, from the society of agricultural listed company The responsibility of information disclosure of the independence and the integrity of the two dimensions of cross analysis of the sample, the existing problems and reasons of China's agricultural listed companies social responsibility accounting information disclosure, the first is the agricultural listed companies on the importance of information disclosure of social responsibility awareness is not enough, many companies do not even have the information of social responsibility report independently; the second is the agricultural listed companies social responsibility information disclosure system and the lack of comparability of different kinds of enterprises disclose different emphases, but also have the same corporate disclosure presentation two tiered; then the social responsibility information disclosure contents lack of monetary information description, most of the corporate social responsibility report is composed of non currency text, and not the corporate social responsibility information disclosure of monetary form; finally the disclosure letter The lack of negative information content, corporate social responsibility report based on the staff's care and social assistance, and less pollution to the ecological environment. The cause of this result is divided into four points, first, agricultural listed companies social responsibility consciousness, not aware of social responsibility can influence and promote the development of the enterprise; second, the theory of social responsibility accounting system is not perfect, the enterprise social responsibility information disclosure is still not standardized, unified format; third, social responsibility information disclosure cost, enterprises need to spend a large amount of manpower and financial resources to obtain relevant information, and the process is complicated and difficult; fourth, relevant policies our country does not have the social responsibility information disclosure of listed companies will be forced, so the enterprise information disclosure of positive favorable selectivity, establish a good image. Through the analysis, this paper also provided The corresponding suggestions, first of all, agricultural listed companies must strengthen their sense of social responsibility, enhance the initiative and enthusiasm of the disclosure of information, and can not have negative slack attitude, social responsibility information disclosure is the soft power of enterprise is an important factor to decide whether enterprises can develop for a long time; secondly, the norms of social responsibility information disclosure, clear disclosure of the contents of the unified disclosure form, strengthen the quantitative information; then, improve the social responsibility report of internal accounting and external audit system, in improving internal accounting occupation ability at the same time, strengthen the supervision of external audit, internal and external integration to improve the quality of social responsibility report; finally. Establish and improve the legal system and mechanism of Chinese conditions based on social responsibility information disclosure, and voluntary disclosure of social responsibility information disclosure principle to the mandatory principle.

【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F324;F302.6;F270

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