【摘要】：企業(yè)社會責(zé)任現(xiàn)在已經(jīng)成為一股全球性的潮流，企業(yè)社會責(zé)任問題已經(jīng)越來越被理論界和實(shí)踐界所重視。而企業(yè)社會責(zé)任會計(jì)信息披露也成為企業(yè)和全社會共同關(guān)注的焦點(diǎn)。 本文通過閱讀大量的文獻(xiàn)，明確企業(yè)社會責(zé)任理論以及會計(jì)信息披露的概念，總結(jié)了企業(yè)社會責(zé)任的維度和會計(jì)信息披露的內(nèi)容和模式。進(jìn)而本文以三重底線理論和利益相關(guān)者理論為企業(yè)社會責(zé)任的理論基礎(chǔ)，以會計(jì)信息披露的內(nèi)容和形式為輔助，構(gòu)建了一個涵蓋4個一級指標(biāo)、11個二級指標(biāo)、26個三級指標(biāo)組成的中國金屬上市公司社會責(zé)任會計(jì)信息披露評價(jià)體系。本文利用我國金屬上市公司年報(bào)數(shù)據(jù)，，采用內(nèi)容分析法和五分法，對我國金屬上市公司社會責(zé)任會計(jì)信息披露情況的各項(xiàng)指標(biāo)進(jìn)行了統(tǒng)計(jì)和評分；利用熵值法進(jìn)行了指標(biāo)權(quán)重計(jì)算，對其社會責(zé)任會計(jì)信息披露做出了綜合評價(jià),結(jié)果表明，我國金屬上市公司企業(yè)社會責(zé)任會計(jì)信息披露情況參差不齊。在綜合評價(jià)的基礎(chǔ)上，本文進(jìn)一步對樣本金屬上市公司的社會責(zé)任會計(jì)信息披露的各個分指標(biāo)分別進(jìn)行了評價(jià)分析，并對社會責(zé)任會計(jì)信息披露的結(jié)果進(jìn)行了比較研究，得到了地區(qū)分布、實(shí)際控制人以及行業(yè)環(huán)節(jié)三個方面金屬上市公司社會責(zé)任會計(jì)信息披露的情況。最后，文章從政府規(guī)范、企業(yè)自律、機(jī)構(gòu)約束和社會監(jiān)督四個方面提出了完善金屬上市公司企業(yè)社會責(zé)任會計(jì)信息披露體系的建議。 本研究所構(gòu)建的金屬上市公司企業(yè)社會責(zé)任會計(jì)信息披露的評價(jià)指標(biāo)體系，為企業(yè)社會責(zé)任會計(jì)信息披露提供了較為科學(xué)、全面、具有可比性、可操作性的量化工具，既有助于企業(yè)本身進(jìn)行社會責(zé)任會計(jì)信息披露，也有助于相關(guān)利益者對企業(yè)的社會責(zé)任會計(jì)信息披露狀況進(jìn)行評價(jià)。
[Abstract]:Corporate social responsibility has become a global trend and the problem of corporate social responsibility has been paid more and more attention to in theory and practice. And corporate social responsibility accounting information disclosure has become the focus of common concern of enterprises and the whole society. By reading a large number of documents, this paper clarifies the theory of corporate social responsibility and the concept of accounting information disclosure, summarizes the dimensions of corporate social responsibility and the content and mode of accounting information disclosure. Then this paper takes the triple bottom line theory and stakeholder theory as the theoretical basis of corporate social responsibility, with the content and form of accounting information disclosure as the auxiliary. This paper constructs an evaluation system of social responsibility accounting information disclosure of Chinese metal listed companies, which consists of 4 first class indexes, 11 second class indexes and 26 third class indexes. This paper makes use of the annual report data of Chinese metal listed companies, adopts the content analysis method and the five-point method, carries on the statistics and the score to the various indexes of the social responsibility accounting information disclosure of the metal listed companies in our country; The index weight is calculated by entropy method, and its social responsibility accounting information disclosure is comprehensively evaluated. The results show that the situation of social responsibility accounting information disclosure of metal listed companies in China is not uniform. On the basis of comprehensive evaluation, this paper further evaluates and analyzes each sub-index of social responsibility accounting information disclosure of sample metal listed companies, and makes a comparative study on the results of social responsibility accounting information disclosure. The disclosure of social responsibility accounting information of metal listed companies is obtained from three aspects: regional distribution, actual controllers and industry links. Finally, the paper puts forward some suggestions on perfecting the corporate social responsibility accounting information disclosure system of metal listed companies from four aspects: government regulation, enterprise self-discipline, institutional restraint and social supervision. The evaluation index system of corporate social responsibility accounting information disclosure of metal listed companies has provided a scientific, comprehensive, comparable and operable quantitative tool for corporate social responsibility accounting information disclosure. It is not only helpful for enterprises to disclose social responsibility accounting information, but also helpful for relevant stakeholders to evaluate the situation of corporate social responsibility accounting information disclosure.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F270;F275;F426.3

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