本文選題：社會責(zé)任　切入點：食品企業(yè)　出處：《河南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著近年來不斷爆出的“瘦肉精”、“老酸奶”等一系列食品安全問題，不僅嚴重危害了消費者的身體健康，嚴重打擊了消費者對我國整個食品行業(yè)的信心，甚至威脅到我國社會的和諧穩(wěn)定。而食品質(zhì)量作為食品企業(yè)社會責(zé)任的核心體現(xiàn)，如此頻繁曝出的食品安全問題使得我國的食品企業(yè)的社會責(zé)任問題已然倍受各方關(guān)注，成為公眾關(guān)心和討論的熱點。進行社會責(zé)任會計信息的披露是提高公眾對食品企業(yè)的信心，改善食品企業(yè)形象的最好方式。但由于我國市場經(jīng)濟建設(shè)不完善，社會責(zé)任會計相關(guān)理論研究尚不成熟，法律規(guī)范不健全，還沒有形成完善的食品企業(yè)社會責(zé)任會計信息披露體系。在此背景之下，對我國食品企業(yè)發(fā)布社會責(zé)任會計信息的問題進行研究，既在一定程度上可以彌補目前理論研究的不足，同時對緩解食品企業(yè)的信任危機，，維護社會穩(wěn)定具有極大的現(xiàn)實意義。 本文首先對食品企業(yè)公布社會責(zé)任會計信息的必要性進行分析，認為保障食品安全，重塑我國食品企業(yè)形象以及維護社會穩(wěn)定的需要是促使食品生產(chǎn)企業(yè)必須進行披露的根源。然后，依據(jù)西方國家對社會責(zé)任會計信息披露的經(jīng)驗給我國食品企業(yè)所帶來的啟示，結(jié)合我國國情和當(dāng)前我國食品行業(yè)所面臨的相關(guān)理論研究不成熟、法律規(guī)范不完善等一系列困難，對我國食品行業(yè)社會責(zé)任會計信息的披露體系進行構(gòu)建，該體系圍繞披露的模式、內(nèi)容以及會計指標(biāo)展開研究。在短期內(nèi)社會責(zé)任會計的確認和計量問題難以解決，企業(yè)信息披露成本較高的前提下，為盡快發(fā)揮社會責(zé)任報告應(yīng)有的效用，本文提出了在目前企業(yè)所發(fā)布的獨立的社會責(zé)任報告的基礎(chǔ)上對以食品質(zhì)量為核心的食品企業(yè)社會責(zé)任內(nèi)容增加通過會計指標(biāo)的形式進行披露的內(nèi)容，并對食品企業(yè)實施政府主導(dǎo)的強制性披露。最后，本文選取三全食品股份有限公司為例，通過對三全食品的財務(wù)報告中的社會責(zé)任會計信息以及社會責(zé)任報告分別進行分析，在肯定了三全食品對社會責(zé)任信息披露所作出的努力的同時指出三全食品存在的不足，并依據(jù)之前構(gòu)建的披露體系，對三全食品提出了相應(yīng)的改進建議。
[Abstract]:With a series of food safety problems such as "lean meat essence" and "old yoghurt" that have been popping up in recent years, they not only seriously endanger the health of consumers, but also seriously hit the confidence of consumers in the whole food industry in China. Food quality as the core of food corporate social responsibility, food safety issues exposed so frequently, the social responsibility of food enterprises in our country has attracted much attention. The disclosure of social responsibility accounting information is the best way to improve the public confidence in food enterprises and improve the image of food enterprises. However, due to the imperfect construction of market economy in China, the disclosure of social responsibility accounting information is the best way to improve the image of food enterprises. The relevant theories of social responsibility accounting are not mature, the legal norms are not perfect, and a perfect information disclosure system of social responsibility accounting for food enterprises has not been formed. The research on the issue of social responsibility accounting information issued by food enterprises in our country can not only make up for the deficiency of current theoretical research to a certain extent, but also have great practical significance to alleviate the trust crisis of food enterprises and maintain social stability. This paper first analyzes the necessity for food enterprises to publish social responsibility accounting information, and thinks that food safety should be guaranteed. The need to reshape the image of Chinese food enterprises and maintain social stability is the root cause of the disclosure of food production enterprises. Then, according to the experience of western countries in the disclosure of social responsibility accounting information, it brings enlightenment to Chinese food enterprises. Based on a series of difficulties, such as the immaturity of theoretical research and the imperfection of legal norms and so on, the disclosure system of social responsibility accounting information of food industry in China is constructed. The system focuses on the model, content and accounting indicators of disclosure. In the short term, the recognition and measurement of social responsibility accounting is difficult to solve, and the cost of enterprise information disclosure is high. In order to give full effect to the social responsibility report as soon as possible, On the basis of the independent social responsibility report issued by enterprises at present, this paper puts forward that the content of food corporate social responsibility which is centered on food quality should be disclosed by accounting index. Finally, this paper chooses Sanquan Food Co., Ltd as an example to analyze the social responsibility accounting information and social responsibility report in the financial report of Sanquan Foods respectively. While affirming the efforts made by the three whole foods to disclose the information of social responsibility, the paper points out the shortcomings of the three whole foods, and puts forward corresponding suggestions for improvement of the three whole foods according to the disclosure system established before.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.82;F270;F406.7

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