我國汽車制造業(yè)上市公司社會責(zé)任信息披露研究
發(fā)布時(shí)間：2018-11-23 18:20
【摘要】：現(xiàn)代社會,隨著人們生活水平的不斷提高,利用汽車出行的需求日益增強(qiáng),我國汽車工業(yè)也因此高速發(fā)展。但隨之而來的環(huán)保壓力和能源緊張成為困擾城市發(fā)展的頑疾。東風(fēng)汽車的“剎車門”事件,更是牽動(dòng)著中國億萬百姓的神經(jīng),使汽車工業(yè)的社會責(zé)任成為大眾關(guān)注的焦點(diǎn)。汽車制造企業(yè)的社會責(zé)任不局限于其本身要承擔(dān)的保護(hù)環(huán)境、維護(hù)客戶利益、保障員工利益等責(zé)任。作為貫通上下游產(chǎn)業(yè)鏈的主體,汽車制造企業(yè)還可通過其供需影響供應(yīng)鏈伙伴對產(chǎn)品安全、環(huán)保節(jié)能的關(guān)注。可見,汽車制造企業(yè)社會責(zé)任的履行至關(guān)重要。因此,對其社會責(zé)任信息披露的研究也具有重要的理論和現(xiàn)實(shí)意義。然而,我國汽車制造企業(yè)社會責(zé)任信息披露現(xiàn)狀究竟如何?其社會責(zé)任信息披露有什么特點(diǎn)?為解決上述問題,本文以我國滬深兩市汽車制造業(yè)上市公司獨(dú)立的社會責(zé)任報(bào)告為對象展開研究。 文章從社會責(zé)任報(bào)告的數(shù)量、篇幅、編制依據(jù)、報(bào)告結(jié)構(gòu)和內(nèi)容,以及披露社會責(zé)任信息的公司的特征等方面,描述了我國汽車制造業(yè)上市公司社會責(zé)任信息披露的現(xiàn)狀。同時(shí),本文也采用“指數(shù)法”,評價(jià)了我國汽車制造業(yè)上市公司社會責(zé)任信息披露質(zhì)量,并分析了行業(yè)內(nèi)社會責(zé)任信息披露質(zhì)量領(lǐng)先的案例,為行業(yè)內(nèi)其他公司社會責(zé)任信息披露提供參考。 通過上述研究,本文總結(jié)了汽車制造業(yè)上市公司社會責(zé)任信息披露特征。我國汽車制造業(yè)上市公司社會責(zé)任信息披露的優(yōu)點(diǎn)是,上市公司能有效識別其利益相關(guān)方；所披露社會責(zé)任報(bào)告結(jié)構(gòu)固定,主題鮮明,內(nèi)容有針對性；社會責(zé)任信息表達(dá)形式多樣。同時(shí)也存在以下不足,第一,其社會責(zé)任信息披露帶有很強(qiáng)的宣傳目的,缺乏與利益相關(guān)者的溝通。第二,其社會責(zé)任信息披露不均衡。披露股東責(zé)任、社區(qū)責(zé)任等信息時(shí),圖文并茂,并進(jìn)行定量說明,但對債權(quán)人責(zé)任、客戶責(zé)任等信息只是簡單提及。第三,所披露社會責(zé)任信息可比性較差,并缺乏真實(shí)性保證。 本文主要貢獻(xiàn)在于：全面分析了我國汽車制造業(yè)上市公司社會責(zé)任信息披露現(xiàn)狀和特點(diǎn)。研究結(jié)果可以為信息使用者提供決策依；為政府、行業(yè)協(xié)會、媒體等監(jiān)管部門和組織進(jìn)一步規(guī)范我國汽車制造企業(yè)社會責(zé)任信息披露提供參考；同時(shí)也為汽車制造企業(yè)完善其社會責(zé)任信息披露指明方向。 本文的局限性：在評價(jià)社會責(zé)任信息時(shí),未能涵蓋所有社會責(zé)任信息。在評價(jià)社會責(zé)任信息質(zhì)量時(shí)采用“指數(shù)法”,這種方法雖然在社會責(zé)任信息披露研究中普遍使用,但在評分過程中帶有一定的主觀性。這兩點(diǎn)都導(dǎo)致研究結(jié)果和實(shí)際情況存在一定誤差。
[Abstract]:In modern society, with the continuous improvement of people's living standard, the demand of using automobile travel is increasing day by day, so the automobile industry of our country is developing at a high speed. But the environmental pressure and energy tension that follows become the stubborn disease that puzzles the development of the city. The "brake door" incident of Dongfeng Automobile has affected the nerves of hundreds of millions of Chinese people and made the social responsibility of automobile industry the focus of public attention. The social responsibility of automobile manufacturing enterprise is not limited to its own responsibility of protecting the environment, safeguarding the interests of customers and protecting the interests of employees. As the main part of the upstream and downstream industry chain, automobile manufacturing enterprises can also influence supply chain partners' attention on product safety, environmental protection and energy saving through their supply and demand. Visible, the performance of social responsibility of automobile manufacturing enterprise is very important. Therefore, the study of its social responsibility information disclosure also has important theoretical and practical significance. However, what is the current situation of social responsibility information disclosure of automobile manufacturing enterprises in China? What are the characteristics of social responsibility information disclosure? In order to solve the above problems, this paper studies the independent social responsibility report of the listed companies of automobile manufacturing industry in Shanghai and Shenzhen stock markets. This paper describes the current situation of the disclosure of social responsibility information in China's automobile manufacturing listed companies from the aspects of the number, length, basis, structure and content of social responsibility reports, as well as the characteristics of the companies that disclose social responsibility information. At the same time, this paper also uses "index method" to evaluate the quality of social responsibility information disclosure of listed companies in automobile manufacturing industry in China, and analyzes the cases of leading quality disclosure of social responsibility information in the industry. To provide reference for the disclosure of other corporate social responsibility information in the industry. Through the above research, this paper summarizes the characteristics of social responsibility information disclosure of listed companies in automobile manufacturing industry. The advantages of social responsibility information disclosure of listed companies in automobile manufacturing industry in China are that the listed companies can identify their stakeholders effectively, the social responsibility report disclosed by them has a fixed structure, a clear theme and a targeted content. The information of social responsibility is expressed in various forms. At the same time, it also has the following shortcomings: first, its social responsibility information disclosure has a strong publicity purpose, lack of communication with stakeholders. Second, its social responsibility information disclosure is unbalanced. Disclosure of shareholder liability, community responsibility and other information, picture and text, and quantitative explanation, but to creditors liability, customer responsibility and other information is simply mentioned. Third, the disclosure of social responsibility information is poor comparability, and lack of authenticity assurance. The main contributions of this paper are as follows: a comprehensive analysis of the current situation and characteristics of the disclosure of social responsibility information of listed companies in the automotive manufacturing industry in China. The results of the study can provide a basis for information users to make decisions, and provide references for government, industry associations, media and other regulatory departments and organizations to further standardize the disclosure of social responsibility information of automobile manufacturing enterprises in China. At the same time, it also points out the direction for automobile manufacturing enterprises to improve their social responsibility information disclosure. Limitations of this paper: when evaluating social responsibility information, it fails to cover all social responsibility information. "Index method" is used to evaluate the quality of social responsibility information. Although this method is widely used in the research of social responsibility information disclosure, it is subjective in the process of grading. Both of these two points lead to some errors in the research results and the actual situation.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F270;F426.471
本文編號：2352351
[Abstract]:In modern society, with the continuous improvement of people's living standard, the demand of using automobile travel is increasing day by day, so the automobile industry of our country is developing at a high speed. But the environmental pressure and energy tension that follows become the stubborn disease that puzzles the development of the city. The "brake door" incident of Dongfeng Automobile has affected the nerves of hundreds of millions of Chinese people and made the social responsibility of automobile industry the focus of public attention. The social responsibility of automobile manufacturing enterprise is not limited to its own responsibility of protecting the environment, safeguarding the interests of customers and protecting the interests of employees. As the main part of the upstream and downstream industry chain, automobile manufacturing enterprises can also influence supply chain partners' attention on product safety, environmental protection and energy saving through their supply and demand. Visible, the performance of social responsibility of automobile manufacturing enterprise is very important. Therefore, the study of its social responsibility information disclosure also has important theoretical and practical significance. However, what is the current situation of social responsibility information disclosure of automobile manufacturing enterprises in China? What are the characteristics of social responsibility information disclosure? In order to solve the above problems, this paper studies the independent social responsibility report of the listed companies of automobile manufacturing industry in Shanghai and Shenzhen stock markets. This paper describes the current situation of the disclosure of social responsibility information in China's automobile manufacturing listed companies from the aspects of the number, length, basis, structure and content of social responsibility reports, as well as the characteristics of the companies that disclose social responsibility information. At the same time, this paper also uses "index method" to evaluate the quality of social responsibility information disclosure of listed companies in automobile manufacturing industry in China, and analyzes the cases of leading quality disclosure of social responsibility information in the industry. To provide reference for the disclosure of other corporate social responsibility information in the industry. Through the above research, this paper summarizes the characteristics of social responsibility information disclosure of listed companies in automobile manufacturing industry. The advantages of social responsibility information disclosure of listed companies in automobile manufacturing industry in China are that the listed companies can identify their stakeholders effectively, the social responsibility report disclosed by them has a fixed structure, a clear theme and a targeted content. The information of social responsibility is expressed in various forms. At the same time, it also has the following shortcomings: first, its social responsibility information disclosure has a strong publicity purpose, lack of communication with stakeholders. Second, its social responsibility information disclosure is unbalanced. Disclosure of shareholder liability, community responsibility and other information, picture and text, and quantitative explanation, but to creditors liability, customer responsibility and other information is simply mentioned. Third, the disclosure of social responsibility information is poor comparability, and lack of authenticity assurance. The main contributions of this paper are as follows: a comprehensive analysis of the current situation and characteristics of the disclosure of social responsibility information of listed companies in the automotive manufacturing industry in China. The results of the study can provide a basis for information users to make decisions, and provide references for government, industry associations, media and other regulatory departments and organizations to further standardize the disclosure of social responsibility information of automobile manufacturing enterprises in China. At the same time, it also points out the direction for automobile manufacturing enterprises to improve their social responsibility information disclosure. Limitations of this paper: when evaluating social responsibility information, it fails to cover all social responsibility information. "Index method" is used to evaluate the quality of social responsibility information. Although this method is widely used in the research of social responsibility information disclosure, it is subjective in the process of grading. Both of these two points lead to some errors in the research results and the actual situation.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F270;F426.471
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，本文編號：2352351
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