本文選題：煤炭行業(yè) + 社會(huì)責(zé)任會(huì)計(jì)�。� 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：經(jīng)濟(jì)發(fā)展步入了新的時(shí)期,社會(huì)各界對(duì)企業(yè)社會(huì)責(zé)任的關(guān)注度不斷上升,企業(yè)作為社會(huì)經(jīng)濟(jì)發(fā)展的主體自身所承擔(dān)的社會(huì)責(zé)任與日俱增,僅僅關(guān)注企業(yè)的經(jīng)濟(jì)效益已經(jīng)無(wú)法滿足人們對(duì)企業(yè)的要求。社會(huì)各界在評(píng)價(jià)企業(yè)時(shí)也不再僅僅圍繞其經(jīng)濟(jì)效益,而是越來(lái)越重視企業(yè)的社會(huì)責(zé)任,諸如在環(huán)境保護(hù)、員工權(quán)益、社會(huì)貢獻(xiàn)等方面。煤炭行業(yè)由于特殊的行業(yè)屬性和工作環(huán)境,擔(dān)負(fù)著比其他行業(yè)更重的社會(huì)責(zé)任,并且隨著礦難事故和環(huán)境污染事件的頻繁發(fā)生,人們更加關(guān)注煤炭行業(yè)對(duì)社會(huì)責(zé)任的履責(zé)情況。據(jù)此,對(duì)煤炭企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露情況進(jìn)行研究,將有利于煤炭行業(yè)對(duì)存在的問(wèn)題進(jìn)行改善,為國(guó)家對(duì)于煤炭行業(yè)的社會(huì)責(zé)任的履責(zé)情況進(jìn)行宏觀管理提供參考,有利于促進(jìn)相關(guān)法律法規(guī)的出臺(tái)和進(jìn)一步完善,改善煤炭行業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的現(xiàn)狀,并為社會(huì)責(zé)任會(huì)計(jì)的發(fā)展貢獻(xiàn)力量。在對(duì)社會(huì)責(zé)任會(huì)計(jì)信息披露相關(guān)理論進(jìn)行梳理的基礎(chǔ)上,以S煤炭企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露情況為切入點(diǎn),采用文獻(xiàn)研究法、規(guī)范分析法和案例研究法,綜合的運(yùn)用文字、表格和數(shù)據(jù)等形式,從利益相關(guān)者的角度對(duì)S煤炭企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息的披露情況進(jìn)行分析,研究其披露的內(nèi)容和方式。收集了該企業(yè)2013年到2015年的相關(guān)數(shù)據(jù),探究披露過(guò)程中存在的問(wèn)題,并進(jìn)一步剖析造成這些問(wèn)題的成因,綜合考量S企業(yè)和行業(yè)的情況,提出改善S煤炭企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露情況的對(duì)策,為S煤炭企業(yè)提高披露質(zhì)量提供參考。對(duì)S煤炭企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露問(wèn)題的研究不僅僅針對(duì)個(gè)體,對(duì)于完善整個(gè)煤炭行業(yè)乃至整個(gè)市場(chǎng)都有一定的借鑒作用,因此對(duì)S煤炭企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的研究具有十分重要的意義。
[Abstract]:With the economic development entering a new period, the social responsibility of the enterprise is increasing, and the social responsibility of the enterprise as the main body of the social and economic development is increasing day by day. Only paying attention to the economic benefits of enterprises has not been able to meet the requirements of enterprises. In the evaluation of enterprises, people from all walks of life not only focus on their economic benefits, but also pay more and more attention to the social responsibility of enterprises, such as environmental protection, employee rights and interests, social contribution and so on. Because of the special industry attributes and working environment, the coal industry bears more social responsibility than other industries, and with the frequent occurrence of mine accidents and environmental pollution incidents, people pay more attention to the social responsibility of coal industry. Therefore, the study on the disclosure of social responsibility accounting information in coal enterprises will be beneficial to the improvement of the existing problems in the coal industry, and will provide a reference for the macroscopic management of the social responsibility of the coal industry. It will help to promote the introduction and further improvement of relevant laws and regulations, improve the present situation of social responsibility accounting information disclosure in coal industry, and contribute to the development of social responsibility accounting. On the basis of combing the relevant theories of social responsibility accounting information disclosure, taking S coal enterprise social responsibility accounting information disclosure as the breakthrough point, adopting the literature research method, the normative analysis method and the case study method, using the text synthetically, In the form of tables and data, the disclosure of social responsibility accounting information of S coal enterprises is analyzed from the angle of stakeholders, and the contents and methods of disclosure are studied. Collecting the relevant data of the enterprise from 2013 to 2015, exploring the problems existing in the process of disclosure, and further analyzing the causes of these problems, and synthetically considering the situation of S enterprises and industries. The paper puts forward the countermeasures to improve the disclosure of social responsibility accounting information in S coal enterprises, and provides a reference for S coal enterprises to improve the disclosure quality. The research on the social responsibility accounting information disclosure of S coal enterprises is not only for individuals, but also for the improvement of the whole coal industry and even the whole market. Therefore, the study of S coal enterprise social responsibility accounting information disclosure is of great significance.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F270;F406.7;F426.21

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