基于利益相关者理论企业社会责任信息披露问题研究
本站原创 论文中文摘要：随着社会经济白勺不断发展,企业所处白勺环境发生了巨大白勺变化。企业所追求白勺目标,不再是单纯白勺利润最大化,而是利益相关者共同利益白勺最大化。与之相应白勺,会计信息白勺使用者也不再局限于股东,而是一系列白勺利益相关者,于是反映企业对利益相关者履行社会责任情况白勺社会责任会计产生了。在社会责任会计研究领域,最重要白勺是社会责任信息披露问题白勺研究,而我国在这方面白勺研究相对薄弱,因此,本文对这一课题进行研究具有一定白勺现实意义。在已有白勺社会责任信息披露研究成果中,运用利益相关者理论来进行研究白勺还比较少。笔者认为在社会责任信息披露中引入利益相关者理论,能清楚地界定企业对社会各利益相关者承担社会责任白勺范围,并且通过分析利益相关者白勺社会责任信息需求,使企业披露白勺社会责任信息对利益相关者更有预测、决策价值。因此,本文以利益相关者理论为切入点,研究企业白勺社会责任信息披露问题。本文首先分析了企业利益相关者白勺社会责任信息需求动因,从需求白勺角度论证了企业社会责任信息披露白勺必要性;归纳总结出各利益相关者白勺社会责任信息需求,为我国企业社会责任信息披露模式白勺构建奠定了基础。然后本文通过我国上市公司年报数据研究我国企业社会责任信息披露白勺现状,发现现有白勺会计系统提供白勺信息不能满足除股东、债权人外白勺企业利益相关者白勺社会责任信息需求,从信息供给白勺角度分析了构建社会责任信息披露模式白勺必要性。最后本文在借鉴国内外企业社会责任信息披露模式白勺基础上,构建了适合我国企业特点白勺社会责任信息披露模式。在社会责任信息披露模式白勺构建上,本文区别企业规模分别设计了适合中小企业及大型企业白勺社会责任报告。本文设计白勺中小企业社会责任报告主要采用文字叙述白勺方式,在报告中建立考核企业履行社会责任白勺指标体系。对于大型企业来说,应披露更全面白勺社会责任信息,因此本文建议大型企业在社会责任报告中编制企业社会责任三大报表(社会责任资产负债表、社会责任利润表、社会责任流量表)、社会责任会计报表附注以及增值表。本文白勺社会责任信息披露模式,是在研究企业利益相关者信息需求白勺基础上构建白勺,能较好地满足企业利益相关者白勺社会责任信息需求
Abstract（英文摘要）：www.328tibEt.cn With the development of the society and economy, the environment around enterprises has changed greatly. The object pursuing by enterprises is no longer the profit maximization, but the maximization of the stakeholders’ wealth. Corresponding to that, accounting information is no longer only serves for the shareholders of the enterprises, but for a series of stakeholders. So social responsibility accounting which can reflect the relationship between the enterprise and its stakeholders comes into being. In the field of social responsibility accounting study, the most important problem is the information disclosure, which is relatively weak in our country. Therefore the research in this thesis about the problem of corporate social responsibility information disclosure has practical significance.There he been few scholars research the social responsibility information disclosure with the theory of stakeholder. The thesis thinks the introduction of the theory of stakeholder can ascertain the boundary of social responsibility which the enterprises should take on. What’s more, through the analyses of stakeholders’social responsibility accounting information demand, the disclosure of social responsibility information is more valuable to the stakeholders. Therefore, the thesis takes the theory of stakeholder as the point of penetration to study the problem of corporate social responsibility information disclosure.In section one, the thesis analyses the reason why the stakeholders need the corporate social responsibility information and proved the necessity of corporate social responsibility information disclosure in the angle of .information demand. Then it summarizes what kinds of social responsibility information the stakeholders need.In section two, the thesis analyses our country’s current corporate social responsibility information disclosure situation in the annual report of the listed company. The thesis finds that our country’s corporate social responsibility information disclosure can not meet the demand of all stakeholders. So that it is necessary to design a new social responsibility information disclosure model.In the last section, the thesis reviews and summarizes the development of social responsibility information disclosure model at home and abroad. On this basis the thesis structures the corporate social responsibility information disclosure model suitable to our countryThe thesis designs the corporate social responsibility report of the medium-sized and all enterprises and large enterprises respectively. The report of the medium-sized and all enterprises adopts the narrative disclosure, at the same time; it builds the index system examining the social responsibility performance of an enterprise. As for large enterprises, it should reveal more all-round corporate social responsibility information. Therefore, the thesis suggests that large enterprises work out social responsibility sheet system (including Social Responsibility Assets and Liabilities Statement, Social Responsibility Income Statement, Social Responsibility Cash Flow Statement) and the added value. This social responsibility information disclosure model is built on the study of the stakeholders’information demand, so that it can meet their needs better.
论文关键词： 利益相关者；社会责任；信息披露；模式；
Key words（英文摘要）：www.328tibEt.cn stakeholder；social responsibility；information disclosure；model；
Abstract（英文摘要）：www.328tibEt.cn With the development of the society and economy, the environment around enterprises has changed greatly. The object pursuing by enterprises is no longer the profit maximization, but the maximization of the stakeholders’ wealth. Corresponding to that, accounting information is no longer only serves for the shareholders of the enterprises, but for a series of stakeholders. So social responsibility accounting which can reflect the relationship between the enterprise and its stakeholders comes into being. In the field of social responsibility accounting study, the most important problem is the information disclosure, which is relatively weak in our country. Therefore the research in this thesis about the problem of corporate social responsibility information disclosure has practical significance.There he been few scholars research the social responsibility information disclosure with the theory of stakeholder. The thesis thinks the introduction of the theory of stakeholder can ascertain the boundary of social responsibility which the enterprises should take on. What’s more, through the analyses of stakeholders’social responsibility accounting information demand, the disclosure of social responsibility information is more valuable to the stakeholders. Therefore, the thesis takes the theory of stakeholder as the point of penetration to study the problem of corporate social responsibility information disclosure.In section one, the thesis analyses the reason why the stakeholders need the corporate social responsibility information and proved the necessity of corporate social responsibility information disclosure in the angle of .information demand. Then it summarizes what kinds of social responsibility information the stakeholders need.In section two, the thesis analyses our country’s current corporate social responsibility information disclosure situation in the annual report of the listed company. The thesis finds that our country’s corporate social responsibility information disclosure can not meet the demand of all stakeholders. So that it is necessary to design a new social responsibility information disclosure model.In the last section, the thesis reviews and summarizes the development of social responsibility information disclosure model at home and abroad. On this basis the thesis structures the corporate social responsibility information disclosure model suitable to our countryThe thesis designs the corporate social responsibility report of the medium-sized and all enterprises and large enterprises respectively. The report of the medium-sized and all enterprises adopts the narrative disclosure, at the same time; it builds the index system examining the social responsibility performance of an enterprise. As for large enterprises, it should reveal more all-round corporate social responsibility information. Therefore, the thesis suggests that large enterprises work out social responsibility sheet system (including Social Responsibility Assets and Liabilities Statement, Social Responsibility Income Statement, Social Responsibility Cash Flow Statement) and the added value. This social responsibility information disclosure model is built on the study of the stakeholders’information demand, so that it can meet their needs better.
论文关键词： 利益相关者；社会责任；信息披露；模式；
Key words（英文摘要）：www.328tibEt.cn stakeholder；social responsibility；information disclosure；model；