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普 通 本 科 毕 业 设 计
题目：华光公司社会责任会计信息披露问题及对策
学院信息管理学院 学生学号 专业届别
指导教师职称
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二〇一五年六月
摘要
近年来,我国国民经济得到了快速的发展，但经济高速发展的同时,也产生了一系列的社会问题。一些人从事经济活动的同时，往往只有最大限度地提高显微眼前经济利益，它是在社会环境的费用，整个社会的利益是以牺牲成本。这些问题都说明：一些企业在追求自己利益的同时，也必须承担一定的社会责任，为了使本企业的相关利益者多了解企业是否履行社会责任的落实情况，必须与披露社会责任会计信息相关。本论文主要是以北大华光公司为实例，提出该公司的社会责任会计信息披露所存在的定量问题，并且对企业社会责任会计信息披露所面临与所存在问题的原因进行分析，来有针对性地提出对本公司所面临的对存在的社会责任会计信息披露的数量问题，以及企业社会责任会计信息披露的问题的对策和建议，然后得出与社会责任会计信息披露在我国上市公司存在的问题与对策。
【关键词】上市公司；企业社会责任；社会责任会计；信息披露
ABSTRACT
In recent years, the development of China's national economy has developed rapidly, but rapid economic growth at the same time, also produced a range of social issues, this article is based on the social background of Chinese listed panies had an in-depth study of accounting information disclosure of social responsibility. In this paper, the Beida jade birdpany, for example, raised the problems of accounting information disclosure of corporate social responsibility, social responsibility and
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problem analysis of accounting information disclosure, puts forward suggestions to the pany's problems ．
The text is divided into six chapters, chapter one introduction, focuses on the background and significance of this document, as well as reviews on the topic of research at home and abroad, presentations of research methods and ideas. Chapter two is the basic theory of corporate social responsibility of accounting information, clarified the meaning of corporate social responsibility, as well as the concepts of accounting information disclosure of corporate social responsibility has been brief. Chapter III analysis of social responsibility of accounting information disclosure of listed panies in China, we focused on design responsibility of accounting information disclosure of listed panies in China, presented problems of social responsibility of accounting information disclosure of listed panies in China. The fourth chapter is the jade birdproblems in accounting information disclosure of corporate social responsibility, Curt jade birdpany profiles as well as to briefly summarized their pany history, mainly made of jade birdsocial responsibility of accounting information disclosure issues. Fifth chapter is the jade birdanalysis of corporate social responsibility information disclosure issues, from both the external and internal causes, methods of the parative analysis of mon reason and individuality of reason analysis of jade birdpany corporate social responsibility accounting information disclosure of the cause of the problem. Sixth chapter summarizes the research findings as well as perfecting the social responsibility accounting information disclosure proposals were made.
【Keywords】Corporate social responsibility; Listed pany accounting information disclosure of social responsibility; There is a problem
目录
前言1
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1 企业社会责任会计信息基本理论1
1.1 企业社会责任涵义1 1.2 企业社会责任会计的涵义2 1.3 企业社会责任会计信息披露概述2
2 华光公司社会责任信息披露存在的问题3
2.1 华光公司简介3
2.2 华光社会责任会计信息披露存在的问题3
2.2.1 社会责任会计信息的监管力度不够4 2.2.2 员工责任意识不完善4 2.2.3 信息披露的质量有待提高4 2.2.4 社会责任意识淡薄4
3 华光社会责任信息披露问题的原因分析5
3.1外在原因分析5
3.1.1 缺少完整的社会责任会计信息披露框架与社会责任报表体系5 3.1.2 政府对社会责任信息披露的监管力度薄弱5 3.1.3 我国社会责任会计相关法律制度不健全6 3.1.4 社会责任会计信息披露缺乏供应商6 3.2 在原因分析7
3.2.1 缺乏环境责任意识7
3.2.2 上市公司提供社会责任会计报告的成本高7 3.2.3 员工责任机制没有完善7
4 华光社会责任信息披露问题的对策8
4.1 完善与社会责任会计相关的法律法规8 4.2 加强社会责任意识8
4.3 加强社会责任会计信息的监管力度9
4.4 完善企业的社会责任会计信息披露框架与社会责任报表体系9 4.5 提高会计人员的素质9
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5 结论10 参考文献10 致11
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社会责任会计信息披露问题及对策正文 - 图文
