本科毕业设计（论文）
题目：从食品安全问题浅析社会责任会计信息
披露现状及对策
教学单位： 经济管理一系 专 业： 会计学 学 号： 1009311053 姓 名： 周 永 鹏 指导教师： 刘 昆 丽
2014 年 6月
摘 要
近些年来，我国食品安全问题越来越严重，人民在解决温饱问题之后对于食品安全问题也越来越重视。可在竞争日益激烈的环境下，许多食品企业不注重食品安全问题利用先进技术节约成本以获得更多短期利润导致长期利益下降甚至破产并且危及人民身体健康。这说明我国食品安全问题依旧存在非常严重的问题，食品企业社会责任履行和社会责任会计信息披露受到严重的质疑以及信息披露的真实性受到严重挑战。对此，通过对社会责任会计相关内容学习、研究，对我国社会责任信息披露现状以及所存在的问题进行分析，进而提出一些完善我国社会责任会计信息披露的对策以供参考，希望能够促进我国企业更好地履行社会责任同时加强企业社会责任会计信息的披露，保障消费者食品安全。
关键字：社会责任 会计信息 披露建议
1
Abstract
In recent years,higher requirements are needed to enhance the quality of
food just like \breeds discontentment\the increasingly competitive environment, many food enterprises has payed less attention to food safety problems .Even with the use of advanced technology to save the most things cost
to
get
more profit leads
to short-term health. This
under shows
the that
decline
or
even bankruptcy and endanger people's China's food
safety problems remain serious. Thus food enterprises to fulfill social responsibility and social the responsibility accounting information disclosure has been questioned. Aiming at this problem, this thesis studies the social responsibility accounting related
content on the
status
of
our
social
responsibility
information disclosure and also the existing problems are analyzed. Based on this ,I would like to raise some suggestions for perfecting the social responsibility accounting information disclosure in China's proposals for evaluation,.Hoplly, what I raised can promote information
disclosure to
better fulfill
their social
responsibilities, consumer protection and food safety.
The keyword: Social responsibility ,accounting information, suggestions for disclose
2
目 录
1 绪论 ..................................................................................................................................................... 1
1.1 论文研究的背景和意义 .......................................................................................................... 1
1.1.1 研究背景 ....................................................................................................................... 1 1.1.2 研究意义 ....................................................................................................................... 1 1.2 国内外研究情况 ...................................................................................................................... 2
1.2.1 国内研究情况 ............................................................................................................... 2 1.2.2 国外研究情况 ............................................................................................................... 2 1.3 研究内容 .................................................................................................................................. 2 2 社会责任信息披露简述 ..................................................................................................................... 4
2.1 社会责任会计定义 .................................................................................................................. 4 2.2 社会责任会计具体内容 .......................................................................................................... 4 2.3 社会责任会计信息披露定义 .................................................................................................. 4 2.4 社会责任会计信息披露实施的必要性 ................................................................................ 4
2.4.1 有利于国家经济健康、良性发展 ............................................................................... 4 2.4.2 是我国进行国际化发展的必要保证 ........................................................................... 5 2.4.3 能够很好的促进企业长久发展 ................................................................................... 5
3 我国社会责任会计信息披露现状 ..................................................................................................... 6
3.1 政府指引方面 .......................................................................................................................... 6
3.1.1 理论研究不够重视，没有形成完整的理论体系 ....................................................... 6 3.1.2 实务方面依旧处于自发阶段，没有建立评定标准 ................................................... 6 3.1.3 政府相关部门没有出台相应的法律文献 ................................................................... 6 3.2 企业自身社会责任的履行 ...................................................................................................... 6
3.2.1 企业对社会责任会计信息披露关注少 ....................................................................... 6 3.2.2 企业披露社会责任会计信息主动性差 ....................................................................... 7 3.2.3 所披露社会责任会计信息内容不完善 ....................................................................... 7
4 我国社会责任会计信息披露存在的问题 ......................................................................................... 8
4.1 缺乏规范的企业社会责任会计准则 ................................................................................ 8 4.2 我国企业社会责任会计信息披露缺乏有效的监督和审计机制 .......................... 8
II
4.3 披露的内容存在问题 .............................................................................................................. 8
4.3.1 披露的内容不充分 ....................................................................................................... 8 4.3.2 信息披露形式单一，非会计基础型处于主导地位 ................................................... 9 4.3.3 企业社会责任会计项目不单列 ................................................................................... 9 4.4 缺乏社会责任会计信息独立报告的意识 .............................................................................. 9 5 建立和完善的我国社会责任会计信息披露的对策 ....................................................................... 10
5.1 相关部门出台法律文件，并按指标全面监督检查 ............................................................ 10 5.2 要求企业完善社会责任会计信息披露的内容 .................................................................... 10
5.2.1 披露内容充分、完整 ................................................................................................. 10 5.2.2 披露形式灵活、实用 ................................................................................................. 10 5.2.3 披露科目单列 ............................................................................................................. 11 5.3 编制责任预算，制定社会责任评价体系指标 .................................................................... 11
5.3.1 企业业绩责任评价体系 ............................................................................................. 11 5.3.2 产品质量责任指标 ..................................................................................................... 12 5.3.3 对职工回报相关指标 ................................................................................................. 12 5.3.4 环境资源责任指标 ..................................................................................................... 12 5.3.5 慈善、社区贡献指标 ................................................................................................. 12 5.4 强化企业社会责任会计信息披露的意识，加强相关工作人员职业教育 ........................ 13 5.5 建立社会责任会计信息披露监管体系，进行社会责任审计 ............................................ 13 6 结论 ................................................................................................................................................... 14 参考文献 ................................................................................................................................................. 15
III
会计学本科毕业论文
