食品行业社会责任会计信息披露研究
摘要随着社会经济的高速发展，对我国企业的财务报告体系来说，现如今想要完全满足大众对企业社会责任信息披露的需求非常艰难。能够较为全面的反映企业社会责任的履行状况的企业社会责任报告，是企业社会责任信息披露的专有载体，可以帮助外界各利益相关者从可持续发展的角度更为全面准确的评估企业的价值。作为社会产业链中极为重要的组成部分之一的食品行业，其上市公司社会责任会计信息的披露就显得十分重要。83008
本文深入地研究了我国食品行业上市公司社会责任信息披露的现状，一方面指出了其在社会责任履行方面的缺漏与不足，以此期望能够引起利益相关者与监管者的重视，另一方面结合食品行业的个性特点，提出了相关的建议与改进措施，希望能够促进食品类企业能够更好地树立长远的可持续发展观与社会责任意识。
毕业论文关键词 食品行业 社会责任 会计信息披露
毕 业 论 文 外 文 摘 要
Title The CSR Information Disclosure Study of Listed Companies from the Food Industry
Abstract With the rapid development of social economy, the financial reporting system of our country's enterprises, it is very difficult to meet the public's demand for corporate social responsibility information disclosure。 Social responsibility report, a carrier of the corporate social responsibility (CSR) information disclosure，can roundly reflect the corporate social responsibility of corporate social responsibility report and help various external stakeholders from the perspective of sustainable development。 As one of the most important parts of the social industry chain, the disclosure of social responsibility accounting information of the listed company is very important。
This paper deeply studies the present situation of the social responsibility information disclosure of China's food industry, On the one hand, points out its social responsibility performance gaps and deficiencies, so as to expect to be able to cause the attention of stakeholders and regulators, on the other hand, with the personality characteristics of the food industry proposed relevant suggestions and improvement measures, hoping to promote food enterprises to better establish long-term sustainable development view and sense of social responsibility。
Keywords Food industry Social responsibility Information Disclosure
目 次
1 引言 1
1．1 研究背景 1
1．2 研究目的 1
1．3 研究内容及方法 2
1。3。1 研究内容 2
1。3。2 研究方法 2
2 文献综述 3
2．1 国外文献综述 3
2．2 国内文献综述 3
3 食品上市公司社会责任会计信息披露概述 5
3．1 食品上市公司社会责任的内容 5
3．2 食品上市公司社会责任披露概况 5
3。2。1 食品上市公司社会责任披露现状 5
3。2。2 食品上市公司社会责任披露存在的问题 6
3．3 食品上市公司社会责任披露的要求