民营上市公司社会责任会计信息披露问题研究.doc
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民营上市公司社会责任会计信息披露问题研究,——以富士康为例1.5万字 我自己的毕业论文，确保原创，仅在本站独家提交，大家放心下载使用摘要近年来，随着我国社会主义市场经济的不断发展，综合国力的不断增强，越来越多的社会问题应运而生，环境污染、资源浪费、员工的合法权益无法得到保障等，这些问题越来越引起社会公众的关注。从2008...
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民营上市公司社会责任会计信息披露问题研究——以富士康为例
1.5万字
我自己的毕业论文，确保原创，仅在本站独家提交，大家放心下载使用
摘要 近年来，随着我国社会主义市场经济的不断发展，综合国力的不断增强，越来越多的社会问题应运而生，环境污染、资源浪费、员工的合法权益无法得到保障等，这些问题越来越引起社会公众的关注。从2008年康师傅“水源门”及三鹿集团的毒奶粉事件，民营上市公司的社会责任会计信息披露问题引起了社会各界的质疑。民营上市公司作为社会经济实体中的一个重要部分，其不仅仅是为了谋取自身利益的最大化，在发展过程中还应充分考虑经济、社会、环境这三种重要底线，需要对员工、股东、消费者、政府、环境、社区等一系列情况负责。自2010年1月23日富士康员工的第一跳起至2010年11月5日，富士康共发生了14起跳楼事件，把其社会责任信息披露问题推到了风头浪尖上。在此背景下，以富士康为例研究民营上市公司的社会责任信息披露问题，具有一定的理论价值和现实意义。
本文在认识了我国民营上市公司社会责任会计信息披露的现状的基础上，首先针对富士康社会责任会计信息披露的背景进行分析，提出自己的研究思路和研究内容，然后分析富士康社会责任的发展历程，重点从企业社会责任报告、官网与年度报告中研究其对员工、股东、消费者、政府、环境、社区的贡献率，从而认识其在社会责任会计信息披露方面的问题，明确了我国民营上市公司在企业社会责任会计信息披露问题在理论和实践方面存在的局限性，对其社会责任会计信息披露提出实质性意见，提高其可操作性。
民营上市公司社会责任会计信息披露属于自愿性披露，现有的研究还处于摸索阶段，对社会责任会计信息的确认、计量、报告等方面还有待进一步的研究，建立和推广社会责任会计信息披露体系的任务长期而艰巨。
关键词：民营上市公司 社会责任会计 信息披露
The Study On The Accounting Information Discloser of Corporate Social Responsibility of Private listing Corporation
——based on Foxconn
Abstract In recent years, with the continuous development of the socialist market economy in our country, the increasing comprehensive national strength ,more and more social problems are emerging at the historic moment, such as the environmental pollution ,the waste of resources ,the legitimate rights and interests of employees cannot get safeguard , etc . These question more and more arouses public attention . From the water event of masterkong in 2008 and the poisonous milk powder of sanlu. The Accounting Information Discloser of Corporate Social Responsibility of Private listing Corporation has caused queries from all circles in the society .Private listing Corporation as an important part of the social economic entity ,it is not only to seek to maximize their own interests ,it is vital to give full consideration to the bottom line of three important elements such as economic, social, environmental in the development process and it’s their responsibility to be responsible for employees, shareholders, government, consumers, the environment, community and a series of case .Since January 23, 2010, Foxconn employees first jump to November 5, 2010,Foxconn has had 14 jump off building events ,the social responsibility information disclosure are pushed to the cusp .
In this context ,the Foxconn's case study of private listing Corporation social responsibility information disclosure has certain theory value and practical significance .Based on the understanding of the status quo of China's private listing Corporation social responsibility accounting information disclosure of the information, Foxconn social responsibility accounting disclosure of the background analysis, put forward their own research ideas and research content ,and then analyzes the social responsibility of Foxconn's development, focus on corporate social responsibility report, and the annual report on the official website or employees, shareholders, government, consumers, the environment, community contribution rate，so as to understand its disclosure issues in social responsibility accounting information, the Chinese private listing Corporation in the corporate social responsibility accounting information disclosure limitation in theory and practice problem, put forward the substantive comments on the social responsibility accounting information disclosure, improve its maneuverability.
Private listing Corporation accounting information disclosure of social responsibility belongs to the voluntary disclosure, the existing research is still in the exploratory stage, confirmation, the social responsibility accounting information, reporting and other aspects need to be further studied, and the extension of social responsibility accounting information disclosure system is a long-term and arduous task.
Key words Private listing Corporation Social responsibility accounting Disclosure of information
目 录
引 言 1
第一章 相关概述 2
1.1 民营上市公司 2
1.2 社会责任 2
1.2.1 内部社会责任 3
1.2.2 外部社会责任 3
1.3 社会责任会计信息披露 4
1.3.1 民营上市公司社会责任会计信息披露的内容 4
1.3.2 民营上市公司社会责任会计信息披露的特点 4
第二章 富士康社会责任会计信息披露概况..
1.5万字
我自己的毕业论文，确保原创，仅在本站独家提交，大家放心下载使用
摘要 近年来，随着我国社会主义市场经济的不断发展，综合国力的不断增强，越来越多的社会问题应运而生，环境污染、资源浪费、员工的合法权益无法得到保障等，这些问题越来越引起社会公众的关注。从2008年康师傅“水源门”及三鹿集团的毒奶粉事件，民营上市公司的社会责任会计信息披露问题引起了社会各界的质疑。民营上市公司作为社会经济实体中的一个重要部分，其不仅仅是为了谋取自身利益的最大化，在发展过程中还应充分考虑经济、社会、环境这三种重要底线，需要对员工、股东、消费者、政府、环境、社区等一系列情况负责。自2010年1月23日富士康员工的第一跳起至2010年11月5日，富士康共发生了14起跳楼事件，把其社会责任信息披露问题推到了风头浪尖上。在此背景下，以富士康为例研究民营上市公司的社会责任信息披露问题，具有一定的理论价值和现实意义。
本文在认识了我国民营上市公司社会责任会计信息披露的现状的基础上，首先针对富士康社会责任会计信息披露的背景进行分析，提出自己的研究思路和研究内容，然后分析富士康社会责任的发展历程，重点从企业社会责任报告、官网与年度报告中研究其对员工、股东、消费者、政府、环境、社区的贡献率，从而认识其在社会责任会计信息披露方面的问题，明确了我国民营上市公司在企业社会责任会计信息披露问题在理论和实践方面存在的局限性，对其社会责任会计信息披露提出实质性意见，提高其可操作性。
民营上市公司社会责任会计信息披露属于自愿性披露，现有的研究还处于摸索阶段，对社会责任会计信息的确认、计量、报告等方面还有待进一步的研究，建立和推广社会责任会计信息披露体系的任务长期而艰巨。
关键词：民营上市公司 社会责任会计 信息披露
The Study On The Accounting Information Discloser of Corporate Social Responsibility of Private listing Corporation
——based on Foxconn
Abstract In recent years, with the continuous development of the socialist market economy in our country, the increasing comprehensive national strength ,more and more social problems are emerging at the historic moment, such as the environmental pollution ,the waste of resources ,the legitimate rights and interests of employees cannot get safeguard , etc . These question more and more arouses public attention . From the water event of masterkong in 2008 and the poisonous milk powder of sanlu. The Accounting Information Discloser of Corporate Social Responsibility of Private listing Corporation has caused queries from all circles in the society .Private listing Corporation as an important part of the social economic entity ,it is not only to seek to maximize their own interests ,it is vital to give full consideration to the bottom line of three important elements such as economic, social, environmental in the development process and it’s their responsibility to be responsible for employees, shareholders, government, consumers, the environment, community and a series of case .Since January 23, 2010, Foxconn employees first jump to November 5, 2010,Foxconn has had 14 jump off building events ,the social responsibility information disclosure are pushed to the cusp .
In this context ,the Foxconn's case study of private listing Corporation social responsibility information disclosure has certain theory value and practical significance .Based on the understanding of the status quo of China's private listing Corporation social responsibility accounting information disclosure of the information, Foxconn social responsibility accounting disclosure of the background analysis, put forward their own research ideas and research content ,and then analyzes the social responsibility of Foxconn's development, focus on corporate social responsibility report, and the annual report on the official website or employees, shareholders, government, consumers, the environment, community contribution rate，so as to understand its disclosure issues in social responsibility accounting information, the Chinese private listing Corporation in the corporate social responsibility accounting information disclosure limitation in theory and practice problem, put forward the substantive comments on the social responsibility accounting information disclosure, improve its maneuverability.
Private listing Corporation accounting information disclosure of social responsibility belongs to the voluntary disclosure, the existing research is still in the exploratory stage, confirmation, the social responsibility accounting information, reporting and other aspects need to be further studied, and the extension of social responsibility accounting information disclosure system is a long-term and arduous task.
Key words Private listing Corporation Social responsibility accounting Disclosure of information
目 录
引 言 1
第一章 相关概述 2
1.1 民营上市公司 2
1.2 社会责任 2
1.2.1 内部社会责任 3
1.2.2 外部社会责任 3
1.3 社会责任会计信息披露 4
1.3.1 民营上市公司社会责任会计信息披露的内容 4
1.3.2 民营上市公司社会责任会计信息披露的特点 4
第二章 富士康社会责任会计信息披露概况..
