本文選題：社會責任會計　切入點：信息披露　出處：《廣西大學》2014年碩士論文

【摘要】：近年來隨著世界科學技術(shù)的不斷進步,經(jīng)濟的快速增長,一些由經(jīng)濟發(fā)展所帶來的諸如環(huán)境污染、資源枯竭、能源消耗、社會失業(yè)率增加等一系列社會問題是也接踵而至。令人憂心的是，我國一些企業(yè)長期以利潤最天化為目標,一味地追求企業(yè)的發(fā)展和最高利潤,而忽略了企業(yè)自身的社會責任。尤其是近幾年來,我國社會責任事件頻發(fā),造成國民對國內(nèi)的一些產(chǎn)品失去信心,這些產(chǎn)品正面臨著誠信危機。而強化企業(yè)社會責任正是緩解當前危機、促進我國經(jīng)濟健康發(fā)展的重要舉措。由于我國目前社會責任會計發(fā)展緩慢,且并未被企業(yè)在實踐中廣泛運用。鑒于此,本文從我國實際情況出發(fā),并結(jié)合博弈理論,對阻礙我國社會責任會計信息披露的相關(guān)因素進行分析討論,以期達到推動我國社會責任會計發(fā)展的目的。 本文共分為六個部分。第一部分是引言,介紹本文的研究背景和意義、研究方法和內(nèi)容以及本文的創(chuàng)新之處,探討社會責任會計在我國應(yīng)用的可行性。第二部分主要是對國內(nèi)外社會責任會計研究文獻進行綜述,并對我國研究現(xiàn)狀加以總結(jié)和分析。第三部分討論了企業(yè)社會責任以及社會責任會計的內(nèi)涵,分析兩者間的關(guān)系,并對社會責任會計信息的內(nèi)容進行界定。結(jié)合博弈理論,研究社會責任會計信息披露中的博弈方、博弈要素及博弈類型等。第四部分具體分析影響企業(yè)社會責任會計信息披露的各種博弈因素。第五部分主要是根據(jù)博弈分析結(jié)論,有針對性地提出改進我國社會責任會計信息披露現(xiàn)狀的對策和措施。第六部分提出本文的研究結(jié)論,總結(jié)本文研究的局限性,并暢想社會責任會計的未來發(fā)展。
[Abstract]:In recent years, with the continuous progress of science and technology in the world and the rapid economic growth, some of the economic development brought by such as environmental pollution, resource depletion, energy consumption, A series of social problems, such as the increase in the social unemployment rate, have followed one after another. What is worrying is that some enterprises in our country have for a long time turned profits as their most important goals, blindly pursuing the development of enterprises and the highest profits. In particular, in recent years, the frequent occurrence of social responsibility incidents in China has caused people to lose confidence in some domestic products. These products are facing a credit crisis. Strengthening corporate social responsibility is an important measure to alleviate the current crisis and promote the healthy development of our economy. Because of the slow development of social responsibility accounting in China, And has not been widely used by enterprises in practice. In view of this, this paper, based on the actual situation of our country and combined with the game theory, analyzes and discusses the relevant factors that hinder the disclosure of social responsibility accounting information in China. In order to achieve the purpose of promoting the development of social responsibility accounting in China. This paper is divided into six parts. The first part is the introduction, which introduces the research background and significance, research methods and contents, as well as the innovation of this paper. This paper discusses the feasibility of the application of social responsibility accounting in China. The second part is a review of the research literature on social responsibility accounting at home and abroad. The third part discusses the connotation of corporate social responsibility and social responsibility accounting, analyzes the relationship between the two, and defines the content of social responsibility accounting information. The fourth part analyzes the game factors that affect the disclosure of corporate social responsibility accounting information. The fifth part is mainly based on the conclusion of game analysis. The sixth part puts forward the conclusions of this paper, summarizes the limitations of this study, and conceive the future development of social responsibility accounting.
【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F270;F275;F224.32

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