發(fā)布時(shí)間：2018-03-30 05:15

  本文選題：社會(huì)責(zé)任會(huì)計(jì)　切入點(diǎn)：信息披露　出處：《廣西大學(xué)》2014年碩士論文

【摘要】：近年來隨著世界科學(xué)技術(shù)的不斷進(jìn)步,經(jīng)濟(jì)的快速增長(zhǎng),一些由經(jīng)濟(jì)發(fā)展所帶來的諸如環(huán)境污染、資源枯竭、能源消耗、社會(huì)失業(yè)率增加等一系列社會(huì)問題是也接踵而至。令人憂心的是，我國(guó)一些企業(yè)長(zhǎng)期以利潤(rùn)最天化為目標(biāo),一味地追求企業(yè)的發(fā)展和最高利潤(rùn),而忽略了企業(yè)自身的社會(huì)責(zé)任。尤其是近幾年來,我國(guó)社會(huì)責(zé)任事件頻發(fā),造成國(guó)民對(duì)國(guó)內(nèi)的一些產(chǎn)品失去信心,這些產(chǎn)品正面臨著誠(chéng)信危機(jī)。而強(qiáng)化企業(yè)社會(huì)責(zé)任正是緩解當(dāng)前危機(jī)、促進(jìn)我國(guó)經(jīng)濟(jì)健康發(fā)展的重要舉措。由于我國(guó)目前社會(huì)責(zé)任會(huì)計(jì)發(fā)展緩慢,且并未被企業(yè)在實(shí)踐中廣泛運(yùn)用。鑒于此,本文從我國(guó)實(shí)際情況出發(fā),并結(jié)合博弈理論,對(duì)阻礙我國(guó)社會(huì)責(zé)任會(huì)計(jì)信息披露的相關(guān)因素進(jìn)行分析討論,以期達(dá)到推動(dòng)我國(guó)社會(huì)責(zé)任會(huì)計(jì)發(fā)展的目的。 本文共分為六個(gè)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(huì)責(zé)任會(huì)計(jì)在我國(guó)應(yīng)用的可行性。第二部分主要是對(duì)國(guó)內(nèi)外社會(huì)責(zé)任會(huì)計(jì)研究文獻(xiàn)進(jìn)行綜述,并對(duì)我國(guó)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(huì)責(zé)任以及社會(huì)責(zé)任會(huì)計(jì)的內(nèi)涵,分析兩者間的關(guān)系,并對(duì)社會(huì)責(zé)任會(huì)計(jì)信息的內(nèi)容進(jìn)行界定。結(jié)合博弈理論,研究社會(huì)責(zé)任會(huì)計(jì)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(huì)責(zé)任會(huì)計(jì)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(duì)性地提出改進(jìn)我國(guó)社會(huì)責(zé)任會(huì)計(jì)信息披露現(xiàn)狀的對(duì)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(huì)責(zé)任會(huì)計(jì)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(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F270;F275;F224.32

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