摘 要论文题目 食品类上市公司社会责任会计信息披露研究- I -摘 要摘 要随着经济的发展、科技的进步以及人民生活水平的提高，社会各界对企业社会责任的关注度愈加强烈，对企业社会责任的履行、信息披露等提出了更高的要求。因此，如何促进企业科学地履行社会责任是一个关乎企业长远发展以及企业与社会协调持续发展的重要课题。本文通过研读食品类上市公司的社会责任报告，采用描述性统计分析法分析得出当前我国食品类上市公司社会责任会计信息披露的现状为存在披露形式单一、披露内容不充分、重点内容不突出、缺乏第三方核验等问题。同时，本文采用对比分析法，将食品类上市公司的具体细分行业的经营现状和社会责任会计信息披露状况进行对比分析，发现酒、饮料和精制茶制造业的经营业绩和社会责任会计信息披露的综合状况相对食品制造业和农副食品加工业来说处于较为良好的状况，但仍存在很多问题。本文采用最新数据进行研究，为其他学者的相关研究提供特定样本的数据支持。关键词：食品类上市公司；社会责任；会计信息披露；社会责任报告- II -摘 要AbstractWith the development of economy, the progress of science and technology, and the improvement of people's living standards, the attention of all walks of life to corporate social responsibility is more and more intense, which puts forward higher requirements for the performance of corporate social responsibility and information disclosure. Therefore, how to promote the scientific performance of corporate social responsibility is an important issue related to the long-term development of enterprises and the coordinated and sustainable development of enterprises and society.This paper studies the social responsibility reports of food listed companies, and uses descriptive statistical analysis method to analyze the current situation of social responsibility accounting information disclosure of food listed companies in China, which has the problems of single disclosure form, insufficient disclosure content, not prominent key content, lack of third-party ver...
