会计学-食品行业上市公司社会责任会计信息披露研究—以伊利股份为例

本科论文摘 要一个企业对于社会的经济发展当中，应该起到了中流砥柱的作用，但是在其生产和发展的过程中，也会给整个社会和环境带来难以解决的问题，所以这个企业的社会会计信息披露将会受到很大的关注。好的会计信息报告是可以提高公司的社会责任感，在同时也会提高公司的声誉。众所周知，食品行业也关系到千家万户的生命安全，其披露社会责任会计信息也是受到大众的关注。因此我们选取了大家广为人知的伊利股份有限公司为例子，进行研究并且指出在社会责任会计信息披露中存在的问题，并针对性地提出几点改善伊利股份有限公司社会责任会计信息披露质量的建议。本文采用了案例分析法和数据分析法。对整个伊利企业的会计责任分析进行深入的研究，伊利股份有限公司是我国乳制品行业的龙头企业，市场占有份额很大，因此查阅了大量的国内外有关的案例，同时也收集的大量的往年伊利股份有限公司的会计信息报告。通过分析，并且与其他具体的案例进行对比，发现问题，并且解决问题，最后根据自己所学的知识提出自己的见解和解决方案。本科论文关键词：伊利股份有限公司；社会责任信息；信息披露AbstractAn enterprise should play a mainstay role in the social and economic development. But in the process of its production and development, it will also bring the whole society and environment problems that are difficult to solve. Therefore, the social accounting information disclosure of this enterprise will receive great attention. A good accounting information report can improve the company's sense of social responsibility and its reputation. As we all know, the food industry is also related to the life safety of thousands of households, and its disclosure of social responsibility accounting information is also concerned by the public. Therefore, we select the well-known Yili Co., Ltd. as an example to study and point out the problems in the disclosure of social responsibility accounting information, and put forward some suggestions to improve the quality of social responsibility accounting information disclosure of Yi...