国有企业社会责任信息披露问题研究——基于壳牌与中国石化社会责任信息披露的比较 工商管理专业VIP免费

中文摘要题目：国有企业社会责任信息披露问题研究摘要：近年来国有企业社会责任问题越来越受到社会公众和学者的关注，但因为国有企业的社会责任信息披露现状并不乐观，理论不够丰富，法律法规也不够健全。本文通过阅读大量文献以及将壳牌和中石化作对比分析，发现我国国有企业社会责任信息披露现状在披露内容、程度和数量等方面依然存在着差异。经过调查，发现企业社会责任信息披露存在问题：国企对社会责任的重视程度不够、方式单一、内容不够完全与可信度不高。深层次原因是企业社会责任意识不强，企业缺乏相关专业人才、缺乏统一的编制和评价标准，政府缺乏实质性支持及企业缺少有效的外部监督。针对原因本文认为可以通过企业内部规划建设、制度法规加以完善、政府监督力度加大、做好公众媒体的舆论监督作用四方面入手解决国有企业社会责任信息披露问题。毕业论文外文摘要TitleResearchoninformationdisclosureofsocialresponsibilityofstate-ownedenterprisesAbstract:Inrecentyears,theissueofsocialresponsibilityofstate-ownedenterpriseshasreceivedincreasingattentionfromthepublicandscholars.However,asChina'scorporatesocialresponsibilityinformationdisclosuretheoryisstillnotperfect,andlawsandregulationsarenotyetsound,thestatusquoofChina'sstate-ownedenterprisesocialresponsibilityinformationdisclosureisnotoptimistic.TheauthorreadsalargeamountofliteratureandcomparingShellandSinopec,theauthorfindsthatthestatusquoofChina'sstate-ownedenterprisesocialresponsibilityinformationdisclosurestillhassomeshortcomingsintermsofdisclosurecontent,degreeandquantity,anddiscussesthatthecurrentstate-ownedenterprisesocialresponsibilityinformationdisclosureproblemistheenterprise.Thereisnotastrongawarenessofsocialresponsibilityinformationdisclosure,asingledisclosuremethod,incompletedisclosurecontent,weakdisclosurecomparability,andlowcredibility.Thein-depthreasonisthattheawarenessofcorporatesocialresponsibilityisnotstrong,thecompanylacksrelevantprofessionals,lacksaunifiedpreparationandevaluationstandard,thegovernmentlackssubstantivesupportandthecompanylackseffectiveexternalsupervision.Thefollowingcountermeasuresareproposedforthereasons:tostrengthentheinternalconstructionofstate-ownedenterprises;toimprovethesystemrelatedtothedisclosureofsocialresponsibilityinformation;toimprovethegovernmentsupervisionsystemforthedisclosureofsocialresponsibilityinformation;togivepushtosupervisionandpromotionroleofrelatedinstitutionsandthepublic.Keywords:stateownedenterprises;socialresponsibility;informationdisclosure目录1绪论....................................................11.1研究背景及研究意义...................................11.2文献综述.............................................11.3研究内容与研究目的...................................21.3.1研究内容..........................................21.3.2研究目的..........................................21.4研究思路与研究方法...................................21.4.1研究思路..........................................21.4.2研究方法..........................................32国有企业社会责任信息披露的基本理论......................32.1相关理论介绍.........................................32.1.1国有企业社会责任信息披露的基本内容...............32.1.2国有企业社会责任信息的特殊性.....................32.2国有企业社会责任信息披露的理论基础...................32.2.1利益相关者理论....................................32.2.2受托责任理论......................................42.2.3信号传递理论与决策有用论..........................43国有社会责任信息披露的对...