內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司社會(huì)責(zé)任會(huì)計(jì)披露可行性與體系構(gòu)建畢業(yè)論文.doc
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內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司社會(huì)責(zé)任會(huì)計(jì)披露可行性與體系構(gòu)建畢業(yè)論文,畢業(yè)論文,本人書寫論文多年,上傳作品為畢業(yè)合格作品,完整內(nèi)容。格式標(biāo)準(zhǔn),25000字左右。介紹: 摘要科學(xué)發(fā)展觀和構(gòu)建和諧社會(huì)是社會(huì)發(fā)展的主旋律,企業(yè)社會(huì)責(zé)任問題關(guān)系到可持續(xù)發(fā)展戰(zhàn)略的實(shí)施,關(guān)系到和諧社會(huì)的構(gòu)建。然而企業(yè)在“股東財(cái)富最大化”目標(biāo)的驅(qū)使下,伴隨企業(yè)經(jīng)濟(jì)效益得到較大發(fā)展的同時(shí),也帶來了一系列的社會(huì)問題,諸如...
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畢業(yè)論文,本人書寫論文多年,上傳作品為畢業(yè)合格作品,完整內(nèi)容。格式標(biāo)準(zhǔn),25000字左右。介紹:
摘 要
科學(xué)發(fā)展觀和構(gòu)建和諧社會(huì)是社會(huì)發(fā)展的主旋律,企業(yè)社會(huì)責(zé)任問題關(guān)系到可持續(xù)發(fā)展戰(zhàn)略的實(shí)施,關(guān)系到和諧社會(huì)的構(gòu)建。然而企業(yè)在“股東財(cái)富最大化”目標(biāo)的驅(qū)使下,伴隨企業(yè)經(jīng)濟(jì)效益得到較大發(fā)展的同時(shí),也帶來了一系列的社會(huì)問題,諸如環(huán)境污染,職工的權(quán)益得不到保障,消費(fèi)者的利益受到侵害等?!懊嫦蚬蓶|”的傳統(tǒng)會(huì)計(jì)信息披露模式難以反映企業(yè)社會(huì)責(zé)任履行情況,因此社會(huì)責(zé)任會(huì)計(jì)應(yīng)運(yùn)而生。近四十年來,國外經(jīng)過會(huì)計(jì)理論界和實(shí)務(wù)界的不懈努力,已經(jīng)取得了一定的研究成果,但我國的研究才剛剛起步,理論研究尚不成熟,在實(shí)際應(yīng)用方面更是存在很多問題。因而,對(duì)社會(huì)責(zé)任會(huì)計(jì)信息披露的研究具有非常重要的現(xiàn)實(shí)和理論意義。
通過對(duì)社會(huì)責(zé)任會(huì)計(jì)信息披露理論及現(xiàn)狀的分析,結(jié)合會(huì)計(jì)信息披露的特點(diǎn),總結(jié)出適合內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司的社會(huì)責(zé)任會(huì)計(jì)信息披露框架,以規(guī)范企業(yè)生產(chǎn)經(jīng)營中的社會(huì)責(zé)任行為。披露框架研究圍繞披露目標(biāo)、披露原則,披露程序、披露內(nèi)容、披露主體和披露方式展開,建立了企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的報(bào)表體系。最后,對(duì)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露模式的完善和發(fā)展提出了建議。
關(guān)鍵詞 社會(huì)責(zé)任會(huì)計(jì) 會(huì)計(jì)信息披露 模式
Abstract
Sustainable development and harmonious society are major goals of our social development.Corporate social responsibility is related to the implementation of sustainable development strategy and the construction of a harmonious society. But under the target of“the shareholder wealth maximizing”,the economic performances of the business enterprises get a bigger development,at the same time,bringing a series of social problem,such as the environmental pollution,the workers’rights can’t be protected and so on .It was difficult for traditional disclosure of accounting information model basing on“shareholder-oriented”to disclose the information of corporate social responsibility performance,so social responsibility accounting came to being.In the past 40 years,social responsibility accounting has made certain research results after the efforts of the accounting theory sector and practice sector. But in china,this kind of research is still in its infancy.The theory is not yet mature, while there are more problems in the practical applications.Thus,there are significant theoretical and practical connotations of the study of accounting disclose of social responsibility.
Through the theory of social responsibility accounting disclosure and analysis of the statusquo, combined with the characteristics of accounting information, summarized for Inner Mongolia First Machinery Group Co., Ltd. of social responsibility accounting information disclosure framework to regulate production and operation of social responsibility behavior. Disclosure Framework targets around the disclosure, disclosure principles, disclosure process, disclosure, disclosure of the subject and the disclosure, we establish a corporate social responsibility reports of accounting information disclosure system. Finally, corporate social responsibility accounting information disclosure mode of improvement and development of recommendations.
Keywords soeial responsibility accounting accounting Information disclosure mode
目錄
摘要 I
Abstract II
第1章 緒論 1
1.1研究背景 1
1.2研究目的 2
1.3研究意義 2
1.4國內(nèi)外研究現(xiàn)狀 3
1.4.1國外研究現(xiàn)狀 3
1.4.2國內(nèi)研究現(xiàn)狀 4
第2章 社會(huì)責(zé)任會(huì)計(jì)信息披露理論綜述 6
2.1社會(huì)責(zé)任的內(nèi)涵與外延 6
2.2社會(huì)責(zé)任的范疇 6
2.3社會(huì)責(zé)任會(huì)計(jì)的界定 7
2.3.1社會(huì)責(zé)任會(huì)計(jì)的概念 7
2.3.2社會(huì)責(zé)任會(huì)計(jì)的涵蓋范圍 7
2.4社會(huì)責(zé)任會(huì)計(jì)信息的需求者和需求的信息 8
2.4.1社會(huì)責(zé)任會(huì)計(jì)信息的需求者 8
2.4.2信息需求者關(guān)注的企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息 8
2.5社會(huì)責(zé)任會(huì)計(jì)信息披露的質(zhì)量要求 10
2.5.1企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的內(nèi)涵 10
2.5.2企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的質(zhì)量要求 10
第3章 內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司社會(huì)責(zé)任會(huì)計(jì)披露的可行性與必要性 13
3.1內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司概況 13
3.2內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司社會(huì)責(zé)任會(huì)計(jì)信息披露的可行性 14
3.2.1相關(guān)學(xué)科提供理論基礎(chǔ) 14
3.2.2宏觀環(huán)境及法律環(huán)境提供客觀條件 15
3.3內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司社會(huì)責(zé)任會(huì)計(jì)信息披露的必要性 16
3.3.1企業(yè)有開展社會(huì)責(zé)任會(huì)計(jì)信息披露的需求 16
3.3.2企業(yè)有進(jìn)行社會(huì)責(zé)任會(huì)計(jì)信息披露的動(dòng)因 16
第4章 內(nèi)蒙古xx機(jī)械制造有限公司社會(huì)責(zé)任會(huì)計(jì)信息披露體系構(gòu)建 17
4.1披露目標(biāo) 18
4.2披露原則 20
4.3披露內(nèi)容 21
4.3.1利用獨(dú)立報(bào)表進(jìn)行披露 21
4.3.2在現(xiàn)有報(bào)表中添加新項(xiàng)目 23
4.4披露程序 24
4.5披露方式 25
4.6披露渠道 29
第5章內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司社會(huì)責(zé)任會(huì)計(jì)信息披露的建議 30
結(jié) 論 32
致 謝 33
參考文獻(xiàn) 34
摘 要
科學(xué)發(fā)展觀和構(gòu)建和諧社會(huì)是社會(huì)發(fā)展的主旋律,企業(yè)社會(huì)責(zé)任問題關(guān)系到可持續(xù)發(fā)展戰(zhàn)略的實(shí)施,關(guān)系到和諧社會(huì)的構(gòu)建。然而企業(yè)在“股東財(cái)富最大化”目標(biāo)的驅(qū)使下,伴隨企業(yè)經(jīng)濟(jì)效益得到較大發(fā)展的同時(shí),也帶來了一系列的社會(huì)問題,諸如環(huán)境污染,職工的權(quán)益得不到保障,消費(fèi)者的利益受到侵害等?!懊嫦蚬蓶|”的傳統(tǒng)會(huì)計(jì)信息披露模式難以反映企業(yè)社會(huì)責(zé)任履行情況,因此社會(huì)責(zé)任會(huì)計(jì)應(yīng)運(yùn)而生。近四十年來,國外經(jīng)過會(huì)計(jì)理論界和實(shí)務(wù)界的不懈努力,已經(jīng)取得了一定的研究成果,但我國的研究才剛剛起步,理論研究尚不成熟,在實(shí)際應(yīng)用方面更是存在很多問題。因而,對(duì)社會(huì)責(zé)任會(huì)計(jì)信息披露的研究具有非常重要的現(xiàn)實(shí)和理論意義。
通過對(duì)社會(huì)責(zé)任會(huì)計(jì)信息披露理論及現(xiàn)狀的分析,結(jié)合會(huì)計(jì)信息披露的特點(diǎn),總結(jié)出適合內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司的社會(huì)責(zé)任會(huì)計(jì)信息披露框架,以規(guī)范企業(yè)生產(chǎn)經(jīng)營中的社會(huì)責(zé)任行為。披露框架研究圍繞披露目標(biāo)、披露原則,披露程序、披露內(nèi)容、披露主體和披露方式展開,建立了企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的報(bào)表體系。最后,對(duì)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露模式的完善和發(fā)展提出了建議。
關(guān)鍵詞 社會(huì)責(zé)任會(huì)計(jì) 會(huì)計(jì)信息披露 模式
Abstract
Sustainable development and harmonious society are major goals of our social development.Corporate social responsibility is related to the implementation of sustainable development strategy and the construction of a harmonious society. But under the target of“the shareholder wealth maximizing”,the economic performances of the business enterprises get a bigger development,at the same time,bringing a series of social problem,such as the environmental pollution,the workers’rights can’t be protected and so on .It was difficult for traditional disclosure of accounting information model basing on“shareholder-oriented”to disclose the information of corporate social responsibility performance,so social responsibility accounting came to being.In the past 40 years,social responsibility accounting has made certain research results after the efforts of the accounting theory sector and practice sector. But in china,this kind of research is still in its infancy.The theory is not yet mature, while there are more problems in the practical applications.Thus,there are significant theoretical and practical connotations of the study of accounting disclose of social responsibility.
Through the theory of social responsibility accounting disclosure and analysis of the statusquo, combined with the characteristics of accounting information, summarized for Inner Mongolia First Machinery Group Co., Ltd. of social responsibility accounting information disclosure framework to regulate production and operation of social responsibility behavior. Disclosure Framework targets around the disclosure, disclosure principles, disclosure process, disclosure, disclosure of the subject and the disclosure, we establish a corporate social responsibility reports of accounting information disclosure system. Finally, corporate social responsibility accounting information disclosure mode of improvement and development of recommendations.
Keywords soeial responsibility accounting accounting Information disclosure mode
目錄
摘要 I
Abstract II
第1章 緒論 1
1.1研究背景 1
1.2研究目的 2
1.3研究意義 2
1.4國內(nèi)外研究現(xiàn)狀 3
1.4.1國外研究現(xiàn)狀 3
1.4.2國內(nèi)研究現(xiàn)狀 4
第2章 社會(huì)責(zé)任會(huì)計(jì)信息披露理論綜述 6
2.1社會(huì)責(zé)任的內(nèi)涵與外延 6
2.2社會(huì)責(zé)任的范疇 6
2.3社會(huì)責(zé)任會(huì)計(jì)的界定 7
2.3.1社會(huì)責(zé)任會(huì)計(jì)的概念 7
2.3.2社會(huì)責(zé)任會(huì)計(jì)的涵蓋范圍 7
2.4社會(huì)責(zé)任會(huì)計(jì)信息的需求者和需求的信息 8
2.4.1社會(huì)責(zé)任會(huì)計(jì)信息的需求者 8
2.4.2信息需求者關(guān)注的企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息 8
2.5社會(huì)責(zé)任會(huì)計(jì)信息披露的質(zhì)量要求 10
2.5.1企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的內(nèi)涵 10
2.5.2企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的質(zhì)量要求 10
第3章 內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司社會(huì)責(zé)任會(huì)計(jì)披露的可行性與必要性 13
3.1內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司概況 13
3.2內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司社會(huì)責(zé)任會(huì)計(jì)信息披露的可行性 14
3.2.1相關(guān)學(xué)科提供理論基礎(chǔ) 14
3.2.2宏觀環(huán)境及法律環(huán)境提供客觀條件 15
3.3內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司社會(huì)責(zé)任會(huì)計(jì)信息披露的必要性 16
3.3.1企業(yè)有開展社會(huì)責(zé)任會(huì)計(jì)信息披露的需求 16
3.3.2企業(yè)有進(jìn)行社會(huì)責(zé)任會(huì)計(jì)信息披露的動(dòng)因 16
第4章 內(nèi)蒙古xx機(jī)械制造有限公司社會(huì)責(zé)任會(huì)計(jì)信息披露體系構(gòu)建 17
4.1披露目標(biāo) 18
4.2披露原則 20
4.3披露內(nèi)容 21
4.3.1利用獨(dú)立報(bào)表進(jìn)行披露 21
4.3.2在現(xiàn)有報(bào)表中添加新項(xiàng)目 23
4.4披露程序 24
4.5披露方式 25
4.6披露渠道 29
第5章內(nèi)蒙古xx機(jī)械制造集團(tuán)有限公司社會(huì)責(zé)任會(huì)計(jì)信息披露的建議 30
結(jié) 論 32
致 謝 33
參考文獻(xiàn) 34
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