原創(chuàng)的畢業(yè)論文，有實(shí)例闡述，僅在本站獨(dú)家提交

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摘要
　　　
　　　隨著社會(huì)經(jīng)濟(jì)的不斷發(fā)展，企業(yè)所追求的目標(biāo)，不再是單純的利潤(rùn)最大化，而是利益相關(guān)者共同利益的最大化。筆者認(rèn)為在社會(huì)責(zé)任會(huì)計(jì)信息披露中引入利益相關(guān)者理論，能清楚地界定企業(yè)對(duì)社會(huì)各利益相關(guān)者承擔(dān)社會(huì)責(zé)任的范圍，并且通過(guò)分析利益相關(guān)者的社會(huì)責(zé)任會(huì)計(jì)信息需求，使企業(yè)披露的社會(huì)責(zé)任會(huì)計(jì)信息對(duì)利益相關(guān)者更有預(yù)測(cè)、決策價(jià)值。因此，本文以利益相關(guān)者理論為切入點(diǎn)，研究企業(yè)的社會(huì)責(zé)任會(huì)計(jì)信息披露問(wèn)題。首先，闡明了研究背景及意義，并對(duì)國(guó)內(nèi)外研究成果進(jìn)行了綜述。其次進(jìn)行了企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的相關(guān)理論分析。主要介紹了利益相關(guān)者理論、社會(huì)責(zé)任理論、會(huì)計(jì)信息披露等理論。并在此基礎(chǔ)上通過(guò)對(duì)xx房地產(chǎn)公司現(xiàn)狀的分析，指出其社會(huì)責(zé)任會(huì)計(jì)信息披露存在的問(wèn)題和原因。最后指出建立xx房地產(chǎn)公司社會(huì)責(zé)任會(huì)計(jì)信息披露框架。披露框架研究著重圍繞披露內(nèi)容、披露方式展開，同時(shí)介紹了披露制度、披露原則，會(huì)計(jì)報(bào)告設(shè)計(jì)等內(nèi)容。本文的社會(huì)責(zé)任會(huì)計(jì)信息披露模式，是在研究企業(yè)利益相關(guān)者信息需求的基礎(chǔ)上構(gòu)建的，能較好地滿足企業(yè)利益相關(guān)者的社會(huì)責(zé)任會(huì)計(jì)信息需求。
　　　
　　關(guān)鍵詞：社會(huì)責(zé)任；利益相關(guān)者；信息披露


Abstract
　　　
　　　With the development of the society and economy,the object pursuing by enterprises is no longer the profit maximization,but the maximization of the stakeholders'wealth.The thesis thinks the introduction of the theory of stakeholder can ascertain the boundary of social responsibility which the enterprises should take on. What’s more,through the analysis of takeholders’social responsibility accounting information demand,the disclosure of social responsibility information is more valuable to the stakeholders. Therefore the thesis takes the theory of stakeholder as the point of penetration to study the problem of corporate social responsibility information disclosure. First of all,explained the significance of topics and research background, and domestic and foreign research results are reviewed and summarized the characteristics of current research,followed by the thesis anysis of information disclosure social responsibilityaccounting,such as stakeholders,social,responsibility,
social responsibility accounting information disclosure, and on this basis for Mingda Real Estate Company Ltd.’s current situation，to explain the main problem and the causes; the final analysis of the construction Mingda Real Estate Company Ltd.social responsibility framework for the disclosure of accounting information.The framework emphasis on the disclosure of the content，the means，the institution,the principle and the design of financial statements .This social responsibility information disclosure model is built on the study of the stakeholders’information demand,so that it can meet their needs better.

　　Keywords: social responsibility；stakeholder；information disclosure


目錄
摘要 Ⅰ
Abstract Ⅱ
第1章 緒論 1
1.1研究背景和意義 1
1.1.1研究背景 1
1.1.2研究意義 2
1.2國(guó)內(nèi)外研究現(xiàn)狀 3
1.2.1國(guó)外研究現(xiàn)狀 3
1.2.2國(guó)內(nèi)研究現(xiàn)狀 4
第2章 企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的理論基礎(chǔ) 6
2.1基于利益相關(guān)者理論的企業(yè)社會(huì)責(zé)任內(nèi)涵 6
2.1.1 相關(guān)概念解析 6
2.1.2企業(yè)社會(huì)責(zé)任與利益相關(guān)者理論的全面結(jié)合 7
2.1.3本文對(duì)企業(yè)社會(huì)責(zé)任內(nèi)涵的界定 8
2.2企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露模式分析 10
2.2.1非獨(dú)立社會(huì)責(zé)任會(huì)計(jì)報(bào)告模式 11
2.2.2獨(dú)立社會(huì)責(zé)任會(huì)計(jì)報(bào)告模式 11
第3章 xx房地產(chǎn)公司社會(huì)責(zé)任會(huì)計(jì)信息披露的現(xiàn)狀分析 12
3.1公司概況 12
3.2社會(huì)責(zé)任會(huì)計(jì)信息披露中存在的問(wèn)題 13
3.2.1不能滿足利益相關(guān)者的信息需求 13
3.2.2企業(yè)自愿披露社會(huì)責(zé)任會(huì)計(jì)信息的意識(shí)不強(qiáng) 14
3.2.3 企業(yè)缺乏社會(huì)責(zé)任會(huì)計(jì)信息獨(dú)立報(bào)告 14
3.2.4 披露方式主要以非會(huì)計(jì)基礎(chǔ)型為主 14
3.2.5有關(guān)企業(yè)社會(huì)責(zé)任的會(huì)計(jì)科目未單獨(dú)列示 14
3.3社會(huì)責(zé)任會(huì)計(jì)信息披露問(wèn)題的原因分析 15
3.3.1缺少完整的企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露框架 15
3.3.2利益相關(guān)者的社會(huì)責(zé)任意識(shí)淡薄 15
3.3.3披露社會(huì)責(zé)任會(huì)計(jì)信息成本過(guò)高 15
3.3.4政府對(duì)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的影晌微弱 16
第4章 xx房地產(chǎn)公司社會(huì)責(zé)任會(huì)計(jì)信息披露模式構(gòu)建 17
4.1建立社會(huì)責(zé)任會(huì)計(jì)信息披露模式的前提條件 17
4.1.1規(guī)范社會(huì)責(zé)任會(huì)計(jì)信息應(yīng)披露的內(nèi)容 17
4.1.2社會(huì)責(zé)任會(huì)計(jì)信息披露所應(yīng)遵循的原則 18
4.2社會(huì)責(zé)任會(huì)計(jì)信息披露制度的構(gòu)建 18
4.2.1社會(huì)責(zé)任會(huì)計(jì)信息披露的基本制度構(gòu)建 19
4.2.2社會(huì)責(zé)任會(huì)計(jì)信息披露程序與方式的制度規(guī)定 19
4.2.3社會(huì)責(zé)任會(huì)計(jì)信息內(nèi)部審計(jì)制度的構(gòu)建 20
4.3社會(huì)責(zé)任會(huì)計(jì)報(bào)告的設(shè)計(jì) 20
4.3.1社會(huì)責(zé)任會(huì)計(jì)科目及賬戶的設(shè)計(jì) 20
4.3.2社會(huì)責(zé)任會(huì)計(jì)報(bào)告的編制 21
結(jié) 論 32
致 謝 33
參 考 文 獻(xiàn) 34
contents
Abstract Ⅰ
English Abstract Ⅱ
Chapter 1 Introduction 1
1.1 Significance of Topics and Research Background 1
1.1.1 Research Background 1
1.1.2 Research Significance 2
1.2 Domestic and Foreign Situation of Study 3
1.2.1 Foreign Situation of Study 3
　　　　　1.2.2 Domestic Situation of Study 4
Chapter 2 Theoretical Foundations of Information Disclosure Corporate Social Responsibility Accounting 6
2.1 Social Responsibility Based on the Stakeholder Theory 6
2.1.1 Analysis of Correlative Notions..