民營上市公司社會責(zé)任會計(jì)信息披露問題研究——以富士康為例

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摘要 近年來，隨著我國社會主義市場經(jīng)濟(jì)的不斷發(fā)展，綜合國力的不斷增強(qiáng)，越來越多的社會問題應(yīng)運(yùn)而生，環(huán)境污染、資源浪費(fèi)、員工的合法權(quán)益無法得到保障等，這些問題越來越引起社會公眾的關(guān)注。從2008年康師傅“水源門”及三鹿集團(tuán)的毒奶粉事件，民營上市公司的社會責(zé)任會計(jì)信息披露問題引起了社會各界的質(zhì)疑。民營上市公司作為社會經(jīng)濟(jì)實(shí)體中的一個重要部分，其不僅僅是為了謀取自身利益的最大化，在發(fā)展過程中還應(yīng)充分考慮經(jīng)濟(jì)、社會、環(huán)境這三種重要底線，需要對員工、股東、消費(fèi)者、政府、環(huán)境、社區(qū)等一系列情況負(fù)責(zé)。自2010年1月23日富士康員工的第一跳起至2010年11月5日，富士康共發(fā)生了14起跳樓事件，把其社會責(zé)任信息披露問題推到了風(fēng)頭浪尖上。在此背景下，以富士康為例研究民營上市公司的社會責(zé)任信息披露問題，具有一定的理論價(jià)值和現(xiàn)實(shí)意義。
本文在認(rèn)識了我國民營上市公司社會責(zé)任會計(jì)信息披露的現(xiàn)狀的基礎(chǔ)上，首先針對富士康社會責(zé)任會計(jì)信息披露的背景進(jìn)行分析，提出自己的研究思路和研究內(nèi)容，然后分析富士康社會責(zé)任的發(fā)展歷程，重點(diǎn)從企業(yè)社會責(zé)任報(bào)告、官網(wǎng)與年度報(bào)告中研究其對員工、股東、消費(fèi)者、政府、環(huán)境、社區(qū)的貢獻(xiàn)率，從而認(rèn)識其在社會責(zé)任會計(jì)信息披露方面的問題，明確了我國民營上市公司在企業(yè)社會責(zé)任會計(jì)信息披露問題在理論和實(shí)踐方面存在的局限性，對其社會責(zé)任會計(jì)信息披露提出實(shí)質(zhì)性意見，提高其可操作性。
民營上市公司社會責(zé)任會計(jì)信息披露屬于自愿性披露，現(xiàn)有的研究還處于摸索階段，對社會責(zé)任會計(jì)信息的確認(rèn)、計(jì)量、報(bào)告等方面還有待進(jìn)一步的研究，建立和推廣社會責(zé)任會計(jì)信息披露體系的任務(wù)長期而艱巨。
關(guān)鍵詞：民營上市公司 社會責(zé)任會計(jì) 信息披露


The Study On The Accounting Information Discloser of Corporate Social Responsibility of Private listing Corporation
——based on Foxconn
Abstract In recent years, with the continuous development of the socialist market economy in our country, the increasing comprehensive national strength ,more and more social problems are emerging at the historic moment, such as the environmental pollution ,the waste of resources ,the legitimate rights and interests of employees cannot get safeguard , etc . These question more and more arouses public attention . From the water event of masterkong in 2008 and the poisonous milk powder of sanlu. The Accounting Information Discloser of Corporate Social Responsibility of Private listing Corporation has caused queries from all circles in the society .Private listing Corporation as an important part of the social economic entity ,it is not only to seek to maximize their own interests ,it is vital to give full consideration to the bottom line of three important elements such as economic, social, environmental in the development process and it’s their responsibility to be responsible for employees, shareholders, government, consumers, the environment, community and a series of case .Since January 23, 2010, Foxconn employees first jump to November 5, 2010,Foxconn has had 14 jump off building events ,the social responsibility information disclosure are pushed to the cusp .
In this context ,the Foxconn's case study of private listing Corporation social responsibility information disclosure has certain theory value and practical significance .Based on the understanding of the status quo of China's private listing Corporation social responsibility accounting information disclosure of the information, Foxconn social responsibility accounting disclosure of the background analysis, put forward their own research ideas and research content ,and then analyzes the social responsibility of Foxconn's development, focus on corporate social responsibility report, and the annual report on the official website or employees, shareholders, government, consumers, the environment, community contribution rate，so as to understand its disclosure issues in social responsibility accounting information, the Chinese private listing Corporation in the corporate social responsibility accounting information disclosure limitation in theory and practice problem, put forward the substantive comments on the social responsibility accounting information disclosure, improve its maneuverability.
Private listing Corporation accounting information disclosure of social responsibility belongs to the voluntary disclosure, the existing research is still in the exploratory stage, confirmation, the social responsibility accounting information, reporting and other aspects need to be further studied, and the extension of social responsibility accounting information disclosure system is a long-term and arduous task.
Key words Private listing Corporation Social responsibility accounting Disclosure of information


目 錄
引 言 1
第一章 相關(guān)概述 2
1.1 民營上市公司 2
1.2 社會責(zé)任 2
1.2.1 內(nèi)部社會責(zé)任 3
1.2.2 外部社會責(zé)任 3
1.3 社會責(zé)任會計(jì)信息披露 4
1.3.1 民營上市公司社會責(zé)任會計(jì)信息披露的內(nèi)容 4
1.3.2 民營上市公司社會責(zé)任會計(jì)信息披露的特點(diǎn) 4
第二章 富士康社會責(zé)任會計(jì)信息披露概況..