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中文题名:

 中国金融行业上市公司社会责任信息披露特征研究    

姓名:

 赵田地    

保密级别:

 公开    

论文语种:

 中文    

学科代码:

 120203K    

学科专业:

 会计学    

学生类型:

 学士    

学位:

 管理学学士    

学位年度:

 2018    

学校:

 北京师范大学    

校区:

 北京校区培养    

学院:

 经济与工商管理学院    

第一导师姓名:

 李欲晓    

第一导师单位:

 北京师范大学经济与工商管理学院    

提交日期:

 2018-05-25    

答辩日期:

 2018-05-22    

外文题名:

 Research on Financial Industry Listed Companies’ Social Responsibility Informatica Disclosure Characterization in China    

中文关键词:

 社会责任报告 ; 金融行业 ; 上市公司 ; 信息披露    

中文摘要:
随着社会、经济的不断发展,国内外消费者对于企业社会责任的关注度日益升高。国内外每年均会发生众多因企业社会责任缺乏而造成的恶性事件,也使得企业社会责任逐渐成为社会热点。我国金融行业一直是热点行业,与大众的生活息息相关。上市公司作为标杆企业应当更好地履行社会责任,起到模范带头作用。本文希望通过研究分析,提高我国金融业的社会责任意识和信息披露质量。 本文在前言部分阐述了研究背景、研究意义、研究内容以及研究方法。第一部分梳理了国内外主要文献,并对其进行归纳综述。第二部分以华顿经济研究院编制的2017中国上市公司排行榜为参考,选取位于该名单前500强的金融行业企业作为研究对象。通过仔细阅读样本企业的社会责任报告,并对其披露内容、披露模式、第三方鉴证情况等进行归纳统计,分析得出了我国金融行业社会责任信息披露的特征及存在的问题。第三部分针对现存问题有针对性地提出了合理建议,包括加大社会责任会计领域研究力度、完善我国社会责任报告的体系建设、完善第三方鉴证制度、加强金融企业社会责任信息的披露意识等。
外文摘要:
With the continuous development of society and economy and the continuous improvement of consumer awareness, the degree of concern about corporate social responsibility at home and abroad has been increasing. Every year at home and abroad, there are many vicious events caused by the lack of corporate social responsibility, which also make corporate social responsibility gradually become a social hot spot. China's financial industry has always been a hot industry and is closely related to the lives of the public. As benchmarking companies, listed companies should better perform their social responsibilities and play an exemplary role. This article hopes to increase the awareness of social responsibility in China's financial industry and improve the quality of disclosure of social responsibility information through research. This article describes the research background, research significance, research content and research methods in the preface. The first part reviews the main literature at home and abroad and summarizes them. The second part is based on the list of 2017 Chinese listed companies compiled by Wharton Economic Research Institute. The top 500 financial industry companies on the list are selected as research objects. Through careful reading of the sample companies’ social responsibility reports, summing up disclosure contents, disclosure models, third-party verification situations, I conclude characterization of social responsibility information disclosure in China's financial industry and sum up problems. The third part proposes reasonable suggestions on existing issues, including increasing the research efforts in social responsibility accounting area, improving the system construction of China's social responsibility report, improving the third-party authentication system, and strengthening the disclosure awareness of financial companies' social responsibility information.
参考文献总数:

 37    

馆藏号:

 本120203K/18043    

开放日期:

 2019-07-09    

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