中小型企业社会责任会计信息披露问题的研究本科毕业论文.docVIP

本科毕业论文 （20 届） 中小型企业社会责任会计信息披露问题的研究 所在学院 专业班级 会计学 学生姓名 指导教师 完成日期 中小型企业社会责任会计信息披露问题的研究 摘 要：随着经济全球化，改革开放的推进和市场经济的建设，我国中小型企业已慢慢兴起并正在迅速发展,特别是加入世界贸易组织后，与国际接轨的程度也越来越高，在参与全球资源配置时，也需要接受国际商务规则和经营守则的约束。而在过分强调以企业利润最大化为本、以股东利益为重的传统企业经营理念中，一些企业只顾追求股东和经营者的利益，从而在企业的经营中忽视对环境和劳动者的保护。从而带来了严重的社会问题，环境污染越来越大、假冒伪劣产品屡禁不止、职工权益得不到保障等等。尤其在发生全球性金融危机后，企业亏损、倒闭，工人失业，特别是中小型企业，企业社会责任显得非常重要。因此，学习和借鉴国际企业社会责任会计信息披露的优秀经验，对建立适应我国的企业社会责任会计信息披露机制，具有重要意义。 本文首先论述了国内外研究现状、研究背景，再从企业社会责任会计信息披露的基本理论出发，系统地对XX公司在社会责任会计信息披露过程中的内容、方式、模式等进行了有效的分析，挖掘了XX公司社会责任会计信息披露问题存在的深层原因，并根据这些存在的原因提出完善措施。 关键词：中小型企业；社会责任会计信息披露；原因与措施 Study?of?the Problems of Accounting Information Disclosure of Corporate Social Responsibility in Small and Medium Enterprises Abstract: With the economic globalization, promote reform and opening up and construction of market economy, small and medium enterprises in China has been rising slowly and rapidly developing, especially after the accession to the World Trade Organization, and the extent to which international standards are more and more high, in participating in the global resources configuration, also need to receive international business rules and constraints of the code. Overemphasis on enterprises profit-oriented, to shareholders interests in traditional business ideas, pursue the interests of the shareholders and managers of enterprises, to ignore in?corporate management on the environment and the protection of workers. Which leads to a serious social problem, environmental pollution is increasing, fake and shoddy products despite repeated prohibition is not guaranteed the rights and interests of workers, and so on. Especially in times of global financial crisis, business losses, failures, unemployment, especially for small and medium enterprises, corporate social responsibility is very important. Therefore, learning and using the excellent experience of accounting information disclosure of corporate social responsibility, to establish corporate social responsibility of accounting i