作者苗程程
姓名汉语拼音Miao Chengcheng
学号2020000008073
培养单位兰州财经大学
电话13919190364
电子邮件619401207@qq.com
入学年份2020-9
学位类别专业硕士
培养级别硕士研究生
一级学科名称会计
学科代码1253
授予学位会计硕士
第一导师姓名朱泽钢
第一导师姓名汉语拼音Zhu Zegang
第一导师单位兰州财经大学
第一导师职称副教授
第二导师姓名李宝军
第二导师姓名汉语拼音Li Baojun
第二导师单位兰州佛慈制药股份有限公司
第二导师职称高级会计师
题名ESG 信息的半结构化整合与披露研究——以复星医药为例
英文题名Research on semi-structured integration and disclosure of ESG information : a case study of Fosun Pharmaceutical
关键词ESG 信息 信息系统 事项法 REA模型
外文关键词ESG information; Information system; Events Approach; REA mode
摘要

随着大数据时代的飞速发展,大智移云技术为企业 ESG 信息的整合与披露提供了全新的解决方案,使得传统整合与披露发生了巨大的变革。其中我国医药制造企业因其在疫情下发挥了重要作用而备受关注,社会各界对医药制造企业履行社会责任也提出了更新、更高的要求。但是医药制造企业在过去十年间的ESG表现不尽如人意,所披露的ESG信息大多缺乏完整性、可读性和可理解性,而且其信息之间的交流也存在着障碍,这使得 ESG 报告使用者在审阅报告时很难获取到更详尽、更有效的ESG 信息,因而难以对企业 ESG 的表现进行客观评估,从而做出符合实际情况的决策。基于此,本文以复星医药为研究对象,着眼于大数据背景下复星医药ESG信息的整合与披露,分析复星医药ESG信息的披露现状,试图在ESG结构化信息与非结构化信息管理间找到平衡,形成半结构化整合与披露优模式。研究发现复星医药在几十年的壮大过程中,形成了复合型的MIS体系结构,它的核心是财务共享信息系统,将成本综合控制平台作为其纽带,同时以人力资源平台和业务流程平台为两翼,可以迅速对大量、多样且真实的数据进行分析处理,从中提取有价值的信息,以满足其业务需求。但现有的信息系统建设水平与 ESG 报告的总体披露质量不匹配,究其原因可能是各信息系统之间收集存储的数据不能共通,而且对于非结构化ESG信息的收集存在一定主观性,完整性也较难保证。因此,本文认为医药制造企业应该采用事件驱动模型来确保数据的一致性和可用性,并建立相应的标准和规则,以便在不同的信息系统中进行有效的交流与协作,消除数据孤岛,促进ESG信息的互联互通。鉴于此,本文提出以 ESG 信息链为内核,将事项法思想和数据库方法融入到企业管理信息系统中,利用数据收集存储层、整合处理层与输出披露层三个方面对复星医药业绩、人力、业务、成本信息系统内外部的传导流程进行整合与披露,把此优化过程称为 ESG 信息的半结构的整合与披露,使其ESG信息更具价值。

英文摘要

With the rapid development of the era of big data, Big Smart Cloud technology has provided new solutions for the integration and disclosure of enterprise ESG information, resulting in significant changes in traditional integration and disclosure. Among them, pharmaceutical manufacturing enterprises in China have received much attention due to their important role in the epidemic, and the community has also put forward updated and higher requirements for pharmaceutical manufacturing enterprises to fulfill their social responsibilities. However, the ESG performance of pharmaceutical manufacturing enterprises over the past decade has not been satisfactory. Most of the ESG information disclosed lacks integrity, readability, and comprehensibility, and there are obstacles to the communication between their information. This makes it difficult for ESG report users to obtain more detailed and effective ESG information when reviewing reports, making it difficult to objectively evaluate the performance of the enterprise's ESG and make decisions that are consistent with the actual situation. Based on this, this article takes Fosun Pharmaceutical as the research object, focusing on the integration and disclosure of Fosun Pharmaceutical ESG information in the context of big data, analyzes the current situation of Fosun Pharmaceutical ESG information disclosure, and attempts to find a balance between ESG structured information and unstructured information management, forming a semi structured integration and disclosure optimization model. Research has found that Fosun Pharmaceutical has formed a complex MIS architecture during its decades of growth. Its core is a financial sharing information system, with a comprehensive cost control platform as its link, and a human resources platform and a business process platform as its two wings. Companies can quickly analyze and process large amounts of diverse and authentic data to extract valuable information to meet their business needs. However, the current level of information system construction does not match the overall disclosure quality of ESG reports. The likely reason is that the data collected and stored between various information systems cannot be shared, and there is a certain degree of subjectivity in the collection of unstructured ESG information, and it is difficult to ensure its integrity. Therefore, this article believes that pharmaceutical manufacturing enterprises should adopt event driven models to ensure data consistency and availability, and establish corresponding standards and rules to effectively communicate and collaborate in different information systems, eliminate data silos, and promote the interconnection of ESG information. In view of this, this article proposes to integrate and disclose the internal and external transmission processes of Fosun Pharmaceutical's performance, manpower, business, and cost information system using three aspects: data collection and storage layer, integration processing layer, and output disclosure layer, with the ESG information chain as the core, integrating the event approach and database method into the enterprise management information system. This optimization process is called the integration and disclosure of the semi structure of ESG information, Make their ESG information more valuable

学位类型硕士
答辩日期2023-05-20
学位授予地点甘肃省兰州市
研究方向企业理财与税务筹划
语种中文
论文总页数62
参考文献总数52
馆藏号0005202
保密级别公开
中图分类号F23/931
文献类型学位论文
条目标识符http://ir.lzufe.edu.cn/handle/39EH0E1M/34159
专题会计学院
推荐引用方式
GB/T 7714
苗程程. ESG 信息的半结构化整合与披露研究——以复星医药为例[D]. 甘肃省兰州市. 兰州财经大学,2023.
条目包含的文件
文件名称/大小 文献类型 版本类型 开放类型 使用许可
10741_2020000008073_(3771KB)学位论文 暂不开放CC BY-NC-SA请求全文
个性服务
查看访问统计
谷歌学术
谷歌学术中相似的文章
[苗程程]的文章
百度学术
百度学术中相似的文章
[苗程程]的文章
必应学术
必应学术中相似的文章
[苗程程]的文章
相关权益政策
暂无数据
收藏/分享
所有评论 (0)
暂无评论
 

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。