冀中能源社会责任信息披露质量评价研究

LZUFE-KMS > 会计学院

作者	郑瑞莉
姓名汉语拼音	zhengruili
学号	2021000008246
培养单位	兰州财经大学
电话	18406592074
电子邮件	3227863326@qq.com
入学年份	2021-9
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
第一导师姓名	马建威
第一导师姓名汉语拼音	majianwei
第一导师单位	兰州财经大学
第一导师职称	教授
题名	冀中能源社会责任信息披露质量评价研究
英文题名	Research on the financial strategy of Mengniu Dairy based on the Balanced Scorecard
关键词	信息披露质量评价文本分析法社会责任
外文关键词	Evaluation of disclosure quality ; Textual analysis ; Social responsibility
摘要	党的二十大报告指出，当务之急是要深刻理解并坚定贯彻“绿水青山即金山银山”理念，从人与自然和谐共存的视角规划发展道路，这表明国家非常重视生态文明。企业通过积极承担社会责任来推动生态文明建设，而社会责任信息披露是企业履行社会责任的主要方式。煤炭作为主体能源,有力保障着国民经济的增长，因其污染性较强的特点，该行业企业的社会责任状况引发广泛关注。所以，全面规范地评价煤炭企业社会责任信息质量，能够进一步促进其强化社会责任行为，提升企业形象。本文选取冀中能源为研究对象，旨在评价其社会责任信息披露质量。对冀中能源基本情况和社会责任信息披露现状进行了概述；依据社会责任信息质量原则，并结合煤炭行业特征及企业自身特点，确定六个评价维度，每个维度下又细分为多个指标，建立起社会责任信息披露质量评价体系；利用文本分析法和熵权法，计算其 2017-2022 年社会责任信息披露质量的维度得分及综合得分，并进行综合评价。研究结果表明，冀中能源企业在社会责任信息披露质量方面存在多个问题，其中包括信息披露内容尚不完整，编制内容创新程度不高，反馈机制较为单一等。鉴此，本研究从政府层面、企业层面以及社会公众层面提出质量提升建议，目的是助推企业积极践行社会责任，完善信息披露，促进永续发展。
英文摘要	The report of the 20th National Congress of the Communist Party of China made it clear that the top priority is to deeply understand and firmly implement the concept of "lucid waters and lush mountains are invaluable assets", and plan the development path from the perspective of harmonious symbiosis between human beings and nature, indicating that the country pays much attention to environmental protection and civilization.In actively undertaking social responsibilities, companies advance the establishment of ecological civilization, and revealing relevant social responsibility information constitutes a fundamental approach for companies to fulfill their obligations. Coal serves as a primary energy resource and effectively ensures the growth of the country's economy.Hence, a methodical examination of the caliber of corporate social responsibility disclosure within the coal sector and the development of a rigorous and impartial assessment framework not only comply with contemporary mandates, but also encourage companies to bolster their social responsibility actions and augment their business reputation. The Jizhong Energy organization has been chosen as the primary focus for evaluating the quality of its social responsibility information publishing. The general conditions of Jizhong Energy and the status of social messages are outlined;based on the rule of social obligation information quality and combining the features of the coal industry and the enterprise's own characteristics, six evaluation dimensions are identified, and each dimension is subdivided into multiple indicators to establish the assessment system for the quality of social responsibility information disclosure; using the textual analysis method and entropy weighting method, the dimension grades and synthetic grades of the quality of social responsibility information disclosure from 2017 to 2022 were calculated, and a comprehensive evaluation was carried out.The results of the study show that Jizhong Energy Enterprises has several problems, comprises that the information disclosure content is still incomplete, the degree of innovation of the preparation content is low, and the feedback regulation is relatively single. Therefore, this study proposes recommendations to enhance the quality of Jizhong Energy's CSR disclosure from three perspectives: the government, enterprises and the public.
学位类型	硕士
答辩日期	2024-05
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	49
参考文献总数	61
馆藏号	0006152
保密级别	公开
中图分类号	F23/1167
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36690
专题	会计学院
推荐引用方式 GB/T 7714	郑瑞莉. 冀中能源社会责任信息披露质量评价研究[D]. 甘肃省兰州市. 兰州财经大学,2024.

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