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四川理工学院毕业论文
川酒上市公司企业社会责任研究
——基于财务报表的分析
学 生：××× 学 号：××× 专 业：××× 班 级：××× 指导教师：×××
四川理工学院经济与管理学院
二O一×年×月
四川理工学院毕业论文 页眉 宋体 五号 居中
摘 要 随着社会经济的不断发展，企业所处的环境发生了巨大的变化。为了实现自然、经济和社会的可持续发展，因此我国提出了新时期构建和谐社会的科学发展观。这其中就包括公企业要承担的社会责任。企业社会责任理论认为，企业不能仅仅以营利为目的，其在追求利润最大化的同时，应当兼顾社会公共利益，既除股东之外，企业还应当对其利益相关的职工、债权人、消费者等负有责任。通过对资产负债表、利润表中的各种数据，对企业的社会财务指标进行分析，了解川酒企业社会责任的履行情况，以便对企业社会责任存在的不足提出建议。
关键词：企业社会责任，上市公司，资产负债表，利润表
四川理工学院毕业论文
ABSTRACT
With the constant development of the social-economy, the environment has undergone tremendous changes. In order to realize the sustainable development of natural, economic and social, China has proposed building a harmonious society in the new era of scientific development concept. This includes the company to take on social responsibility. Corporate social responsibility theory is that companies can not just profit for the purpose in the pursuit of profit maximization at the same time, should take into account the social and public interests, both outside shareholders, enterprises should also be to its interest in employees, creditors, consumers, etc. responsible for it. Have a variety of data on the balance sheet, income statement, the financial indicators of corporate social analysis, to understand the fulfillment of corporate social responsibility and liquor, as well as shortcomings of the corporate social responsibility to make recommendations.
Key words: corporate social responsibility, listed company, balance sheet, income statement
四川理工学院毕业论文
目 录
1 引 言........................................................................................................................ 1
1.1 研究背景及研究意义...................................................................................... 1 1.1.1 研究背景....................................................................................................... 1 1.1.2 研究意义....................................................................................................... 2 1.2 文献综述.......................................................................................................... 2 1.2.1 国外研究现状............................................................................................... 2 1.2.2 国内研究现状............................................................................................... 3 1.3 研究思路及研究方法...................................................................................... 4 1.3.1 研究思路....................................................................................................... 4 1.3.2 研究方法....................................................................................................... 5 2 企业社会在责任的理论基础及内容........................................................................ 6
2.1企业社会责任的理论基础............................................................................... 6 2.2企业社会责任的内容....................................................................................... 7 2.3财务报表分析与企业社会责任....................................................................... 8 3 川酒上市公司社会责任探讨——财务报表分析视角.......................................... 10
3.1 上市公司的概况............................................................................................ 10 3.2 报表的指标分析............................................................................................ 11 3.2.1 对财务报表的信息披露............................................................................. 11 3.2.2 对报表指标进行分析................................................................................. 11 3.3 财务报表反映的社会责任信息.................................................................... 15 4 企业社会责任存在的不足与建议.......................................................................... 17
4.1 企业社会责任存在的不足............................................................................ 17 4.2 企业履行社会责任的建议............................................................................ 17 5 结束语...................................................................................................................... 18 参考文献...................................................................................................................... 19 致谢辞.......................................................................................................................... 20