论文总字数：21341字

摘 要

近年来，公众对社会责任信息的关注越来越多，企业披露社会责任报告的数量也趋于增多。社会责任信息披露能在一定程度上反应出企业的经营状况，财务水平，以及产品或服务的质量，缓解企业与利益相关者之间的信息不对称。高质量的社会责任信息披露往往会带来良好的市场表现，另外企业也希望通过社会责任信息的披露树立积极承担社会责任的形象。尤其食品行业是我国生活水平和质量的关键领域，与国民生活息息相关，在国民经济中也占据着很重要的地位。如今食品安全问题也是频频发生，通过网络媒体的发酵，企业社会责任的表现形式也越来越多样化，各种食品方面的社会责任信息披露引起社会高度的关注，因此食品行业切实承担披露社会责任信息披露的责任尤为重要。对蒙牛集团的社会责任信息披露进行分析研究，对于企业各方面的形象与发展都具有实践性的意义。

本文以蒙牛集团为研究对象，对其社会责任信息披露作为样本进行分析。首先查阅社会责任信息披露的相关文献，掌握其基本理论。然后搜集蒙牛企业近年来的财务报表以及可持续发展报告，根据其中社会责任信息披露的相关信息，总结蒙牛集团信息披露的现状。蒙牛集团作为一个知名食品企业，它的社会责任信息披露的现状由披露的体系，内容两个方面组成，此外披露内容从环境类、产品类、员工类、消费者类和社会类这五个体系来具体阐述其披露详情。最后，从披露现状中可以进一步分析发现当前社会责任信息披露中存在企业社会责任信息披露中披露流于形式，企业对待社会责任信息披露态度以及相关政策与监督不完善的问题。本文通过研究发现企业对待社会责任信息披露的态度和政府出台的相关政策与监管的完善程度，与企业社会责任信息披露的质量之间存在正相关关系。通过企业加强对社会责任信息披露的要求，完善政府对信息披露的监管，可以提高社会责任信息披露的质量。

关键词：社会责任；信息披露；披露政策；披露体系

Analysis and Enlightenment of Mengniu Group's Social Responsibility Information Disclosure

Abstract

In recent years, the public has paid more and more attention to social responsibility information, and the number of corporate social responsibility reports disclosed has also increased. Social responsibility information disclosure can reflect to a certain extent the business status, financial level, and quality of products or services, and alleviate the information asymmetry between the enterprise and stakeholders. High-quality social responsibility information disclosure often leads to good market performance. In addition, companies also hope to establish an image of actively assuming social responsibility through the disclosure of social responsibility information. In particular, the food industry is a key area of ​​our country ’s living standards and quality. It is closely related to national life and occupies a very important position in the national economy. Nowadays, food safety problems also occur frequently. Through the fermentation of online media, the forms of corporate social responsibility are becoming more and more diversified. The disclosure of social responsibility information on various foods has attracted high attention from the society, so the food industry has effectively undertaken to disclose social responsibility The responsibility for information disclosure is particularly important. The analysis and research on the social responsibility information disclosure of Mengniu Group has practical significance for the image and development of all aspects of the enterprise.

This article takes Mengniu Group as the research object and analyzes its social responsibility information disclosure as a sample. First, consult the relevant literature on social responsibility information disclosure to master its basic theory. Then collect Mengniu's financial statements and sustainable development reports in recent years, and summarize the current status of Mengniu Group's information disclosure based on the relevant information disclosed in social responsibility information. Mengniu Group, as a well-known food company, its social responsibility information disclosure status is composed of the disclosure system and content. In addition, the disclosure content is from the five systems of environmental, product, employee, consumer and social. To elaborate on its disclosure details. Finally, from the current status of disclosure, it can be further analyzed that the current social responsibility information disclosure has the problems of corporate social responsibility information disclosure, the corporate attitude to social responsibility information disclosure, and the inadequacy of relevant policies and supervision. Through research, this paper finds that there is a positive correlation between the attitude of enterprises towards the disclosure of social responsibility information and the degree of perfection of relevant policies and supervision issued by the government, and the quality of corporate social responsibility information disclosure. The quality of social responsibility information disclosure can be improved by companies strengthening the requirements for social responsibility information disclosure and improving the government ’s supervision of information disclosure.

Keywords: Social Responsibility; Information Disclosure; Disclosure Policy; Disclosure System

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.2.1 研究目的 1

1.2.2 研究意义 1

1.3 研究现状 2

1.4 研究内容 2

第二章 社会责任信息披露概述 3

2.1社会责任信息披露的概念 3

2.2 社会责任信息披露的特点 3

2.3 社会责任信息披露的内容 3

2.4 社会责任信息披露的形式 4

第三章 蒙牛集团社会责任信息披露的现状 5

3.1 蒙牛集团概况 5

3.2 蒙牛集团当前社会责任信息披露体系 5

3.3 蒙牛集团当前社会责任信息披露内容 6

第四章 蒙牛集团社会责任信息披露存在的问题 9

4.1企业社会责任信息披露流于形式 9

4.2 企业对社会责任信息披露态度 9

4.2.1 缺少管理层的披露 9

4.2.2 企业利益最大化与信息披露相冲突 10

4.3 社会责任信息披露相关政策与监管不完善 11

第五章 改善蒙牛集团社会责任信息披露的对策及建议 12

5.1 企业完整真实的披露社会责任信息 12

5.2 企业重视社会责任信息披露 12

5.2.1 增加管理层的披露 12

5.2.2 企业找到利益最大化与信息披露的平衡点 12

5.3 完善社会责任信息披露相关政策与监管 13

结 论 14

参考文献(References) 15

致 谢 16

第一章 绪 论

1.1 研究背景

近几年来，食品安全、药品安全、环境污染等问题通过网络媒体的发酵，不少企业通过慈善捐赠和公益活动来承担自己的社会责任，还有公众平台的蚂蚁森林、水滴筹等公益活动也得到很多人的支持，社会责任信息披露的表现形式越来越多样化。公众对社会责任信息越发的关注，企业披露社会责任报告的数量也趋于增多。

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