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本科毕业设计（论文）

题目：从食品安全问题浅析社会责任会计信息

披露现状及对策

教学单位： 经济管理一系 专 业： 会计学 学 号： 1009311053 姓 名： 周 永 鹏 指导教师： 刘 昆 丽

2014 年 6月

摘 要

近些年来，我国食品安全问题越来越严重，人民在解决温饱问题之后对于食品安全问题也越来越重视。可在竞争日益激烈的环境下，许多食品企业不注重食品安全问题利用先进技术节约成本以获得更多短期利润导致长期利益下降甚至破产并且危及人民身体健康。这说明我国食品安全问题依旧存在非常严重的问题，食品企业社会责任履行和社会责任会计信息披露受到严重的质疑以及信息披露的真实性受到严重挑战。对此，通过对社会责任会计相关内容学习、研究，对我国社会责任信息披露现状以及所存在的问题进行分析，进而提出一些完善我国社会责任会计信息披露的对策以供参考，希望能够促进我国企业更好地履行社会责任同时加强企业社会责任会计信息的披露，保障消费者食品安全。

关键字：社会责任 会计信息 披露建议

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Abstract

In recent years,higher requirements are needed to enhance the quality of

food just like \breeds discontentment\the increasingly competitive environment, many food enterprises has payed less attention to food safety problems .Even with the use of advanced technology to save the most things cost

to

get

more profit leads

to short-term health. This

under shows

the that

decline

or

even bankruptcy and endanger people's China's food

safety problems remain serious. Thus food enterprises to fulfill social responsibility and social the responsibility accounting information disclosure has been questioned. Aiming at this problem, this thesis studies the social responsibility accounting related

content on the

status

of

our

social

responsibility

information disclosure and also the existing problems are analyzed. Based on this ,I would like to raise some suggestions for perfecting the social responsibility accounting information disclosure in China's proposals for evaluation,.Hoplly, what I raised can promote information

disclosure to

better fulfill

their social

responsibilities, consumer protection and food safety.

The keyword: Social responsibility ,accounting information, suggestions for disclose

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