摘 要

在当下一个社会经济发展腾飞的时代，国家、企业、消费者等对于食品安全问题重视程度越来越高，企业作为经济发展的发动机，在考虑经济效益的发展的同时也越来重视社会效益的同步发展。相对于其他类型的企业，乳制品企业与社会食品安全关注度之间的联系更加紧密与重要，同样乳制品企业更加如此。与此同时我国部分乳制品企业通过发布社会责任报告来披露其会计信息来提高自身企业的社会透明度。但是其社会责任报告的质量如何？责任报告信息的可信度如何？发布责任报告是否能过真正的提高公众的信任度？关于相关问题的探讨与研究，我相信一定有助于提高我国国民的社会意识，增强我国乳制品企业的社会责任感，改善我国乳制品企业的社会责任报告质量和水平，为乳制品的安全提供一个透明的市场环境。

本文采用文献研究和实际案例研究相结合的方式来研究我国乳制品企业的社会责任会计信息存在披露问题。以我国上市公司内蒙古伊利实业集团股份有限公司为例来研究这个问题。第一部分主要为此次研究的背景、目的和意义以及研究方法的介绍。第二部分为本次研究的主要概念进行文献综述。然后根据我国企业社会责任会计信息的披露现状并结合案例指出我国企业的社会责任信息披露的问题，最后有针对性地对乳制品企业社会责任的履行和改善提出一些建设性意见与建议，以达到优化中国乳制品企业社会责任报告的质量，推动中国乳制品企业社会责任的健康发展。

关键词：信息披露，社会责任，食品安全

Research on social Responsibility accounting information disclosure of food enterprises in China--a case study of Yili

ABSTRACT

In the current era of social and economic development and take-off, the state, enterprises, consumers and so on food safety issues more and more high attention, enterprises as the engine of economic development, while taking into account economic development, but also pay attention to the simultaneous development of social benefits. Compared with other types of non-food enterprises, the link between food enterprises and social food safety concerns is more closely and more important. At the same time, some food enterprises in China disclose their accounting information by issuing social responsibility reports to improve the social transparency of their own enterprises. But what is the quality of its social responsibility report? What is the credibility of the responsibility reporting information? Will the issuance of responsibility reports lead to a real increase in public trust?

This paper uses literature research and actual case studies to study the disclosure of social responsibility accounting information of Chinese food enterprises. Take the listed company Inner Mongolia Yili Industrial Group Co., Ltd. as an example to study this problem. The first part is mainly about the background, purpose and significance of the research and the introduction of research methods. The second part is a literature review of the main concepts of this study. Then according to the disclosure status of China's corporate social responsibility accounting information and the case, the paper points out the problem of social responsibility information disclosure of Chinese enterprises. Finally, it puts forward some constructive opinions and suggestions on the fulfillment and improvement of social responsibility of food and beverage enterprises. Optimize the quality of China's dairy product social responsibility report and promote the healthy development of China's dairy product social responsibility

Key words: Social responsibility, information disclosure, food safety

目 录

1绪论...................................................................................................1

1.1研究背景....................................................................................1

1.2研究意义....................................................................................1

1.3 研究方法和内容....................................................................................2

2企业社会责任的概述..........................................................................................2

2.1企业社会责任的内涵..............................................................................2

2.2 企业社会责任信息中应当披露的内容....................................................3

3 我国乳制品行业社会责任信息披露现状及对比分析.................................................................3

3.1披露现状的指标分析..............................................................................5

3.2 披露现状的内容分析...................................................................................6

4 社会责任披露的案例分析.........................................................................6

4.1案例背景....................................................................6

4.2伊利集团社会责任会计信息的纵向分析....................................................6

4.2.1报告的编制结构和依据的分析............................................................6

4.2.2编制的可信度与连续性的分析............................................................8

4.2.3报告的外观和篇幅分析............................................................8

4.2.4报告内容分析............................................................9

4.2.5利益相关者权益信息披露分析.....................................................10

4.2.6环境保护和可持续发展的信息披露分析.......................................12

4.2.7社会公益事业的信息披露分析.......................................12