论文总字数：18892字

摘 要

摘 要

随着我国蓬勃发展的医药行业，不断深入管理层的社会责任意识，很多的医药企业非常积极履行职责和越来越充分的披露，所以有相对越来越多的独立报告形式披露其社会责任信息的企业。由于医药行业很特别，关于医疗药物行业的产品和人民群众的身体健康有很大的关系，其在很大程度上影响了医药行业中的企业社会责任和其信息披露的研究。

首先，非常清楚的解释企业社会责任的内容和社会责任会计内容的形式，又更进一步解释了社会责任的内容与含义，进一步探索研究和利益相关者理论和企业社会责任两者之间的内在关系，发表了对企业会计信息披露的一个假设是对国家利益相关者不同的决策和企业发展经营非常重要的参考依据。其次，深层次地剖析了我国医药行业中的企业社会责任会计信息披露的现状和存在的问题。通过进行的各类的实际调查，此部分分析了研究制药企业在社会中公司会计管理信息的的一般责任和特殊社会责任披露并将其认定为药品质量安全、消费者和政府的特殊责任。基于此我国医药企业社会责任信息披露中出现社会责任报告的内容部分的片面、编制标准的不相同和披露验证机制的缺失等许多问题。最后，在本研究中，机关政府面对中国医药企业中的社会责任信息的披露中发表几个建议，就是规范医药企业的社会责任信息披露的规章制度，带领企业履行非常强的约束和引导作用的社会责任制度。但是，我国目前还没有建立完善的第三方独立审计制度，因此完善第三方审计的管理、分权、审批等方面显得尤为重要。

关键词：医药企业；社会责任；信息披露；利益相关者

Research on Social Responsibility Information Disclosure of China National Pharmaceutical Limited Company

Abstract

With the vigorous development of my country"s pharmaceutical industry, the management"s awareness of social responsibility is also deepening. More and more pharmaceutical companies are actively fulfilling their responsibilities and fully disclosing them. Among them, companies that can disclose their social responsibility information in the form of independent reports are gradually increasing. It can be seen that the quality of social responsibility information disclosure of pharmaceutical companies is improving day by day, and the disclosure work is gradually being improved. Since the pharmaceutical industry is a special industry, and its products are closely related to the people"s life and health, the research on the corporate social responsibility and information disclosure of the pharmaceutical industry has great theoretical and practical significance.

First of all, the research expounds the content and form of corporate social responsibility and social responsibility.This paper further analyzes the connotation of social responsibility, and discusses the relationship between stakeholder theory and corporate social responsibility.It is pointed out that the disclosure of corporate accounting information is a very important reference for the decision-making of different stakeholders, and it is essential to the development and operation of the enterprise.

Secondly, it analyzes the current situation and existing problems of social responsibility accounting information disclosure of pharmaceutical enterprises in China.Through actual research, the study elaborated the environment, content and mode of the social responsibility accounting information disclosure of my country"s pharmaceutical companies, indicating that pharmaceutical companies are facing the constraints of three pressure environments: compulsory pressure, regulatory pressure and imitation pressure. The study analyzed the general responsibilities of pharmaceutical companies in the disclosure of social responsibility accounting information and the special social responsibilities of pharmaceutical companies, that is, the special responsibilities for drug quality and safety, consumers, and the government. In the "disclosure" model, qualitative description is mainly written, and quantitative analysis of social responsibility reports is still lacking.On this basis, some main problems of social responsibility information disclosure of pharmaceutical enterprises in China were put forward, such as one-sided content of social responsibility report, disunity of report preparation standard, lack of pharmaceutical mechanism and verification mechanism of disclosure.

Finally, the study puts forward three-level recommendations on the social responsibility information disclosure of pharmaceutical companies in my country, which has a strong binding and guiding role for the government to regulate the social responsibility accounting information disclosure system of pharmaceutical companies and guide companies to perform social responsibility systems. For enterprises, strengthen independent directors’ attention to corporate social responsibility and enhance corporate information disclosure capabilities. For other stakeholders, the larger the scale of the company, the more it should receive public attention and supervision. Through public opinion supervision, media attention, public promotion and other methods to promote the fulfillment of social responsibilities of pharmaceutical companies. However, my country has not yet established a complete third-party independent audit system. It is particularly important to improve the management, delegation, and approval of third-party audits.

Key Words: Pharmaceutical enterprise; Social Responsibility; Information disclosure; Stakeholders

目 录

摘 要 I

Abstract II

第一章　绪论 6

1.１ 研究背景 6

1.2 研究目的和意义 7

1.3 研究内容和方法 7

第二章 社会责任信息披露相关理论与文献综述 9

2.1相关理论 9

2.2文献综述 9

第三章 国药集团社会责任信息披露现状 11

3.1 披露形式 11

3.2 披露内容 11

第四章 国药集团社会责任信息披露存在的问题及原因分析 14

4.1 医药行业企业社会责任信息披露存在的问题 14

4.2 医药行业企业社会责任信息披露存在问题的原因分析 15

第五章 完善医药行业企业社会责任信息披露的对策 17

5.1针对社会责任报告披露动力不足 17

5.2 针对报告编制指标不统一 17

5.3 针对缺乏披露的制约机制 18

结 论 19

致 谢 20

参考文献（References） 21

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