食品行业社会责任会计信息披露问题探析.doc

摘要：我国的市场经济起步较晚，企业社会责任会计尚处于认识与探索阶段，尤其是食品行业的企业，相关社会责任会计信息的披露存在着许多的问题。近年来我国频频发生食品安全问题，三鹿集团的“三聚氰胺奶粉事件”和双汇集团的“瘦肉精事件”等让人们至今心有余悸。这充分表现了我国食品行业的社会责具有相当的任重要性，上市公司的会计信息披露制度依然存在着有待完善的地方。论文将结合我国食品行业社会责任会计信息披露的现状，针对实例进行食品企业其会计信息披露问题的探究，综合分析得出相应结论并提出建议，希望能对改善我国食品行业社会责任会计信息的披露以及整个社会的和谐作出贡献。

关键字：食品行业 社会责任会计 信息披露

Abstract：The economy of China steps quite late, Corporate Social Responsibility Accounting still stays in understanding and exploration stage. Especially in enterprises of food industry, Corporate Social Responsibility Accounting exists quite a lot problems. China's food safety problems occur frequently these years, Sanlu Group’s “melamine milk powder incident" and Shuanghui Group’s "lean events" still left impact on the citizen. This reveals the importance of the social responsibility in the food industry, and the accounting Information Disclosure System of listed companies still has places to be improved.According to the social responsibility accounting information disclosure of the status quo of China's food industry, this essay will explore the social responsibility accounting information disclosure problem by analyzing the examples. Through comprehensive analysis we draw conclusions and make recommendations hoping to make contribution to improving the disclosure of accounting information social responsibility of our country as well as the harmonious society.

Keyword：Food industry  social responsibility  accounting information disclosure