食品制造企业社会责任及信息披露——基于利益相关者视角  

Social Responsibility and Information Disclosure of Food Manufacturing Companies——Based on The Theory of Stakeholder

作　　者：吕玉芹[1] 蒋欣文[2] 

机构地区：[1]山东财政学院,山东济南250014 [2]临沂职业学院,山东临沂276017

出　　处：《山东财政学院学报》2009年第5期64-67,共4页Journal of Shandong Finance Institute

摘　　要：由"三鹿奶粉"事件所披露的中国奶业黑幕,使公众众哗然、社会震惊。也反映出食品制造企业只追求自身经济利益,无视社会责任。本文尝试用利益相关者理论来分析食品制造企业的社会责任,认为食品制造企业对股东、债权人、消费者、员工、供应商、同业竞争者、政府、社区等利益相关者应承担一定的社会责任,并应披露食品制造企业履行社会责任的全部信息。Recently, the inside story of China Dairy Industry comes to light with the exposure of Sanlu Milk Powder Incident. It not only shocks the public but also shows that food manufacturing companies only follow their own economic interests but ignore social responsibility. The paper studied the social responsibility of food manufacturing companies with the theory of stakeholder. We believe that food manufacturing companies should assume social responsibility for their stakeholders like shareholder , creditor, customer, employee, supplier, competitors, government and Community and disclose their social responsibility information.

关 键 词：食品制造企业 利益相关者 社会责任 信息披露 

分 类 号：F406.72[经济管理—产业经济]