摘要
近年来我国食品安全问题有愈演愈烈之势,如何对我国的食品安全问题进行治理,是各界关注的热点问题,本文从分析我国食品类企业披露社会责任会计信息的现状出发,找出其信息披露存在的缺陷和不足,分析其形成的原因,在食品供应链的理论上提出食品类企业应该重点披露的关于食品安全的信息,在食品安全相关法律法规的基础上归纳指标,并对指标进行会计基础和非会计基础的披露,最后提出相应的保障措施。
In recent years, food safety is getting more and more serious in China. How to solve food safety problem has become a hot issue from all works of life. On the basis of the current situation of information disclosure of social responsibility of food industry, the paper tries to find the defects and drawbacks of the information disclosure and the corresponding causes. Based on the food supply theory, the paper puts forward some key information about food safety that the food corporate should disclose, induce indicators on the basis of relevant law and regulations, disclose the indicators from the perspective of accounting and non - accounting and finally put forwards respective safeguard measures.
出处
《绵阳师范学院学报》
2017年第1期30-37,共8页
Journal of Mianyang Teachers＇ College
关键词
食品类企业
社会责任会计信息
披露
food corporate, accounting information of social responsibility, disclosure
