我国汽车行业社会责任信息披露研究——以比亚迪汽车为例

比亚迪汽车社会责任信息披露研究

摘要

随着经济的稳步增长，居民生活水平迅速提高，刺激了消费需求，促进了民族工业的发展。作为人们的交通工具，家用汽车已进入数百万户家庭，对家用汽车的需求急剧增加。2018年，中国的汽车保有量已超过2亿。汽车公司作为一个重要的制造企业，被视为国家的“窗口”产业，其发展具有重要的战略意义。汽车行业不仅要关注低碳环保，控制碳排放，还要披露安全责任的实施状况和关键问题的公开披露。许多汽车公司逐渐意识到履行社会责任的重要性，并开始出版社会责任书以塑造良好的企业形象。然而，中国汽车业的社会责任信息披露仍处于起步阶段，普遍关注的还不够。因此，有必要根据汽车产业发展的特点和规律，形成有效的社会责任信息披露制度，鼓励企业自觉履行社会责任，实现可持续发展。

本文首先梳理了汽车行业社会责任信息披露国内外研究现状，后以社会责任信息披露相关理论作为基石，并以社会责任信息披露质量原则为基础，再以比亚迪汽车为例，分析其社会责任信息披露现状，找出其存在的问题，探究其深层原因，继而给出切实可行的意见。

关键词：比亚迪，汽车行业，社会责任信息披露

Research on Information Disclosure of Social Responsibility in China's Automobile Industry: A Case Study of BYD Automobile

Abstract

With the steady growth of the economy, the living standard of the residents has been improved rapidly, which stimulates the consumption demand and promotes the development of national industry. As a means of transportation, household cars have entered millions of households, and the demand for household cars has increased dramatically. In 2018, China's car ownership has exceeded 200 million. As an important manufacturing enterprise, automobile company is regarded as the "window" industry of the country, and its development has important strategic significance. The automotive industry should not only pay attention to low-carbon environmental protection and control carbon emissions, but also disclose the implementation of safety responsibilities and public disclosure of key issues. Many automobile companies are gradually aware of the importance of fulfilling their social responsibility, and began to publish their book of responsibility to create a good corporate image. However, the disclosure of social responsibility information in China's automobile industry is still in its infancy, and the general concern is not enough. Therefore, it is necessary to form an effective social responsibility information disclosure system according to the characteristics and laws of the development of the automobile industry, and encourage enterprises to consciously fulfill their social responsibilities to achieve sustainable development.

This paper sorts out the research status of social responsibility information disclosure in the automobile industry at home and abroad, and then takes the relevant theories of social responsibility information disclosure as the cornerstone, the quality principle of social responsibility information disclosure as the standard basis, taking BYD automobile as an example, analyzes the current situation of social responsibility information disclosure, finds out its existing problems, explores its deep reasons, and then gives practical and relevant suggestions for improvement.

Key Words: BYD, Automobile Industry, Social Responsibility Information Disclosure