| 都兰娜,席晓宇,褚淑贞.基于质性分析的医药企业社会责任信息披露模型研究[J].中国药事,2017,(10):1095-1101 |
| 基于质性分析的医药企业社会责任信息披露模型研究 |
| Social Responsibility Information Disclosure Model of Pharmaceutical Enterprises Based on Qualitative Analysis |
| 投稿时间：2017-05-06 |
| DOI：10.16153/j.1002-7777.2017.10.001 |
| 中文关键词: 医药企业 社会责任 报告指标 信息披露 质性分析 扎根理论 编码方法 |
| 英文关键词: pharmaceutical enterprises social responsibility indicators of report information disclosure qualitative analysis grounded theory coding method |
| 基金项目:国家社科基金重大项目（编号：15ZDB167）；江苏省普通高校研究生科研创新计划项目（编号KYCX17-0740） |
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| 中文摘要: |
| 目的：探讨医药企业社会责任信息披露内容，为提高医药企业社会责任信息披露水平提供参考。方法：根据社会责任理论和国内外文献，初步构建医药企业社会责任信息披露模型。引入扎根理论编码方法，以45家沪深两市A股医药上市公司最新发布的社会责任报告作为分析对象，采用质性分析软件ATLAS.TI处理数据。结果与结论：验证了所建立的社会责任信息披露模型基本符合目前医药企业社会责任报告的披露内容。由关键词编码结果梳理了医药企业社会责任报告的共性指标、特殊性指标以及薄弱环节，为提高医药企业社会责任信息披露质量提出相关建议。 |
| 英文摘要: |
| Objective: To discuss the contents of social responsibility information disclosure of pharmaceutical enterprises and provide some references for improving the level of social responsibility information disclosure of pharmaceutical enterprises. Methods: The social responsibility information disclosure model of pharmaceutical enterprises was preliminarily established according to the theory of social responsibility as well as domestic and overseas literatures. The recently released social responsibility report of 45 listed A-share pharmaceutical companies in Shanghai and Shenzhen was analyzed according to the coding method of grounded theory. Data were processed using qualitative analysis software ATLAS.TI. Results and Conclusion: The social responsibility information disclosure model established in this paper was basically consistent with the contents of the current corporation social responsibility (CSR) report of pharmaceutical enterprises. This paper summarized the common indicators, specific indicators and weak links of the CSR report of the pharmaceutical enterprises and put forward some suggestions for improving the quality of social responsibility information disclosure of pharmaceutical enterprises. |
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