摘要
摘要
随着经济全球化的趋势，公司之间的竞争已经从曾经单纯的市场竞争逐渐演
变为包括社会责任在内的更广泛的竞争。履行社会责任已成为公司可持续发展的
新趋势。我国的医药企业不仅在研发中投入高，同时还存在高健康、高污染风险，
社会对于国内医药企业社会责任履行情况非常关注。由于我国尚未出台一套完善
的法规文件指导医药企业披露社会责任报告，因此大部分医药企业披露的内容和
格式各不相同，大大降低了企业披露信息的使用价值。因此，对医药企业的社会
责任披露进行评价，以监控企业的社会责任履行情况，鼓励企业更好地履行社会
责任，对企业可持续性发展具有十分重要的现实意义。
本文首先对论文的研究背景和意义进行了介绍，查阅并整理了国内外目前的
研究现状，发现现阶段针对医药企业研究中存在的不完善之处，引出全文内容。
同时对本文相关的概念和理论基础进行界定，为全文提供理论支撑。之后选择了
WS公司作为医药企业社会责任研究样本，利用构建的社会责任信息披露评价体
系来对 WS公司对外有关信息披露情况进行案例分析。在此基础上结合行业现
状，分析医药企业在对外披露社会责任信息中面临的矛盾问题，分析了问题产生
的原因，并据以提出了医药企业 WS公司社会责任信息披露发展的对策建议。
本文为了研究分析医药行业社会责任信息披露水平，从股东、债权人、员工、
消费者、政府、社区、环境、供应商等八个层面构建了评价指标体系，通过确定
评价指标权重以及以医药企业 WS公司为案例进行社会责任信息披露评价，从中
发现存在的问题：主要是社会责任信息披露重视程度不高，社会责任信息披露未
形成统一的制度标准，社会责任信息披露内容不够丰富以及缺乏有效的监管机
制。针对问题提出了医药企业 WS公司社会责任信息披露提升对策，主要是提升
全员对医药企业社会责任信息披露的重视程度，加快完善社会责任信息披露制度
标准，不断丰富社会责任信息披露内容和强化社会责任信息披露监督机制。
关键词：医药企业；社会责任；信息披露
I

Abstract
Abstract
The competition among enterprises has evolved from the previous market
competition to more extensive competition because the trend of economic
globalization, including social responsibility. The new trend of sustainable
development of companies is to fulfill social responsibilities, my country's
pharmaceutical companies not only bear the most basic social responsibilities, but
also because of the high R&D, high pollution, and high health risks of the industry,
the social responsibilities of pharmaceutical companies have received extensive
attention from the outside world. Since a complete set of regulations and documents
guiding pharmaceutical companies to disclose social responsibility reports has not yet
been issued in my country, the content and format disclosed by most pharmaceutical
companies are different, which greatly reduces the use value of the information
disclosed by companies. Therefore, the evaluation of the social responsibility
disclosure of pharmaceutical companies to monitor the performance of corporate
social responsibilities and encourage companies to better fulfill their social
responsibilities has very important practical significance for the sustainable
development of enterprises.
The research background and significance of this paper are introduced, and the
main research content of this paper is to consult and sort out the research status at
home and abroad, in which some shortcomings are found in the current research, so
the full text is introduced. At the same time, it defines the concept and theoretical
basis of this paper, and supports and provides the full text with theoretical support.
After that, the evaluation system of pharmaceutical enterprises was established, and
WS Company, a pharmaceutical enterprise, was taken as the research object, mainly
in the aspect of social responsibility information disclosure, and the construction
system is brought into the pharmaceutical enterprise WS Company to carry out
specific case analysis. On this basis, combined with the current situation of the
industry, analyze the problems in the process of information disclosure of corporate
social responsibility in medicine, analyze the causes of the problems, and put forward
II

Abstract
the countermeasures for the development of corporate social responsibility
information disclosure of pharmaceutical enterprises WS.
In order to study and analyze the level of social responsibility information
disclosure in the pharmaceutical industry, from shareholders, creditors, employees,
consumers, government, community, environment, suppliers, etc. are the eight levels
of this paper to build an evaluation index system. by determining the weight of
evaluation index, the case of WS corporate social responsibility information
disclosure in pharmaceutical enterprises was analyzed, and it was found that the low
attention to social responsibility information disclosure was the main reason that led
to the existence of social responsibility information disclosure in pharmaceutical
enterprises, and social responsibility information disclosure has not formed a unified
system standard. Social responsibility information disclosure content is not rich
enough and lack of effective regulatory mechanism. In view of the problem,
countermeasures are put forward to improve the disclosure of social responsibility
information of pharmaceutical companies, mainly to enhance the degree of attention
paid by the whole staff to the disclosure of information on corporate social
responsibility in medicine, to speed up the improvement of the standard of social
responsibility information disclosure system, the content of social responsibility
information disclosure has been enriched, and the supervision mechanism of social
responsibility information disclosure has been strengthened.
Keywords: pharmaceutical enterprises; social responsibility; information
disclosure
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