Study on Social Responsibility Information Disclosure of Listed Companies in Our Country
|School||Dongbei University of Finance|
|Keywords||corporate social responsibility social responsibility accounting information disclosure|
With the rapid development of economic globalization, the economy in our country has made an outstanding achievement. But at the same time, it also brings a lot of serious problems to our society, such as environment pollution problem, product quality problem, ecological resource destruction problem, infringed worker rights problem and so on. The above phenomenon has caused the government and the public’s questioning to the goal of enterprise shareholders wealth maximum. Therefore, establishing the social responsibility accounting and disclosing the social responsibility accounting information has become an important issue to be solved.Generally speaking, although the social responsibility accounting research in our country has made some achievements, it can not adapt to the economic development and the actual needs of the society. The research on social responsibility accounting information disclosure is also lagging behind. In this context, the paper use the stakeholder theory, the sustainable development and other related theory of the information disclosure, and combines with the methods of the normative research, the descriptive statistics analysis, the qualitative analysis and quantitative analysis to analyze the327social responsibility reports which are announced in the Shanghai Stock Exchange. It aims at finding the existence problems of the social responsibility accounting information disclosure, exploring the reasons and putting forward the countermeasures to solve these problems.This article is divided into five parts.The first part of this article discusses the research background, the research significance, reviews and remarks the research situation at home and abroad. At the same time, it also puts forward the research ideas and the innovation of this article. The second part is the theory introductions of the social responsibility accounting information disclosure. It expounds the definition and scope of the enterprise society responsibility, and explains the definition of the social responsibility accounting and the requirements of CSR accounting information disclosure. Then, it elaborates the theoretical of the social responsibility accounting information disclosure, such as the stakeholder theory, the sustainable development theory, the principal-agent theory and so on.The third part is the statistical analysis of the social responsibility accounting information disclosure condition. It selects the327listed companies in the Shanghai Stock Exchange which have issued the social responsibility report as samples. It points out the existence problems of them, and further explores the reasons for the existed problems.The fourth part gives the countermeasures from different angles to solve the existed problems of the corporate social responsibility accounting information disclosure.The fifth part is the conclusion and prospect. It summarizes the research of the full text, and points out the inadequacies of the study. At last, it also prospects the future research direction and trends of the social responsibility accounting.