Discussion Of State-owned Company’s Sociai Responsibility Cost In High-polluting Industries

Environmental responsibility issues come up frequently these years，such as theSanyou chemical industry pollution issue in May2012，its strong alkaline wastewaterpolluted the Bohai Sea ecosystem，in July2010the Zijin Mining pollution issue，copper acid water leakage accident，serious pollution part cause the ting river waters.And the author refer to two companies’ annual reports，and social responsibility reportdisclosure that two companies were not because of serious environmental pollution forthe environment responsibility of the cost of the bear has obvious rise. On September15，2010， the ministry guide to environmental information disclosure of listedcompanies，listed companies of heavy pollution industry requires16classes shouldpublish annual environmental report， the environmental information disclosure ofpollution emissions etc， called for the enterprises to actively undertake socialresponsibility cost. According to the recently released "2012China corporate socialresponsibility report"， the state-owned company’s social responsibility socialresponsibility cost level of the whole higher than that of foreign-funded enterprises andprivate enterprises，state-owned companies charity spending fell，but donations in2012about$11.563billion，or23.8%of the total gasoline donations. The phenomenon canbe seen that although state-owned company social responsibility cost of heavypollution industry overall level is higher， but not at the cost of environmentalresponsibility and social responsibility cost plays a leading role. Therefore，study thestate of heavy pollution industry corporate social responsibility cost，is beneficial topromote the development of the state of heavy pollution industry company，drive theprivate enterprises，foreign-funded enterprises to assume social responsibility cost，thisto the entire social and economic progress has very important significance.This article is based on normative research methods，the overall according to askquestions， analyze problems and solve the problem of logical order， follow thetheoretical overview，current situation analysis and countermeasures and Suggestionssuch as rules，the proper use of inductive analysis and comparison analysis on the stateof heavy pollution industry to analysis and research on corporate social responsibilitycost issues.This article represented by chemical products of heavy pollution enterprise as theresearch object， analysis the state of heavy pollution industry company in social responsibility cost management problems， to estimate data， and then analyses thereason of its existing problems，and draw lessons from western countries and HongKong area of social responsibility cost management experience， finally find outprompted the state-owned company’s social responsibility cost of heavy pollutionindustry countermeasures. Along this train of thought，this paper will be divided intothe following six parts:The first part is introduction. Main content included in this paper，the researchbackground，research significance，the domestic and foreign related literature review，research ideas，methods and framework in this paper.The second part is the state of heavy pollution industry general theory ofcorporate social responsibility cost. Main contents include the provisions of the severalbasic concepts，the state of heavy pollution industry corporate social responsibility costsummary of the general theory of the state of heavy pollution industry and the essentialtheoretical foundation of the cost of corporate social responsibility.The third part is the state-owned company’s social responsibility cost of heavypollution industry analysis of the reality. Content mainly includes the state of heavypollution industry corporate social responsibility on the cost management problemsexisting in the state of heavy pollution industry，corporate social responsibility costestimate of the state of heavy pollution industry and corporate social responsibility costof internal cause and external cause of the problem. Among them， the state-ownedcorporate social responsibility cost management of heavy pollution industry problemsmainly include the costs of social responsibility content，lack of transparency，publicknowledge， serious environmental pollution for the environment responsibility costborne enough，insufficient social responsibility cost. State of heavy pollution industrycorporate social responsibility cost estimation includes the state of heavy pollutionindustry corporate social responsibility cost estimate of the premises and the state ofheavy pollution industry corporate social responsibility specific estimates of costs.State-owned company’s social responsibility cost of heavy pollution industry internalcause of the problem is the state-owned company managers’ insufficient understandingsocial responsibility cost，heavy pollution industry economic externality state-ownedcorporate social responsibility cost，cost of corporate social responsibility has little todo with personal interests，and social responsibility of the cost borne too much willaffect the current profit. State-owned company’s social responsibility cost of heavypollution industry external cause of the problem with social responsibility cost supervision system is not perfect，the cost of corporate social responsibility evaluationindex has not been completed， the state-owned corporate social responsibilitydisclosure not enforce cost，specify complete，social responsibility cost accountingproblems.The fourth part is the British and American social responsibility cost managementexperience for reference and enlightenment. Content mainly includes the UnitedStates，the practice of corporate social responsibility cost management，British andAmerican social responsibility cost management experience of enlightenment. Amongthem， the state-owned companies to the social responsibility cost management ofheavy pollution industry specific practices including the launch of SA8000standard，state-owned enterprise bear the social responsibility cost， classifying socialresponsibility cost，convenient management，state of heavy pollution industry to theregular disclosure of corporate social responsibility cost，especially for environmentalliabilities costs of mandatory disclosure. British state of heavy pollution industryspecific practices of social responsibility cost management include the launch AAI000cb standard，promote the enterprise social responsibility disclosure cost，based on costsof social responsibility content， classification， the social responsibility of thegovernment to set up index as the standard，to supervise the enterprise bear the socialresponsibility cost，and non-governmental organizations，media and the social public tostate-owned corporate social responsibility cost of heavy pollution industry formonitoring conditions. British and American social responsibility cost managementexperience of enlightenment to distinguish between different industries，to focus onkey enterprises of social responsibility cost management， combined with nationalconditions，improve the state of heavy pollution industry corporate social responsibilitycost management system，set up social responsibility cost disclosure mode，promotethe enterprise to social responsibility disclosure.The fifth part is to strengthen the state-owned corporate social responsibility costmanagement of heavy pollution industry countermeasures. Content mainly includesstrengthening the state-owned corporate social responsibility cost management ofheavy pollution industry overall thinking，strengthen the state-owned corporate socialresponsibility cost management of heavy pollution industry of external and internalcountermeasure thought countermeasure thinking. Heavy pollution industry，strengthenstate-owned company social responsibility cost management of the overall thinkingincluding the objectives， principles and concrete steps， strengthen state-owned corporate social responsibility cost management of heavy pollution industry includinginternal countermeasure of promote managers to assume social responsibility cost，isadvantageous to the enterprise bear the social responsibility cost talent incentivemechanism， to establish social responsibility of cost index system. Strengthen thestate-owned corporate social responsibility cost management of heavy pollutionindustry external measures include establishing corporate social responsibility costaccounting system， improve the cost of corporate social responsibility informationdisclosure mode，strengthen the social responsibility of the state of heavy pollutionindustry company cost supervision，enrich the enterprise bear the social responsibilityof the cost of the related policies and laws.The last part is the epilogue of this paper. This part summarizes the conclusions ofthis paper，the weakness of this study and the prospect of further research in the future.