Research On Social Responsibility Accounting Information Disclosure Of Listed Enterprises

With the rapid development of the market economy after the reform and opening up,China’s economy has made unprecedented results.However,in the process of China’s industrialization,due to excessive attention to economic development,while ignoring the environmental protection problem,the ecological environment has seriously deteriorated,and enterprises lack the social responsibility they should fulfill.In social and economic activities,enterprises are an indispensable part,and their production and operation activities usually damage the environment.Therefore,enterprises should also assume the social responsibility of environmental protection and governance.It is of great significance for enterprises to fulfill their social responsibilities in promoting the construction of a harmonious society and the healthy development of China’s market economy.Therefore,improving the accounting information disclosure mechanism of listed enterprises can effectively improve the quality of accounting information disclosure of listed enterprises in China,and is in line with the interests of all parties,including enterprises.Environmental accounting in social responsibility organically combines the economic development and environmental status of enterprises.It requires enterprises to give consideration to both economic interests and environmental benefits in production and business activities.It requires listed companies to disclose environmental accounting information,which can promote listed companies to actively participate in environmental protection activities.Compared with developed countries,the research of social responsibility in our country,environmental accounting time is shorter,the state is not perfect laws and regulations system and policy system,causes our country has no unified standard,still no system among all walks of life at the present stage of the relevant items of the accounting information disclosure system,the lack of environmental accounting information disclosure of listed companies to standardize guidance,cause at the time of disclosure of environmental accounting information of listed companies,information is inaccurate,incomplete disclosure,disclosure mode is not uniform,and so on.Supervise and urge enterprises to fulfill social responsibility,in order to be able to further better disclosure of social responsibility report,this article used the literature research,induction and summarizes the domestic and foreign scholars about the social responsibility of environmental information disclosure of listed companies put forward the relevant research results,on this basis,put forward in this paper,research methods and research ideas.Secondly,this paper summarizes and analyzes the basic theories related to environmental accounting information disclosure,hoping to lay a theoretical foundation for the subsequent case analysis.Again,details of the iron and steel enterprises is discussed,and the environmental accounting information disclosure status quo and the existing pattern,to iron and steel enterprise B and content of information disclosure model for case analysis,according to its social responsibility accounting information disclosure in the existing problems and reasons,systematically discusses the impact on the listed corporate social responsibility accounting information disclosure of the factors,according to the influencing factors,and put forward reasonable operable and feasible suggestion in the process of production and operation.