The Study On The Accounting Information Discloser Of Cooperate Social Responsibility

Under the model of traditional accounting, enterprises are looked as independent and closed economy entitles. Under such accounting checking method, more and more stern social contradictory, such as the question of population, resources, environment and the public causes are exposed. Under this circumstance, we have to exam the social part of enterprises again. Enterprises are required to burden corresponding social responsibilities during the course of running for high gains, acquiring cooperated development between enterprise and society and carry out the strategy of sustainable development. All kinds of groups, such as the corporate officers, the investors, the governments and the public are eager to know the information about corporate social responsibilities, thus, the social responsibility accounting has developed in some country and region.Compared to the model of traditional accounting, the method has the first researched the social influence caused by its operating, instead of doing so under the part objective. This transform of the accounting target decides that the social responsibility accounting must set up itself accounting method. The social responsibility accounting has acquired some research achievement during its or so thirty years' development abroad, but it hasn't still solved some critical questions, such as the question of discloser of social responsibility information. In our country, the research is still in the primary stage.The main purpose of the thesis is the following: on the basis of getting to know the condition about internal enterprises burdening social responsibility and discloser the corresponding information, try to set up the information discloser method system of social responsibility accounting which is suited to internal enterprise. And it do good to regular social operating action and speed the development of the social responsibility accounting. The main sections included in the thesis are the following:Section 1. Brief introduces the basic knowledge and development level of social responsibility accounting from background, main ideal and accounting methods.Section 2. Discusses the necessary to discloser corporate social responsibility accounting information from the aspects both theory and practice after the 〕analysis of the practical cases.Section 3. Based on the classification of the corporate social responsibility accounting information, discusses the contents of it from both accounting factor information and accounting effect information.Section 4. Discusses and evaluates the discloser model of corporate social responsibility accounting information according to the research condition at present, and announces the future development in the field.