The Research Of The Disclosure Of Social Responsibility Accounting Information

Social responsibility has become a hot issue in society today, both academic and business are paying attention to social responsibility. In recent years,As the problem of food safety,drug safety, coal mine accidents and employees jump from a building, both the state and the public are all questioned to the social responsibility of enterprises fulfilled, so the issue of disclosure of corporate social responsibility becomes a important issue now.With social responsibility has been widely accepted, companies should take social responsibility for measuring, recording and analysis with the method of accounting of today that has become a major trend in researching corporate social responsibility, thus social responsibility accounting emerged. The level of Information society continued progress and development, which provides a rich soil for the existence of the social responsibility accounting. The disclosure of social responsibility accounting information has become an important part of the social responsibility.Social responsibility accounting in China started relatively late. Both theory and practice are not mature enough. The development of accounting information of social responsibility is in a backward state, which requires us to learn the foreign-related aspects of advanced ideas, knowledge and experience. However, not only learn foreign experience, but also study the establishment of the social responsibility accounting and the information disclosure system and disclosure framework of social responsibility accounting information which consistent with Chinese conditions. While theoretical research is important, but too much emphasis on theory and very little practical experience do not have the desired effect, so it must be used in practice based on the theory and theory through practice tests and fix it to the right direction.The first part of this paper introduces the background and current status of the disclosure of social responsibility accounting, as well as related literature and the main points; the second part of this paper expounds the relevant theory of the social responsibility and social responsibility accounting for understanding the concept and theoretical basis involved in the article; the third part tells the status, in order to understand related concepts, patterns and problems;the forth part tells that the corporate which has different characteristics disclosures different social responsibility information, and intended to explain and discuss enterprises of the different characteristics has different social responsibility and different area of information disclosure.; the fifth part of the article list three companies'social responsibility report in 2009 as cases for study.Three companies have different business characteristics, and they have some same contents,but also has its own unique features,at last the three corporate social responsibility reports were analyzed; The sixth part is based on the contents of the article described previously,and give some suggestions about the construction of social responsibility accounting and information disclosure system.Recommendations are divided into two parts, one part is the contents of the social responsibility accounting information disclosure, the other part is the model of the social responsibility accounting information disclosure; the last part is a summary of this article and the vision of the future.This research combines normative study method and case Study method, and uses standard analysis methods to discuss the basic theory, situation, content and mode of the disclosure of corporate social responsibility accounting information,and uses case analysis method to analyze the practical experience, for developing the social responsibility accounting and establishing the disclosure system of social responsibility accounting information.