The Study On Disclosure Of Corporation Social Responsibility Based On Stakeholders Theory

The goal of corporations has always been to realize the maximization of shareholders value. However, this led to one extensive growth mode with high energy consumption and high pollution accompanied by big social cost, which goes against the social sustainable development. At this time, corporations only focus on the transfer of microeconomic value to equal emphasis on microeconomic value and social responsibility. But, from recent research at home and abroad, there are no consistent rules and standards in basic accounting theory and information disclosure of social responsibility. So, this thesis mainly focuses on further study on these two parts.By analyzing the accounting theory research of social responsibility, this thesis will analyze the relationship between economic responsibility from the broad and narrow senses, which can clearly define the meaning of social responsibility and point out corporation social responsibility will mainly includes basic accounting theory and information disclosure. Then, based on the strategy management view of stakeholders theory and stakeholders, the feasibility of stakeholders theory applied in basic accounting theory of social responsibility is discussed. This thesis will show us the main parts of basic accounting theory from the reclassification of stakeholders. Firstly, one complete social responsibility accounting basic theory frame will be established, which includes goal, basic assumption, subject, object, quality request of accounting information, social responsibility accounting factor and calculation. Among them, social responsibility accounting factor and calculation illustrates what each stakeholders'social responsibility covers and how social benefits and social costs define and is calculated, which will establish the fundament for social responsibility information disclosure system. Secondly, based on stakeholders theory, one social responsibility information disclosure system includes disclosure rule, influential factors and social responsibility report should be established. Social responsibility report, as the main part, includes measure, evaluation and special report. And. from stakeholders theory three different reports are designed:social responsibility measurement table, social responsibility performance scoring table and social responsibility performance evaluation report. In measurement part, social benefit and social cost and corporate social value share will be uncovered by quantity guideline; in evaluation part, some information related to social responsibility is uncovered by determination; special report will be one supplementary information.Besides, this thesis discourses some suggestion to discipline and control corporations'social responsibility from discipline of regulations and markets, protection organization, strategic direction, which includes a simply improvement and application of the balanced score card. The last part is the conclusion of this study and it points out some improved parts and prospects to the future. Based on the combination of stakeholders theory and corporate social responsibility, this article takes theoretical research method to carry out analysis. So the basic theoretical framework of social responsibility accounting is expected to establish, and the practice of social responsibility information disclosure may be achieved.