Research On Social Responsibility Accounting And It's Information Disclosure

The United Nations Climate Change Conference was held in Copenhagen, Denmark, between 7 December and 18 December,2009. China firstly presented the promise to cut its carbon dioxide emissions per unit of gross domestic product by 40 to 50 percent by 2020 compared with the level from 2005. As human economic activity scale increases in recent years, the negative effects on environment and society have been more and more significant, with numerous cases. One recent example is the oil explosion and leakage in Dalian, China. The accident has done significant harm to local environment. Enterprises need improve the emergency measures, pay attention to safety production, and prevent the accidents, undertaking compelling obligation to realize sustainable development of society.Social responsibility accounting and information disclosure, as a hot spot in accounting theory circle, has drawn greater and greater attention of social public and theory researchers. Since 40 years ago when social responsibility accounting was established, enterprise social responsibility accounting and information disclosure has been in exploration, with special and complicated research objects. Besides, social responsibility accounting requires combination with related subjects and fields, when accounting theory researchers have limited knowledge. As a result, it is difficult to carry on further study, with few practically instructive research results. It is agreed by the author that research on social responsibility accounting and information disclosure would facilitate the foundation of social responsibility accounting system and enterprise social responsibility obligation, while at the same time realize sustainable development for both enterprises and the whole society. China, as a big country in energy and resources consuming, also tops in pollutant emission, so it needs to build its own social responsibility accounting system as soon as possible. As a new branch derived from traditional accounting pattern, the target of social responsibility accounting is to realize whole benefit and sustainable development. However, there are few existing mature theories or system criterions for reference abroad. This article focuses on social responsibility accounting information disclosure, combining domestic and international basic conditions of social responsibility accounting information disclosure in enterprises'financial reports; based on fundamental realities of the country, deeply discusses problems in enterprise social responsibility accounting information disclosure; proposes the construction of social responsibility accounting information disclosure pattern. It is considered that the disclosure pattern of accounting basis social responsibility report cannot be achieved in a short period. Non-accounting basis pattern shall be applied instead.This paper consists of five sections. First, the exordium:the background and significance of this research are discussed with a summary of the pre-existing research results. Second, social responsibility accounting information disclosure is summarized; then intension and extension of enterprise social responsibility are explained in details, with enterprise social responsibility accounting information content definition and theoretical analysis on social responsibility accounting information disclosure. In the third part, the present situation of enterprise social responsibility accounting information is explained and analyzed:The patterns and contents of social responsibility accounting information disclosure are introduced first. Then the situation of social responsibility reports disclosure in China are counted and analysed. Part 4 is the case study:the case of social responsibility accounting information disclosure from China National Petroleum Corporation (CNPC). Deep analysis on financial statement and social responsibility report have been carried on, focusing on the problems in CNPC information disclosure, which are also common problems in China's social responsibility accounting information disclosure. Based on the analysis and discussions above, a new social responsibility accounting information disclosure methodis constructed and proposed in the fifth section, with a pattern of independent report, normative index analysis system and diversified disclosure as subjects.