The Research On Social Responsibility Accounting Information Disclosure

With the economic globalization, the interests of transnational corporations mechanism is changing. During the realization of their own economic interests, enhancing social benefits have become a goal. Pure market competition is gradually evolving overall responsibility competition, including environmental and social responsibilities. The implementation of corporate social responsibility has become an economic development trend. Reform and opening-up of China has made remarkable achievements, but it has also brought serious social problems, such as the increasing environmental pollution and counterfeit products repeated and workers rights that are not guaranteed, and so on. After China's accession to the WTO, enterprises have entered globalization. Under paying attention to the great background of enterprise's social responsibility in the world, Chinese enterprises observe the international law and become an integral part of the economic system to survive and develop. Obviously, the goal can be no longer confined to enterprises micro-interest maximization. Therefore, the establishment of social responsibility accounting, accounting information disclosure of corporate social responsibility has become inevitable.My social responsibility accounting and disclosure of information are still in the scholar's research which have made little progress and confined to social responsibility on the foreign accounting and the establishment of social responsibility and urgency of the need for accounting analysis and some simple ideas, no real effective research. In the substantive sector of society, the responsibility of accounting information disclosure is not normal and incomplete. In view of this, being on the basis of a number of feasibility from abroad, this thesis attempts to disclose the contents of social responsibility and recognition of accounting information and measurement, disclosure explored ways.The thesis is divided into six parts altogether. The first part is the introduction, pointing out the research background and meaning of this thesis, content of research and the innovations. The second part is the basic theory of the social responsibility accounting information disclosure, including the meaning and objective of corporate social responsibility, the principles and quality requirements of social responsibility accounting information disclosure. Part III details the status quo of accounting information disclosure and social responsibility research at home and abroad,...