An Improvement Research On Financial Information Statements Based On Enterprises' Social Responsibility

Socioeconomics holds that enterprises are economic entities, which are not only responsible for shareholders, but also entities with social responsibility. The foreign and domestic research shows that the social participation and the enterprise performance are positively related. With the development of accounting antidumping and accounting internationalization, information statements of social responsibility is inevitable. Even so, it is still a brutal fact that there exist environmental pollution in enterprises, the waste of human resources, the problem of product quality and the behavior impairing the benefit of the public and national sustainable development. In our country, because of limitation of population and resources and the imperfect system or the law, our entry into WTO has caused us to be faced with more competition and challenge, and the problem of social responsibility becomes more prominent. This article aims to study the following problems: 1.Sholud enterprises undertake the social responsibility in the wider range? How do enterprises determine the balanced point of undertaking the social responsibility? How do enterprises disclose the related detailed information in the financial report? 2. Game and the choice pattern of the enterprises'high contract cost and accounting criterion cost; 3. the empirical investment and comparative analysis of our undertaking of social responsibility; 4. International convergence of accounting criterion and the orientation of social responsibility when establishing accounting criterion; the improvement of enterprises'financial report.This article aims to strengthen the research on international accounting convergence, strengthen the research on the development of related accounting theory and strengthen the support of information which is useful to the users of financial information. The article lays the emphasis on the financial report mode based on the present report, providing perfect information of social responsibility.This article is mainly divided into five parts:The first part is an introduction, based on the investment of social responsibility, raising the importance of the research and research method as well as research domain.The second part is the basis of accounting goal, the equilibrium of demand and supply of accounting information and the information disclosure. The article provides theoretical basis of our social responsibility information statements in accounting goal, capital market, economics analysis, game and disclosure and economic consequence.The third part discusses the constitution of social responsibility cost and the analysis of the disadvantages of present financial reports, defining social responsibly and the meaning of social responsibility cost. The article also analyzes the relations between social responsibility and the economic efficiency, pointing out its defects.The fourth part carries out the analysis of the status quo of foreign and domestic information statements and the effect of international convergence on information disclosure. The international convergence of accounting application enables the social responsibility development to have the common direction. The particularity of accounting environment must be considered when adopting financial statement pattern in international environment.The fifth part is about the improvement of financial report, providing the suggestions to improve the present financial report. The article analyzes the elements and characteristics of social responsibility information, and perfects the content of financial report.The last part is about the conclusion and the prospect, which points out the future development of enterprise social responsibility information statements.