| The development of the Social Responsibility Accounting ('SRA') is a hot and difficult problem in the international accounting field. In the earlier more than 30 years, the SRA was developing quickly. Some western developed counties have owned their SRA in different degrees.At the end of 1980, the SRA was introduced into China, but it has not been carried out up to now. Both of the theory field and the practice field have done a great deal of researches on the SRA disclosure, and have acquired some achievement around the importance analysis, the position of research in other countries, the academic frame and the practice. Based on some advanced experience from abroad and domestic CSR disclosure, this thesis has structure the suitable system of SRA disclosure. The thesis is divided into six parts:1) Introduction2) Academic Basis of SRA Disclosure3) Practice Basis of SRA Disclosure4) Analysis of CSR Report Disclosure5) System of SRA Disclosure6) Conclusion and ProspectThis thesis has certain views form following aspects:1) Based on the intensive analysis on CSR and Stakeholders, the thesis has ensured the confine of CSR, including investors, employees, community, consumers and entironment, on the purpose of the academic basis of SRA disclosure system.2) After analyzing the academic view of the connection between CSR and financial position and the practice understanding of the importance of CSR, the thesis has reached the conclusion that a corporate should assume the Social Responsibility, which is the practical basis of SRA disclosure system.3) Based on the intensive analysis of thirty-three copies of Corporate Social Responsibility Reports, the thesis have deduced the actuality and the characters of CSR disclosure in China, which is the practical basis of SRA disclosure system.4) Based on the academic basis and the practice basis above, the thesis has structured the system of SRA disclosure, including object, principle, content, statement and appraisal indexes. |
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