Corporate Citizenship Accounting Research

Corporate citizenship accounting is established in the basis of corporate social responsibility accounting, which is a breakthrough point of this essay. To emphasize the dominant position of enterprises'citizenship, while enjoying civil rights, the enterprises should fulfill their civic duties. Corporate citizenship accounting confirms fundamentally the need for enterprises fulfill their social responsibility. Corporate citizenship accounting goes beyond corporate social responsibility accounting; it is more in line with the essence and features of social existence, more comprehensive interpretation of the relationship between enterprise and society. Through using accounting carrier, corporate citizenship accounting reflects the exercise of the rights of corporate citizenship and activities to meet its obligations.Corporate citizenship accounting achieved the three dialectical unities of corporate citizen rights and obligations, efficiency and fairness, organizational and individual. Corporate citizenship accounting goes beyond corporate social accounting in the aspects of the correctitude of the nature of corporate social responsibility accounting and the true social relations between corporate and social, which is a higher requirement of corporate social accounting. Corporate Citizenship accounting implies a duty to fulfill the accounting of the premise and guarantee, making "the responsibility of governance" from passive to active, to broaden the management path, which has a very practical value and significance.The essay is divided into six chapters. The first chapter is for introduction, to introduce the research questions'background, sense, as well as the Research of domestic and abroad. The second chapter is devoted to the relationship between corporate citizenship accounting and corporate social responsibility accounting. The third chapter is to build a theoretical framework of corporate citizenship accounting, and respectively, to introduce its goals, objectives, as well as the basic assumption. Chapter IV and V is the core of the paper and mainly introduce the calculation, as well as the information disclosure and supervision of the corporate citizenship accounting. The paper use the normative analysis and correlation analysis, theory with practical research methods, at the same time through comparing with the traditional accounting model and corporate citizenship accounting model for the unique contrast, better interprets the basic theory of corporate citizenship accounting issues. Based on the theory, the paper combines theoretical analysis and case studies, linking the development of corporate citizenship accounting in our country, the results achieved and existing problems, proposes solutions to problems.