The Study On The Accounting Information Discloser Of Cooperate Social Responsibility

As the acceleration of economy globalization , the Corporate Social Responsibility Accounting (CSRA) campaign appears in China. The author elaborates that it is of great necessity to disclose CSRA information. Presently the companies are not required to make CSRA disclosure by laws. Based on the experience of oversea and domestic CSRA disclosure,The thesis structures the suitable disclosing system of CSRA.The thesis is divided into five parts. Chapter 1 involves giving the background and significance of CSRA disclosure,and Chapter 2 introduces the elementary knowledge and development conditions of social responsibility,social responsibility accounting,and social responsibility accounting information disclosur. Chapter 3 is based on the classification of the corporate social responsibility accounting information,discusses the contents of it from both accounting factor information and accounting effect information. Chapter 4 discusses and evaluates the discloser model of corporate social responsibility accounting information according to the research condition at present,and announces the future development in the field. Chapter 5 makes relevant suggestions on CSRA diselosure.