Research On Accounting Disclosure Of Information Of Enterprise Social Responsibility

Accompanied by economic globalization, multinational corporations whose interests of implementation mechanism are taking place to change, at the same time of achieving their own economic interests; improving social benefits have become the goal of corporate. Pure competition of the market evolved into competing of overall responsibility that includes environmental and social responsibility, the implementation of enterprise social responsibility has become the trend of economic development. China's reform and opening up has made remarkable achievements, but also brought serious social problems, environmental pollution increasing repeated counterfeit and inferior goods, the rights and interests of the laborer are not guaranteed and so on. After China's accession to the WTO, enterprises enter into the process of Globalization, in the background of the world attention to enterprise social responsibility, Chinese enterprises who want to survive and develop must Comply with international laws and regulations and be become one part of economic system. Obviously, the goal of enterprises no longer confined to the micro maximizes benefits. Especially now, under the environment of the global financial tsunami sweeping through the world, the enterprise losses or closing down and unemployment has been around the world, at this time we should see the importance of enterprise social responsibility. Therefore, the establishment of accounting disclosure of information of enterprise social responsibility mechanism has become inevitable for enterprises.This article discuss the content and the disclosure way of accounting disclosure of information of enterprise social responsibility which use the method of standard research, on the basis of tradition accountant theory and the method, reference the feasible attempt of overseas, combining national condition of our country's. The paper mainly includes next several parts:The first mainly introduces the status of research of abroad or home which about corporate social responsibility disclosure of accounting information and the writing background,purpose and the basic theory of accounting disclosure of information of enterprise social responsibility.The second mainly introduce the intention of Enterprise social responsibility and enterprise social responsibility accountant, the principle and quality requirement of accounting disclosure of information of enterprise social responsibility.The third mainly introduce the content of accounting disclosure of information of enterprise social responsibility.The forth introduce the disclosure model of foreign accounting disclosure of information of enterprise social responsibility, and combined with China's national conditions build the model of accounting disclosure of information of enterprise social responsibility which is suitable to china's national conditions.The fifth introduce the necessity and the development trend of enterprise social responsibility accounting, and perfect the system of accounting disclosure of information of enterprise social responsibility from the level of system and implementation.