Research On Information Disclosure Of Corporate Social Responsibility Accounting

In recent years, research on information disclosure of social responsibility accounting rose increasingly, and made some theoretical results. But, it is not suit with the economic development and the actual needs of the society as a whole. In this paper, we discussed the information disclosure system of social responsibility accounting in our country, and put forward related recommendations on how to advance the information disclosure of corporate social responsibility accounting in combination with the basic situation of information disclosure of social responsibility accounting home and abroad.The full text is divided into five chapters. Chapter 1 is a preface which mainly involved in the research background and research significance of information disclosure of corporate social responsibility accounting. Chapter 2 is an overview of information disclosure of social responsibility accounting, in which the necessity of information disclosure of corporate social responsibility accounting and the demand party of information disclosure of corporate social responsibility accounting were comprehensively analyzed according to the supply and demand theory and the information asymmetry theory, on this basis, the corporate social responsibility accounting information for various users was studied. In Chapter 3, the status of the information disclosure of social responsibility accounting home and abroad is analyzed. It is found that regardless of western developed countries or our country, the development of social responsibility accounting is not enough mature and perfect. However, by contrast, such researches in western developed countries started relatively early, so that both the theoretical research and the practical operation have important reference meaning for the information disclosure of corporate social responsibility accounting in our country. Chapter 4 gave an introduction and analysis of the information disclosure system of social responsibility accounting in French and put forward our own views on principles, contents and mode selection of information disclosure of corporate social responsibility accounting in our country. The author considered that the information disclosure of corporate social responsibility accounting shall be advanced in a smooth and orderly manner instead of imposing uniformity according to the current situation of our country. First of all, small and medium enterprises can use narrative disclosure mode; large enterprises can disclose the corporate social responsibility in the report note of the existing three major traditional financial reports, and prepare simple corporate social responsibility report; and listed companies should prepare an independent report of corporate social responsibility and corporate social responsibility report. Chapter 5 analyzed the full text, summed up the conclusions, pointed out that the inadequacy in the research, and clearly stated the direction of future efforts.This paper offered some opinions on following aspects based on the analysis: a), a government-guided mode of information disclosure of corporate social responsibility accounting shall be implemented and a guideline for corporate social responsibility accounting shall be constituted to supervise information disclosure of corporate social responsibility accounting; b), in our country, different enterprises should adopt different modes to disclose social responsibility information, and specific disclosure modes and suggestions were presented in the paper.