Research On The Accounting Of Social Responsibilities Of Oilfield Enterprises

With the rapid economic development of China, more and more social problems have appeared gradually. While people attach important to the economic wealth that corporations have created, they are paying more attention to social responsibilities that corporations have assumed and fulfilled. Some corporations especially state-owned backbone enterprises are assuming social responsibilities actively and have established good images. The State-owned Assets Supervision and Administration Commission of State Council published《The guidance suggestions to fulfill social responsibilities for central enterprises》in early 2008. This provided methodology and guide to action for central enterprises understanding and fulfilling social responsibility. As central backbone enterprise, the oilfield enterprise plays a very important role in national economic development and set a good example in assuming social responsibility. In recent years, oilfield enterprises have published social responsibility reports one after another. But these reports are only limited to literal description and lack of disclosing accounting-based information. So they can't meet the need of benefit correlation about corporate social responsibility information. Whether can we make use of accounting methods to report fulfillment of corporate social responsibilities so that the public has a better understanding the information of corporate social responsibilities? This is an urgent problem to solve now.The intent of this article is combining contents of the oilfield enterprise with theories of social responsibility accounting to establish the social responsibility accounting system of oilfield enterprise. It also tries to compile social responsibility reports and provide more detailed and more intuitive information.