Study On The Report System Of Corporate Social Responsibility Accounting In China

Social Responsibility Accounting is an emerging accounting which has come into being in 1960s based on traditional accounting model. It is the accounting which concentrates on exploring and researching how to better safeguard the sustainable development for human beings, and provide the situation of social responsibility taken by certain enterprises for the administration, government, some relating interest groups and individuals to make decisions. Its fundamental purpose is to solve the problems caused by negative influence which enterprises exert on when they purse the maximum profits alone. Introducing social responsibility accounting information into accounting calculation and assessment system has already been an irresistible trend in accounting development in the future. Meanwhile, the emergence of social responsibility accounting has strongly promoted the transition of enterprises from micro-interest to macro-interest, which enjoys the strategic significance for sustainable development of economy and society.Many research achievements in Chinese social responsibility accounting have been made after many years'research. Therefore, such researches are just budding. Most scholars confine themselves to study on concepts of social responsibility accounting. With the development of our fast economic development, many new issues appear such as"Sanlu Milk Event","Babies with Big Head"and so on. So it is our urgent need to implement social responsibility accounting and submit the reports to related organs. Because of our superficial research on social responsibility accounting there is no uniform regulation about how to submit the reports. What content should be included in the reports? How to make public? How to evaluate these reports? All these issues will be discussed in this paper.Case study and standard research methods are adopted in this paper. It focuses on the system of our social responsibility report, analyzes the roots for these social problems emerging at the current stage, states the necessity of constructing our social responsibility report system, reviews the research made by scholars from home and abroad in social responsibility accounting, expatiates the gap existing in studying social responsibility accounting between our society and western developed societies, elaborates the basis of social responsibility accounting theory and origin from the perspective of Stakeholder Theory, welfare economics and sustainable development theory, makes an analysis of social responsibility report of 2008 of China Southern Airlines Group and Cathay Pacific Airways and gives suggestion on constructing our social responsibility report system from practical point of view. The thesis studies on the objectives, principles for reporting and contents of enterprises'social responsibility accounting in order to perfect our social responsibility report system. This paper defines the objectives of enterprises'social responsibility as: providing the enforcement of enterprises'social responsibility and useful information for decision-making, monitoring the enforcement according to guidelines in reports, realizing the win-win situation of enterprises'social contribution and maximum economic profits to promote the social benefits of the whole nation. In order to strengthen comparability, the report principle of social responsibility accounting is divided into two kinds: content principle and quality principle. The content of such reports should include information of six aspects such as economic information, environmental information, product information, labor information and community information and so on. This article constructs a social responsibility report according with the situation of our country based on cases of China Southern Airlines Group and Cathay Pacific Airways. It designs table of stakeholder, resources consumption table, environmental protection table, product table, staff list and community activity table etc. and data about enterprises'social responsibility submitting to related organs.The paper tries to construct social responsibility report system with Chinese characteristics through analyzing the reports 2008 of listed companies from the weakness of social responsibility accounting disclosure at current stage– social responsibility report in order to quicken our research on disclosure of social responsibility accounting, thus to make contribution to the sustainable development of our economy and society.