The Study On The Accounting Information Discloser Of Corporate Social Responsibility

With the acceleration of economic globalization, China in the implementation of reform and opening up and in the process of building a market economy, especially in the accession to the World Trade organization, are increasingly integrated into the world. The rule of law in China, whether or economic development are increasingly integrated into the world. Chinese enterprises participating in the worldwide allocation of resources, is equally in need of a global code of business rules and business constraints. In the present such an excessive emphasis on profit-maximizing enterprise-oriented, the interests of shareholders as the most important concept of traditional enterprises, Some businesses only pursue the interests of shareholders and managers, thus neglect the protection of workers, manufacture and sale of fake and shoddy goods, maliciously escape debt, and unfairly compete, resulting in environmental pollution. They invade the interest of workers, consumers, creditors, competitors and the public. The frequent occurrence of these phenomena, cause people to have a deep reflection.of the social role played by business. Whether the enterprise should take the corresponding social responsibility when pursuing their own high profits or not? What can we do to make business, government and the public in win-win situation, so as to realize sustainable development, harmony and win-win then?Since 1950s, the western developed countries raised a "social responsibility" concept. Study on social responsibility accounting information had come out, such as the way and the content of accounting information disclosure. These studies and information disclosure eased the implementation of certain social contradictions, and promoted the sustainable development of enterprises. China's enterprises, as an important component in the global economic system, must be in accordance with international laws and regulations. The enterprise's goals consider the production of the social impact of business activities in order to enhance the intrinsic value of the whole industry. The social responsibility accounting disclosure studies are in an early stage of academic world in China. There are still some disputes in the content, way, and the mode of information disclosure, as well as how to implement the disclosure of such areas. In this paper, social responsibility disclosure of accounting information was discussed. The author raised her policy suggestion on these issues, and wanted to enrich and improve the theoretical value of the social responsibility accounting information disclosure.In this paper, reviewing the social responsibility on the disclosure of accounting information research at home and abroad, the author elaborated on relevant theories of social responsibility accounting and its stakeholders, analyzed social responsibility accounting disclosure and the traditional distinction between the disclosure of accounting information and characteristics. Then with the social responsibility in our country's enterprises the status of accounting information disclosure,the author analyzed the reason for the existence of various problems, combining practical research experience abroad, and China's social responsibility to disclose the characteristics of accounting information, summarized suited to China's corporate social responsibility accounting information disclosure mode and content. The disclosure framework research focused around the disclosure of the contents of disclosure, and has certain significance on the research of social responsibility accounting disclosure of qualitative, quantitative information table, the profit statements of social responsibility. At last author took case study on the research of problem raised by the implementation of social responsibility accounting information disclosure framework. Firstly strengthen the enterprise's own sense of social responsibility information disclosure; secondly government forces enterprises do the mandatory social responsibility disclosure of accounting information; thirdly improve the disclosure of accounting information on the social responsibility of the relevant laws and regulations; fourthly strengthen the theoretical study of social responsibility accounting; fifthly strengthen and improve the quality of accounting person; sixthly call for outside the enterprise to conduct a comprehensive supervision of public opinion. In this way, business, government, public and other stakeholders get a win-win situation.Innovations of this article are mainly reflected in the following areas:1.This paper distinguished the differences between the social responsibility accounting information and other accounting information, did some research on the social responsibility accounting recognition and measurement of elements of the views and practices. With the actual situation of Chinese enterprises, the author point out the content of social responsibility accounting information, and divided it into some parts:social capital social debt social benefits and social costs. Social benefits are divided into contribution for enterprise location, eco-environmental benefits, human resource benefits and public welfare benefits. Social costs are divided into corporate social costs, pollution costs, resource depletion costs and social labor costs.2.There are different ways in social responsibility accounting disclosure. In author's opinion, for the small and medium enterprises it can use a simple form of disclosure, and for the large enterprises are able to prepare an independent report on the social responsibility accounting disclosure.3.Author posed some policy suggestion on social responsibility accounting disclosure through case study, and pointed that china should take mandatory disclosure of social responsibility,but in different industry the principle of social responsibility accounting disclosure could not be same. At the same time from the government, business, consumer and business trade associations and other non-governmental organizations'view, accounting information disclosure should be a full range of supervision.Although this paper got some useful conclusions, lack of the social responsibility accounting practice and theoretical studies time marked this paper just belong to exploratory study. The relevant research of social responsibility accounting information disclosure is still a new thing. There are some difficulties in deficiency of Value Reference. As the lack of author's time, experience and access to resources, capabilities and level of research upper constraints, inevitably there are some inadequate and needs improvement.(1) Inadequate level of research. As the social responsibility of accounting information disclosure in China was carried out only 20 years of history, the study was the lack of practice and theory. Because its relevance documentation and examples are not relatively abundant, therefore social responsibility disclosure of accounting information is an exploratory study. and because of the author's ability, there is a failure to carry out effective empirical tests of social responsibility information disclosure in order to do further analysis. This is also the future direction of further study.(2)The policy suggestions come out from the view of improving the external environment, emphasize the external role of the main constraints and mandatory, as well as give full play to the initiative and great creativity of the enterprise, and raise the measures to improve the social responsibility disclosure of accounting information. But on the implementation of the mandatory disclosure of the contents of the classification of the enterprise sector there is a certain degree of subjectivity. This issue needs to continue exploring.