Social Responsibility Accounting Disclosure

Under the model of traditional accounting, corporations are looked as independent and closed economy entitles. The goal of corporations is localized on the maximum of microcosmic interest. Under such goal of corporations, more and more stern social contradictory are exposed. Along with the development of social economic, the social responsibility of the business enterprises is valued by more and more people, such as protecting the ecosystem environment, improving the employees' work and living conditions, protecting consumers' benefits, protection and using of energy and the mineral mine, developing and using of human resource. Under this circumstance, we have to survey the social part of corporations again. Corporations are required to burden corresponding social responsibilities during the course of running for high gains, acquiring cooperated development between corporation and society, and carry out the strategy of continual development. All kinds of groups, such as the corporate officers, the investors, the governments and the public are eager to know the information about corporate social responsibilities. Thus, the social responsibility accounting has developed in some developed countries and regions.The emergence of the social responsibility accounting adapted the social development trend of modern society. In the west countries, the governments intensify the intervention of corporations' economic behavior through the reports of social responsibility accounting. And people also turn to pay attention to the corporations' performance of social responsibility. Compared with the conventional accounting model, the social responsibility accounting got rid of the restricting local interests for the first time, and has researched the social impact caused by the production and operation of businesses macroscopically. In its developmental process in nearly 40 years in foreign countries, social responsibility accounting has achieved some progenies because of the unremitting efforts made by accounting theoreticians and practical people. But some of the key theoretical issues, such as accounting information disclosure of social responsibility, have not made an essential breakthrough. In China, this kind of research is still in its infancy. The theory is not yet mature, while there are more problems in the practical applications. Thus, there are significant practical connotations of the study of the internationalization of accounting information disclosure of social responsibility.The purpose of this paper is to explore the method of society responsibility accounting information disclosure adapting to the Chinese corporations' characteristic on the basis of fully understanding whether the corporations in China have the social responsibility on their shoulders or not, and how to disclose the relevant information, in order to regulate social responsibility behavior of the corporations and do something for accelerating the development of social responsibility accounting in China.The innovative idea of my paper is combining the Chinese corporations' own characteristics and the situation of our country, and innovating in the method of social responsibility accounting information disclosure on the basis of full imbibitions of foreign existing disclosure models. That's to disclose the accounting information of social responsibility using the three traditional statements as the core, and Value Add Statement for disclosure for complementarities.This paper can be divided into several parts as listed below:The exordium elucidates the motive of topical selection and its significance, then summarizes the existing research results of social responsibility accounting information disclosure in both domestic and foreign countries.The first part introduces the elementary knowledge and development conditions of social responsibility, social responsibility accounting, and social responsibility accounting information disclosure, from the aspects of the background, the main content and the present situation of society responsibility accounting information disclosure.The second part analyses the content of the society responsibility accounting information disclosure, based on classifying the information.The third part carries society responsibility accounting information disclosure pattern on the discussion and the appraisal, and puts forward the social responsibility accounting information disclosure model suitable for the specific circumstances of our country.The last part, on the foundation of the analysis of the difficulties, carries the developmental tendency of social responsibility accounting information disclosure on foresightedness discussion.