Social Responsibility Accounting And Its Disclosure Related Issues

For a long time, the target of the business enterprises has been limited in "the shareholder wealth maximizing", therefore, the accounting only concerns the microcosmic economic indexes naturally, such as the financial status of the business enterprise, the results of business operation and the cash flows. Under this target, the economic performances of the business enterprises get a bigger development, at the same time, bringing a series of and social and environmental problem, such as the environmental pollution, the destroying of the balance of ecology, the workers' rights can't be protected and so on, all of these have a very bad influence on the improvement of the business enterprises' social benefit and the whole welfare of the society. Under this kind of background, the government and people have begun to oppugn the target of the business enterprises and strongly demand the business enterprises to pay great attention to their social infections while seeking fortune; And the business enterprises themselves also need to implement their social duties, to increase the business enterprises' social image and social degree. From now on, the target of the business enterprises has been started to turn to the laying equal stress on both the economic benefits and the social duties, in that case, it puts forward the challenge to the model of recognizing, calculating and disclosing of traditional accounting.From the 70's of last century, the research and practice of social responsibility accounting start rising in the west developed countries, at the scope of world, the social responsibility accounting is placed at a developing stage still, it isn't mature or perfect and don't have any perfect and tight academic foundation and practical guidebook. The writer emphasized particularly on the accounting information disclosing of the social responsibility accounting, introduced the model and the contents of the social responsibility accounting information, and studied how to build a kind of proper model for our country. On the another hand, the writer made some economic analysis on the social responsibility accounting, seeking theeconomic explanations of the social responsibility accounting from welfare economics and externality to perfect the academic foundation of the social responsibility accounting and put forward some economics solutions to the social duties of the business enterprises. This lesson is very realistic and urgent, and tries to provide some beneficial guidance for the business enterprises to handle the accounting operation on the social responsibilities.This paper commences from the social duties of the business enterprises, emphasizes particularly on the disclosing of the social responsibility accounting information. This paper aims at the disclosing of the social responsibility accounting information and put forward some own standpoints, and make some forward-looking on the disclosing. The main sections included in this paper are the following:Section 1 .Beginning from the different standpoints of the social duties in the business enterprises, the writer expatiated the background and reasons of the social responsibility accounting's appearance, the characteristics of the new accounting branch and the meaning of the social responsibility accounting.Section 2. The economics analysis of social responsibility accounting. The writer analyzed the social responsibility accounting at both sides of welfare economics and externality.Section 3. The writer classified the social responsibility accounting information according to the different standards and enumerated the disclosing content of the social responsibility accounting information.Section 4. The writer made some explanations and estimates on the disclosing model of the social responsibility accounting information and made some forward-looking studies on the development and perfecting of the our country's social responsibility accounting's disclosing model combining the characteristics of ages development.