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Research On Social Responsibility Accounting Information Disclosure Of Listed Companies In Food Industry

Posted on:2017-01-22Degree:MasterType:Thesis
Country:ChinaCandidate:M M XieFull Text:PDF
GTID:2209330482988292Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, with the rapid development of economy and the improvement of the quality of life, people begin to pay more attention to sustainable development. From Sanlu milk powder incident to Sudan red events, cholesterol, cooking oil and other events, the series of problems have raised people’s concern about food security. People are losing trust in food industry gradually and are calling on companies to take their social responsibilities.Society turns its attention to the status quote of the disclosure of companies’ social responsibility accounting information.This article will deal with the following problems in the disclose system of social responsibility accounting information of listed companies. It is found that there is lack of the disclosure of food security problems, of relative quantifiable accounting information,and of the efficiency of the content and the pattern. These problems mainly due to our country has not established unified standards of social responsibility accounting information disclosure, and the laws and regulations are not sound which leads to the inadequate supervision.This article selects ten representative companies in food industry in 2015 and analyzes their present situation and existing problems. One company with high revenue will be analyzed in detail, and it will be recommended from the following aspects, the company,the government and society. Also, I will give my recommendations on the generalization of the disclosure of company social responsibility in food industry. Finally, this article concludes and summarizes the deficiencies, at the same time makes a prospect for further research.
Keywords/Search Tags:The food industry, social responsibility accounting, information disclosure, research
PDF Full Text Request
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