The Study Of Social Responsibility Accounting Information Disclosure Of Listed Company In Our Country

Since the English scholar first introduced the term of corporate social responsibility, the debate of whether the corporate should take the social responsibility and how to take the social responsibility is never stopped. The general trend is that the opinion of corporate social responsibility is received by more and more entrepreneurs and scholars.With the development of economics, the companies did a lot of things which pollute the environment and harm the interest of the public. The whole society pay a lot for the behavior of companies. More and more people realize that the operation of the companies are more than the business of their own, but contact with the whole pubic benefit.The development of corporate social responsibility in our country is slower than in western countries. With the wider and deeper development of opening, our corporate appeal lots of foreign capital. All types of corporate develop quickly. But the pure profit maximization of corporate objectives brings about many problems and make the public and government pay attention to the corporate social responsibility.Now, the corporate social responsibility has become a worldwide action. More and more companies begin to realize that they should take a certain social responsibility and disclose social responsibility reports.At this background, the article studies the corporate social responsibility information disclosure by analyzing the corporate social responsibility reports disclosed till April 30 in the year of 2011.The main contents of this article are as follows:The first part introduces the reason of choosing this theme and the meaning of study, and then reviews the past study of this theme. In the second part author briefly introduces the meaning and the basic theory of corporate social responsibility, especially explain the causes that why the corporate should take social responsibility and disclose the corporate social responsibility information from the nature of corporate. Then the third part puts forward the system of corporate social responsibility information disclosure and the three forms of disclosure. The forth and fifth parts are the key parts of this article. In the forth part,the author analyze 296 public corporate social responsibility reports, research the problems of social responsibility reports in our country and the finds out the causes of these problems. At the last part, the author put forward the advices to resolve the problems.