Research For The Social Responsibility Accountings In Enterprises And The Financial Ratios Of Them

In recent years, with the development of economic, more and more serious social problems rise. These issues need our extreme attention, for example, the current forms of employment and employment environment is more and more severely abused, and unreasonable use of resources result in shortage of resources. The environment has been severely damaged and many social problems can not be ignored. These problems have become more and more serious, which has a bad effect on the development of society and improvement of people’s quality of life social requirements of the enterprise itself, in addition to considering their own, economic interests while maximizing its daily production and other business activities, should also fulfill that part of the right of the public shall be asocial, environmental and other responsibilities. Combining their production and business operation for the community, because of the emergence of the above situation, the accounting has been further required and some social responsibility accounting began to appear in front of the public.The task of social responsibility accounting is to make measurement and report on social responsibility in an accounting period, and the dissemination of corporate social responsibility report, performance of the enterprise for public in trm, it will affect the production and business activities after decision---making in the enterprise, this ultimately making the economic efficiency of enterprise and social progress and development.At present, the accounting profession only for the theory and framework of corporate social responsibility accounting is still stuck in the initial stages, there is not a clear theoretical framework, and there is no corresponding analysis of the financial evaluation of social responsibility. This article first social responsibility accounting theory and framework system were introduced, and basic financial theory, and the use of social responsibility accounting, the contents include corporate social responsibility, and construct the evaluation index system of energy measurement and report of corporate social responsibility cases I collected data in Anhui province,53listed companies and accounting reports. Through can analysis of these enterprises to fulfill its social responsibility indicators and the way of the application on model the evaluation has been made on corporate social responsibility.Finally a profound analysis of social responsibility accounting will encounter a variety of difficulties and obstruction currently implemented in our country, according to the reality of our corporate social responsibility, it can be proved to be feasible through relative full disclosure of the information of the social responsibility of enterprises and improvement of the public on corporate social responsibility and supervision system.There are many need for further discussion about how to improve china’s social responsibility accounting theory and how to apply in practice.at the same time, we are fully aware it is necessary, the implementation of social responsibility accounting in our country, and it will have a profound effect on the development of social responsibility accounting.