The Information Disclosure Of Social Responsibility Accounting Of State-owned Enterprise

Recently, the problems caused by a series of corporate social responsibility (short for CSR) such as credit crisis, food safety and environmental pollution catch the attention of china. At present china is still in the groping stage to pursue the CSR, taking the need of sustainable development of ourselves and creating a harmony society, we are urgent to create a CSR disclosure system based on china. Compare to the foreign enterprise in china and the private enterprise, the state-owned enterprises of china have more different CSR, which is one of the primary reasons that this paper choose the state-owned enterprises to analysis.This paper uses the case method, the qualitative method, the comparative analysis, and firstly introduces the content and nature, the necessity and particularity of social responsibility disclosure of state-owned enterprises of china. Secondly get enlightens from comparing with the western countries’, and try to build a system of social responsibility of state-owned enterprises of china. Finally, take the2011CSR report of A state-owned enterprises as a example, and analyze its advantages and disadvantages to give some advices. This paper argues that, in the Chinese state-owned enterprise society responsibility accounting information disclosure framework, the goal is to disclose all aspects of stakeholders to provide enterprise will do, should do, and will do the best of the social responsibility of the specific information, so that China’s state-owned enterprise society responsibility accounting information user can more comprehensive, more effectively to know well to the positive contribution and the negative influence, which may be the basis of decision-making, what’s more, government even can do corresponding supervision and punishment. What this paper studies is all perform activities related to social responsibility of state-owned enterprises, and at the same time notices objectivity, importance and integrity, comparability and the realization principle. The disclosure of CSR accounting of state-owned enterprises of china mainly includes national strategy, macro-economic contribution realization, environmental protection and resource usage, the social and public relations handling, employee’s rights and interests, and other social responsibility of performance. Through the board which is comparatively more independent to disclosure and audit by the state-owned background independent third party, and accept the supervision of the national audit office spot check. The paper analyzes the2011CSR report of A company as example at the last part, believing it relatively reach the standard by dividing the CSR into eight parts and disclosure detailed with pictures and with case. But still exist in the following deficiency:more qualitative description, less quantitative description. More positive propagandize, less negative information. And this paper offers some advices as followed. Connect qualitative and quantitative method. Face the problem and brave to disclosure negative information. Assessment standards formulated. Make clear the social responsibility of the work the incentive-restricted mechanism and so on.The probably Innovation points of this paper rest on as followed. Firstly raise realization of national strategy, macro-economic contribution as content of the disclosure. Besides, because of the classified information of some state-owned enterprises, Audit Office can do the audit and board of directors can publish the CSR report.