The Research On Information Disclosure Of State-owned Enterprise Social Responsibility

In China, after30years of reform and opening up, the socialist market economy has made a rapid progress, and the enterprises also received a lot of development, but with the deepening of reform, a variety of deep contradictions become increasingly prominent. Some enterprises waste resources, pollute the environment, evade tax, ignore the production safety, and defraud consumers for their own sake. They bring a great negative influence to the society. Among them, the state-owned enterprises, whose final investors are the public, have a special property ownership. They undertake a natural responsibility and obligation to the public. Therefore, the social responsibility problems of the state-owned enterprises have gotten much attention, and their social responsibility information disclosures also have caused a widespread concern, and it becomes more urgent to strengthen the research on the information disclosure of the state-owned enterprise social responsibility.This article uses the normalized and empirical research methods to discuss the problems of the state-owned enterprise social responsibility information disclosure. Firstly, this paper reviews the research from domestic and abroad, and redefines the concept of the state-owned enterprise society responsibility information disclosure. Secondly, it expounds the theoretical and realistic basis of the state-owned enterprise society responsibility information disclosure, and clears the contents and characteristics of it. Thirdly, this article uses the506state-owned listed companies in the Shanghai Stock Exchange as research samples, analyzes the information disclosure’s present situation, problems and causes of the state-owned enterprise society responsibility. Finally, it gives the countermeasures and recommendations from the enterprise themselves, government, public and academic levels.This paper includes five parts. The first part of this paper discusses the research background, the research significance, the research ideas and the research methods, reviews and remarks the research situation at home and abroad. Then, it puts forward the innovation and the research’s inadequacies of this article.The second part sketches the state-owned enterprise society responsibility disclosure. It elaborates the connotation and extension of the CSR and CSR’s, and redefines the concept of the state-owned enterprise society responsibility information disclosure. Then, it expounds the theoretical and realistic basis of the state-owned enterprise society responsibility information disclosure. At last, it clears the characteristics and contents of the state-owned enterprise society responsibility.The third part makes an empirical study on the information disclosure situation of the state-owned enterprise society responsibility, taking the506state-owned listed companies in the Shanghai Stock Exchange as samples. On the one hand, it analyzes the information disclosure situation of the samples’ social responsibility from2007to2011in the overall situation and specific contents aspects. On the other hand, it identifies the existed problems of them, and makes a further exploration to the reasons for the existed problems.The fourth part gives the countermeasures and recommendations from the government, public, academic level and enterprise themselves to solve the existed problems of the state-owned enterprise society responsibility information disclosure.The fifth part is the ending. It summarizes the research of the full text, and prospects the future research direction and trends of the CSR.The main contribution of this article is as follows:For one thing, the research angle is fairly new, the paper stands in the state-owned enterprise angle, which is the scholars rarely study on, and it targets to explore theirs social responsibility information disclosure issues. For another, the article redefines the concept and contents of the state-owned enterprise society responsibility information disclosure, which is highly controversial at present. Besides, it uses the trend analysis method to analyze the state-owned enterprise society responsibility information disclosure situation, which makes it more easily to find the hidden social responsibility information disclosure problems that the state-owned enterprises exist.