The Research Of Corporate Social Responsibility Cost Problems Based On Stakeholders

Since China’s reform and opening up in1978, with thirty years of economic development, various enterprises emerged as bamboo shoots after a spring rain, up to the first quarter of2012, there are nearly10million registered enterprises in total31provinces and cities. With the development of economy, enterprises in China’s development and construction in playing an increasingly important role, enterprise is an economic organization, for the purpose of profit, but also the social organization, has the responsibility to fulfill their social responsibility. In April26th of2010, China issued the" Enterprise Internal Control Supporting Guidelines", in which" Internal Control Guidelines for Application" no.4treats social responsibility as a separate application guidelines, target of financial management of enterprises from the maximum value change maximizing the interests of stakeholders, which indicates that the stakeholders of enterprises to fulfill their social responsibility concern to further improve.Corporate social responsibility cost accounting and disclosure issues as cost accounting theoretical hot issue has attracted more and more enterprises and stakeholders concern, since social responsibility cost accounting have been, corporate social responsibility cost accounting evaluation system and relevant information disclosure system is still in the exploration, research content is complex and changeable, and corporate social responsibility cost accounting research and many related disciplines integration, which requires constant sum up lessons of previous experience, constantly explore innovative. The author thinks that a careful analysis of China’s enterprises to fulfill their social responsibility status, analysis of reasons, so as to establish a feasible social responsibility cost accounting evaluation system and regulating the relevant costs of social responsibility information disclosure has the important theory significance and the practical significance to the enterprise at the same time, to achieve self-worth, formation of enterprise culture and enterprise and social coordination and sustainable development plays an important role in development.China serves as a developing country, the enterprise is excessive sacrifice resources to create profits, many people still immersed in the textbooks in the Chinese vast territory and abundant resources of dreams, not knowing our country enterprises’rapid development is largely based on resources and large energy consumption, serious environmental pollution, low cost of human resources based on. As people’s material wealth increase, more and more people are concerned about corporate social responsibility, especially a lot of and related to the interests of the enterprise group, this paper also studies the angle and the starting point--stakeholders. Social responsibility cost accounting as the traditional accounting model development out of a branch of accounting, which is in order to realize the social overall benefit increases, rather than a single enterprise profit size, at present has not formed a mature theory to draw lessons from for our country, based on the stakeholders as a starting point, to the construction of corporate social responsibility cost accounting evaluation system and information disclosure for the theme, combined with domestic and international relevant research results and data, based on the national conditions of our country, discuss our country enterprise fulfills social responsibility social responsibility cost problem, to build China’s corporate social responsibility cost accounting evaluation system, and aims at our country enterprise problems put forward a constructive suggestion and countermeasure.This paper mainly uses the standard research method, through the discussion of corporate social responsibility cost historical background, theoretical status, influence and modern development, elaborated our country enterprise to undertake the social responsibility cost present situation and the main existing problems, thesis focused on analyzing the cause of our country enterprise to pay the costs of social responsibility deficiency causes, the paper discusses how to based on the basic situation of our country to solve the existing problems, in the view of stakeholders under how to build corporate social responsibility cost accounting evaluation system put forward personal views, and that in the new situation of enterprise social responsibility cost research prospect for future development.This thesis can be divided into six parts:Firstly, it gives an introduction of the existing research results at home and abroad literature review.Secondly, it introduces the corporate social responsibility cost theory and stakeholder theory.Thirdly, through our country enterprise social responsibility cost present situation to summarize our country enterprises to fulfill the social responsibility the main problems.Fourthly, it’s mainly in view of the above questions separately from the external and internal angle analysis and summary of the specific reasons.Fifthly, based on the angle of stakeholders to improve and promote enterprises to assume social responsibility cost countermeasures. This part is this article key point, is also the current costs of corporate social responsibility on the main contribution.At last, it raises the resolution under the existing enterprise social responsibility cost system and the future development prospects.