Study On Corporate Social Responsibility Information Disclosure Of State-owned Enterprises

This article through the "corporate social responsibility-enterprise society responsibility accounting-enterprise society responsibility accounting information disclosure" layer upon layer the thorough way, of China’s social responsibility accounting of the connotation and definition content, and through the analysis of the listed company in2011, social responsibility report, find out the listed companies in China in the social responsibility of the enterprise accounting information disclosure aspects, the existing problems of the analysis of the causes of problems and puts forward personal to advance our country enterprise society responsibility accounting information disclosure several Suggestions, eventually to promote our social responsibility accounting information disclosure development purposes. This paper includes the following five parts.The first part of the introduction. This thesis mainly elaborated the background and the selected topic meaning and reviewing the research to this problem, this paper puts forward the paper the research methods of and the main structure.The second part of the social responsibility of the enterprise accounting information disclosed in the paper. This part of the main is the study of the theory of the normative research as the main body, first from enterprise based on the essence of this enterprise the social responsibility accounting of the connotation of the concept and its specific content, and then sums up the social responsibility of the enterprise accounting of the six characteristics, based on the actual analysis of China’s listed companies the social responsibility accounting disclosure of the reason.The third part of the listed companies in China enterprise society responsibility accounting information disclosure of the current situation and problems. Is the articles on statistics and analysis of the core part of the index. based on2011listed companies in China’s social responsibility report released as samples, through the data sources, industry division, social responsibility report form, whether or not to take the third party audit and calculating the mean, standard sample score in poor, find out the listed companies in China at present the social responsibility accounting information disclosure problems existed.The fourth part of the listed companies in China enterprise society responsibility accounting information to disclose the existence the cause of the problem, is based on the third part of the further exploration. Mainly through the analysis of social responsibility consciousness, and the disclosure of legal system, disclosure way and regulatory conditions and so on four aspects to find out the internal cause problems.The fifth part of the listed companies in China to strengthen the social responsibility of the enterprise accounting information disclosure countermeasures. This part of the mainly USES the theory combined with practical way, mainly in the ascension consciousness and attention, perfecting laws and regulations, setting up the index system, regulating the content and methods of disclosure, strengthening the supervision of five, the paper puts forward I listed companies in China to promote the social responsibility accounting information disclosure of some Suggestions.