Study On Listed Companies Of Nuclear Power’s Information Disclosure Of Social Responsibility Accounting In China

With the development of social economy and the improvement of civilization, theenterprise cannot satisfy the need of human with pursuing self-profit and making the wealth,and whole society will focus on obligations---HR responsibility, ecotope responsibility,well-being responsibility---the enterprise undertakes. As the constant adjustment of structureof power, the utilization of nuclear energy becomes hotspot. Due to the particularity anduniversality of the nuclear industry, it must undertake more responsibility than normal one. Inaddition, a lot of affairs of nuclear leak, especially the Fukuda nuclear leak, push theenterprise providing more information about comprehensive social responsibility, eliminatingpublic query, committing whole people’s safety. This paper concludes research and analysisin disclosure of social responsibility accounting information of48nuclear quoted companies,completing disclosure system of social responsibility accounting, completing the status ofsocial responsibility accounting in nuclear enterprise, and it makes some contribution tosocial responsibility accounting in our country.It expounds research achievement and relative theory basis of disclosure of socialresponsibility accounting. Based on the particularity of the nuclear industry, building ourcountry’s company social responsibility accounting system need lots of responsibility, besidesthe responsibility of economy, HR, ecology, well-being and product service, the nationalnuclear safety came out. Then the chain structure of nuclear industry classifies3categories ofnuclear companies, and picks7samples companies in each category. Based on analyticalindex of disclosure system of social responsibility accounting, it makes quantitatively andqualitative analysis of social responsibility accounting in21quote companies in2009-2011.At last, it can find the limitation and give corresponding suggestion based on the disclosure of social responsibility accounting.According to the research, it has a great progress in disclosure of social responsibilityaccounting in quote companies in2009-2011.But it still exists a lot problems, the mostimportant one is the normative and systematicness of disclosure, especially in HRresponsibility and eco-accountity. At the same time, it may enhance value and comparabilityof social responsibility accounting information.