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

With the development of society, enterprises have contributed more and more to thesociety’s economy. Economic interest has always been the enterprise’s primary goal. Now theeconomy has developed quickly, social conflicts highlights. More and more social problems isappearing, for example, heavy pollution, resources can’t be allocated efficiently or seriouslywasted, employee’s production activity and life safety can not be guaranteed, the interests ofconsumers are not achieved. It is because of the emergence of these social problems,Fulfillment and disclosure of corporate social responsibility has been the main problems ofrelevant interest groups, under this background, In order to meet business stakeholders’requirements for the quality and quantity of information, they began to disclose accountinginformation of social responsibility.1980s, the market economy began to develop in China,but compared with foreign countries, our country’s research on corporate social responsibilityhas fallen behind. Recently, our country combine with social practice, proposed a"harmonious society","sustainable development" and other strategic vision, so people beginto concentrate on disclosing the accounting information of corporate socialresponsibility.Now our country’s related research for a province’s listed company’saccounting information disclosure of corporate social responsibility is relatively small, So thispaper selects listed companies in Hebei Province to do research, hoping to help relativeresearch, then make some suggestions. This paper is divided into the following sections:The first part is an introduction. This part introduces the research background, purpose andsignificance. Secondly, the current research is described the relevant fields, and finallyillustrate the ideas and research methods of the paper.The second part is an overview of the theory of corporate social responsibility accountinginformation disclosure. This section describes the main corporate social responsibilityaccounting concepts, as well as the theoretical basis of empirical research and the subsequentprocess used herein required.The third part is the present situation of corporate social responsibility accounting information disclosure. This section first describes the specific motivation for corporate socialresponsibility accounting information disclosure. Because only understanding the motivationsof information disclosure, we can analyze the causes and the domestic status quo of corporatesocial responsibility accounting information disclosure.The fourth and fifth part is the research focus. This section through data collected, usingindex regression model, to analyze the current situation of social responsibility accountingdisclosures of listed companies in Hebei. By analyzing, the paper finds that the inadequaciesof social responsibility information disclosure of Hebei Province, and through exploration ofthe reasons put forward relevant solutions.The last part is a summary of the entire thesis.