Research On Improving The Social Responsibility Accounting Information Disclosure Of Huatai Co.ltd

Recently, along with the develop ment o f soc ialist market econo my, a series ofsocia l proble ms e merge, such as the destruction o f resource, environme nta l pollution,the lack of protection o f emp loyee right and benefit, product quality a nd safety issuesand so on. Enterprises, especia lly those steel companys with serious pollution, haveused a lot of energy, raw materia l and other resources in the process of industry,discharging ma gna nimous waste to the natural e nviro nment, inc lud ing waste water,waste gas, solid waste and so on. These behaviors threaten the natural environme nt onwhich our huma n beings rely for surviva l serious ly. Corporate socia l responsib ilityinformatio n disc losure of steel ind ustry attracts more and more eyes. Under thesecircumsta nces, the stud y of the corporate socia l respons ibility accounting informationdisclos ure of steel ind ustry taking Va lin Co.Ltd for exa mp le, has some theoretical andpractica l significances.Firstly, this paper analyzes the background of the socia l respons ib ilityaccounting informatio n disc losure of do mestic steel ind ustry and the contradictionbetween the reality of economic deve lopme nt and environme nta l issues, then putsforward its own ideas and proposed research. Secondly, it a na lyzes the characteristicsof the socia l responsib ility of steel industry, the ir influe nces on accountinginformatio n disclos ure, and the three theoretica l basis of social responsib ilityaccounting information disc losure of the steel ind ustry, stakeho lders theory,informatio n economics and sustainable develop ment theory, la ying the theoretica lbasis for improving the leve l of the corporate socia l responsib ility accountinginformatio n disc losure. With the samp le statistica l methods, this paper selects theannual report of the listed steel companies as samp les, ana lyzes the current s ituationof social respons ibility accounting information disc losure of domestic steel industry,and clears proble ms when Va lin disc loses socia l responsib ility accounting information,such as socia l respons ibility report whic h disclosed the contents of incomp lete,non-accounting basis disc losure mode. At last, inc lud ing specific recomme ndations oncultivating corporate socia l respons ib ility accounting informatio n disc losureenvironme nt, improving the socia l respons ibility accounting informatio n disc losedbasis o f accounting and no n-accounting basis type co mbined disc losure mode,build ing the estab lishme nt of the socia l responsib ility report also made a fa irly comp lete framework to make a modest contrib ution to the theory and practice ofsocia l responsib ility accounting information d isclos ure.