Enterprise Society Accountability Research

The accounting information authenticity not only directly affect the interests ofinvestors, creditors and business operators, but also affect the whole social economicorder. But in today’s China’s economy, the present situation of the accountinginformation distortion has come to a shocking point, accounting fraud seems to be acommon thing.The purpose of this paper is through analysising yunnan green-landbiological technology co., LTD. financial case to clear what social responsibilitiesshould accounting personnel bear in the process of accounting information be made.Firstly, this paper have the mature theories to guide for performing societyaccountability better. Accounting essence theory, principal-agent theory, stakeholdertheory for the society accountability theory development have laid a solid foundation.It from macroscopic view to think the society accountability and attempt to clear theimportant concept of the society accountability. Then classifing society accountabilityaccording to different standards. Finally clear the subject, object and characteristics.Secondly, this paper start from China’s listed companies perform accountingsocial responsibility of the background, describe the factors which influence socialaccountability. As the yunnan green-land biological technology co., LTD. for example,from the main body of responsibility for the accounting should bear societyaccountability to state the duties that the green-land lack. From stakeholderperspective, using the analytic hierarchy process, based on society accountabilityevaluation index system model for quantitative analysis. According to this system,financial statements of the related data substitution of the green-land from2008to2009can get a score. The score height and enterprise society accountability toperform the stand or fall of a positive correlation. Result of the quantitative analysisshows that compared to the creditor and shareholder, the duties for the government,employees, social and environmental are not perfect.Finally, this paper from macrocosm aspect and microcosm aspect to summary theroot causes of the loss of society accountability, including enterprise and marketsystem flaw, social values differentiation, related laws and regulations are not perfect,agent engages in malpractices for personal gain, the enterprise internal mechanism isnot wholesome, accounting personnel lack of self moral constraint, etc. And performthe society accountability of countermeasures and Suggestions, so as to realize theeffective management of the distortion of accounting information, in order to achievethe goal of enterprise and social wishes.