Research On Accounting Information Disclosure Of Corporate Social Responsibility

With the world economic globalization, the government and the social from all walks of life, to coordinate the economic and social sustainable development of the environment, and gradually reached a consensus, the enterprise stakeholders also significantly enhance the consciousness of social responsibility. The aggravation of the market and competition, the inevitable requirement for enterprise to fulfill the social responsibility and the development of information disclosure. In recent years, the corporate social responsibility accounting information has become an important part of China’s large central enterprises listing Corporation information, disclosure, especially listing Corporation has the characteristics of information transparency, affecting a wide range, the social responsibility of accounting information disclosure is more highly.The competition among enterprises is no longer limited to product quality and service level, but more covered with environmental, social harmony, coordinated and sustainable development and other aspects. The world500strong enterprises to actively fulfill their social responsibility as one of the core strategy. Western countries have different depth implementation of social responsibility accounting, social responsibility accounting into Chinese in twentieth Century80time, but due to various reasons, has not implemented. Through this research, can further strengthen the corporate social responsibility consciousness, government guidance to establish reporting standards, clear disclosure of the content, strengthen the supervision of social responsibility, and ultimately improve the quality of accounting information. The macro level to achieve sustainable development of great significance to harmonize economy, nature and society in our country..Study and analyze the related theory based on stakeholder theory, sustainable development theory, externality theory, these constitute the basis for the theoretical framework of enterprise liability. Through analyzing the current situation of disclosure on A corporate social responsibility report, find defects and in-depth analysis of the causes of. This paper proposes to improve the information quality of advice.The innovation of this paper lies in the construction of social responsibility accounting information disclosure of the all-round and multi-level supervision system, universal in the aspect of information disclosure content no longer blindly emphasizes disclosure, but rather on the particularity and the combination, objective and fair disclosure responsibility and contribution, and put forward the innovative form and carrier of information disclosure enterprise development, such as the carbon disclosure.