Research On The Disclosure Of Social Responsibility Information In Universities

According to ISO26000, in order to realize the sustainable development strategy, an organization should bear the corresponding social responsibility, and measure and report on the activities carried out at present. A lot of researches on accounting information disclosure of social responsibility mainly focused on the listing Corporation or high pollution, high emissions and other special industries, and for social research the responsibility of accounting information disclosure of non-profit organizations are very little. With the rapid development of higher education, people have more and more requirements on functions of universities and participating in social activity. The university is a place to train talents, sustainable and steady development of colleges and universities has become an important part of the management strategy of university development in the foreign universities. The practice of social responsibility and social responsibility report released after the local government initiative, China Shanghai region The school also began to publish social responsibility report, to provide an opportunity for the research of university social responsibility accounting information disclosure.As the organization began publishing independent social responsibility report, social responsibility report has become corporate disclosure of social responsibility accounting information, scholars of social responsibility report, disclosure, evaluation index and so on many aspects of social responsibility accounting information disclosure problems exposed. Social responsibility report published by the colleges and u niversities in Shanghai, this paper as the research sample, from the quantity and timeliness of Shanghai colleges and universities in the area of social responsibility report, form and space, compilation basis and reliability, framework and content of the several aspects. Analysis status of the social responsibility accounting information disclosure, at the same time, take the "index", of Shanghai colleges and universities in the area of social responsibility information disclosure quality quantitative evaluation, comprehensive analysis of the social responsibility accounting information disclosure.Through the analysis of colleges and universities in Shanghai 5 years of social responsibility report, found the advantages of university social responsibili ty information disclosure is rich and varied forms, unity of a fixed frame. At the same time, some problems have emerged: the disclosure content is imperfect, lack of credibility of doubt, lack of third-party validation, the lack of channels of communication with the users. In view of the deficiency analysis of the reasons put forward the corresponding countermeasures: perfecting legal system construction, strengthen supervision, the establishment of social responsibility management system, strengthen the training of professional personnel, training to improve teachers’ and students’ sense of social responsibility, improve the social responsibility of information measurement and evaluation, encourage society to an independent third party inspection audit etc..The value of this paper: the current situation and features of the Shanghai area of university social responsibility information disclosure of the comprehensive analysis, the study can be for the interests of all the stakeholders in data extraction, decision making to bring help, but also to colleges and universities in improving the social responsibility information measurement and disclosure, and provides the reference for colleges and universities to promote the sustainable development of themselves.The limitations of this paper: in the evaluation of social responsibility information, using the "index", although the information disclosure evaluation often used this method, but index partition and scoring when, a certain degree of subjectivity, so this may lead to score the results and the actual error.