Analysis Of Social Responsibility Accounting Information Disclosure On Food And Beverage Industry

With the development of the global economy and the progress of human civilization,the sustainable development has become the concept of modern society,enterprise, as anindispensable cell of the economic society, its production and operation can not simplypursuit of economic interests, but also need to consider the stakeholders’interest,payattention to the problem of food safety, environmental pollution, staff training and so on,that is the only way to really realize the sustainable development of the whole society.However, in recent years such as "melamine","Clenbuterol",“Shuanghui incident”,"drainage oil","beef paste" event,these food safety incidents, bring us much more worry.we have to appeal the food and beverage industry to strengthen the concerns about socialresponsibility, actively fulfill their social responsibility. The so-called "sunshine is the bestpreservative", in this situation, we need food and beverage enterprises to disclose the socialresponsibility accounting information, make public supervision possiblely. But the currenttheoretical research on social responsibility accounting in China is not perfect, imperfectsystem, food and beverage industry social responsibility accounting information disclosurealso failed to meet the expectations of the stakeholders.Based on the research status at home and abroad; and then on the basisi of the socialresponsibility and stakeholder theory, alaysis of the factors those affect food and beverageindustry’s social responsibility accounting information disclosure; and then to choose thelisting Corporation datas of2010,2011,2012in the food and beverage industry as theresearch object, and puts forward the related hypotheses, listed on the social responsibilityaccounting information disclosure level of food and beverage company CSR as thedependent variable, from the internal and external factors which affect the disclosure level,seven variables are defined in this paper, and the regression model. And then do thedescriptive statistical analysis, multiple regression analysis and empirical test. Throughempirical research, this paper draws the following conclusions:(1) three years of socialresponsibility accounting information disclosure level of listed food and beverage companyis relatively low, the disclosure of beverage listing Corporation is better than food listingCorporation, especially alcoholic listing Corporation,but on the whole, in three years, theoverall level of social responsibility accounting information disclosure has improved;(2)three years data study shows that: the social responsibility accounting information of enterprise scale, profitability, ownership, enterprise culture is positively related to thelevel of disclosure CSR; social responsibility accounting information of financial leverage isnegatively related to the disclosure level of CSR; institutional guidelines for socialresponsibility accounting information of listed food and beverage company’s disclosurelevel CSR,their effect is not obvious, which needs further research; media attention on thesocial responsibility accounting information disclosure of listed food and beverage has theopposite result, which also needs further research, at last,based on the results of empiricalresearch,put forward the recommendations and the research prospect.