The Listed Company Social Responsibility Information Disclosed The Question Research

In recent years, with the progress of the global economic integration, increasinglyfierce competition, our country economy is in a stage of rapid development. But somelisted companies still one-sided to pursue the enterprise profit maximization, regardlessof its social responsibility and fulfill, produced a series of social problems. Forexample, unfair competition, infringe upon basic safeguard and the rights and interestsof the employees, environmental pollution, low quality of the product is unqualified,tax evasion, and so on, led to the society calls for enterprises to fulfill socialresponsibility are growing. Also for the government put forward higher request, theadministrative department for the control of social responsibility to strengthensupervision of listed companies. This requires enterprises in the legal operation torealize its own profit at the same time should also be clear itself is a member of thesociety, should be more to take the initiative to assume certain social responsibility, toadapt to changing times and social requirements, timely to change the enterprise valuesand responsibility. And then pay attention to the protection of the environment,business ethics, to help the disadvantaged, safeguard the basic rights and interests ofemployees, to participate in social public welfare and charity, protect the ecologicalenvironment to promote the sustainable development of economy, etc.For listed companies in our country, it is natural received more attention andattention, more should pay attention to undertake corresponding social responsibility,create a good corporate image, the disclosure of social responsibility information, isnot only the respect and attention to its stakeholders, as well as the good socialresponsibility in economic life to fulfill its obligations of social performance. Socialresponsibility information disclosure of listed companies to be able to play the role of abridge, to communicate with regulators on the effective regulation, for the normalorder of securities market to maintain the positive significance. Investors can also useof the information disclosed by the listed companies. This article adopts the method ofnormative research, the first introduces the related concepts of social responsibility information disclosure, and must be defined. In order to be discussed later. Introducesthe information asymmetry theory system, system of stakeholder theory,principal-agent theory system, the theory of fiduciary duty system and theory systemof sustainable development. Then analyses the present situation of our country atpresent, the data collected by the author will past the social responsibility informationdisclosure of listed companies, and social responsibility information disclosure in awide range of industries are the statistics and analysis. And the author adopt the way ofquestionnaire to the understanding of social responsibility information disclosure inour country, respondents have listed companies, accounting firms, accountingpractitioners, as well as the social public. Analyzing the present development of thesocial responsibility of information disclosure in our country. And compared withwestern developed countries, reveals the problems of current social responsibilityinformation disclosure in our country are: lack of consciousness of social responsibilityinformation disclosure in the listed company; the content of the social responsibilityinformation disclosure of listed companies in our country is inadequate; How socialaccounting information of listed company of independent report insufficient aspects.And according to current situation of the above problems and puts forward thesolutions and Suggestions: on the study of the theory of the social responsibilityinformation disclosure and in-depth discussion; To strengthen the construction of legalsystem of information disclosure and accounting system can make our country’seconomy healthy development.