Research Of Measurement And Disclosure Of Listed Company Social Contribution

Along with the reform of our country economic system， the evolution froma single economic elements for coexist of a variety of economic sectors，realize diversified ownership， create a more favorable competitiveenvironment for market economy. With the rising status of non-publiceconomy， the restrictions of market access， non-public economy becomethe main driving force of the growth of national economy， increasing theproportion of the main economic indicators and become a new bright spotof economic growth. With the development of economy and the Reform andopening up， the competitiveness of state-owned enterprises has beenquestioned. Private economy from scratch， since the childhood， for thesustained， stable and healthy development of national economy， madegreat contribution to the improvement of China’s comprehensive nationalstrength. Private economy as the most dynamic new productive forces toadapt to the trend of economic globalization. The rapid development ofprivate economy， formed a huge demand for labor， and ease the employmentpressure in the transition of economic system reform in our country，maintain the stability of the society.The development of private economy makes eliminated of thecharacteristics of the shortage of China’s economy gradually. Especiallyafter1997， the consumer goods market supply sufficient from shortageto even the phenomenon of excess， changes have taken place in enterprisesurvival environment greatly. In the increasing competitive pressuresituation， the enterprise will constantly push the new， meet the needsof the people’s material and cultural life， make a greater contributionto our society. In1995， the ministry of finance issued a set of evaluation index systemof enterprise economic benefit，Social contribution rate is an importantindicator. In2008，Shanghai Stock Exchange issued a "About strengtheningthe undertake work of social responsibility of listed companies， andpublish the notification<the guidelines of environmental informationdisclosure of listed companies in Shanghai Stock Exchange>"(hereinafterreferred to as "Shanghai notice ")，"social contribution per share value"concept， introduced in Listed Company social responsibility in Chinamarks the quantitative aspects of an important step forward. If we wantto comprehensive evaluation of an enterprise， Listed Company socialresponsibility is an aspect must to consider， like the "beauty" ofmorality， intelligence and physique evaluation of individual. Measurethe Listed Company social responsibility fulfillment situation index isits contribution to the society.On the issue of the measurement and disclosure of Listed Company socialcontribution， scholars at home and abroad is under exploration， thereis no comprehensive and systematic measurement and disclosure standardsof Listed Company social contribution. Many listed companies have not beendisclose its contribution to the society， it is because of the lack ofcontribution to social measurement and disclosure of a perfect mechanismof disclosure. So， setting up a set of perfect social contributionmeasurement， it is very important to improve its measurement anddisclosure of present situation.In this paper， on the basis of Listed Company social responsibilityaccounting research， to stakeholder theory as the guide， choose fromthe government，investors，employees and consumers，community and otherstakeholders in terms of Listed Company social contribution. Use thecontribution from the government income， contribution rate ofshareholders， creditors， workers’ income contribution rate index to measure enterprise’s contribution to the society. With the method of caseanalysis， choose an enterprises with a great contribution to society asthe research object， found that the disclose of social contribution incurrent Listed Company exist problems and Suggestions are put forward.First of all，this article reviewed the related research of thecontribution to the society， found that the domestic study of ListedCompany social contribution to the measurement and disclosure is stillin its infancy， has not yet formed a unified measurement and disclosurestandards.Then in this paper, defining the related concepts， such asenterprises, social contribution, social contribution measurement,social contribution disclosure, the Listed Company citizenship theory,stakeholder theory has carried on the brief overview. Then, analyzing thepresent situation and problems of Listed Company social contribution，then build Listed Company social contribution classification econometricmodel, expatiates the contents and mode of Listed Company socialcontribution disclosure. At last, analysis the existing problems ofsocial contribution measurement and disclosure in a specific ListedCompany, and found that the common existing problems of socialcontribution measurement and disclosure in current Listed Company and putforward suggestions，and forecast the future research.