A Research On Corporate Social Responsibility Information Disclosure Based On Accountability And Accounting Role

To meet the serious challenge of a series of social and ecological problems,which are caused by the behavior of the pure pursuit of their own economic interests,the researches on theory and practice of corporate social responsibility accounting hasbeen conducted by accounting profession, the business community and governmentdepartments. Under the appeals and guides of government and community, more andmore companies have disclosed social responsibility information. However, from awide view of this social responsibility information, it is most ly of more form thanessence, and is in the lack of a uniform standard. What’s more, the quality ofinformation varies greatly, and has a large gap. Although some research results havebeen achieved, domestic and foreign researchers who study corporate soc ialresponsibility information disclosure pay more attention on application researchrather than theoretical research, and lack of systematic theory research. Based on thissituation, the paper returns to the fiduciary responsibility, analyzes the corporat esocial responsibility information disclosure from the perspective of accounting, andlooks forward that my research results can provide theoretical guidance and supportfor corporate social responsibility practices.This paper studies the origin and development of accountability in-depth, holds adetailed analysis of the corporate accountability, and then analyzes the relationshipbetween corporate accountability and social responsibility information disclosure; itis pointed out that establishing information channel and discoursing socialresponsibility information is the most important segment of identifying and removingcorporate social accountability. Through the analysis of evolution and the threebranches of accounting roles, it is concluded that the accounting roles change with thedevelopment of social economy, current accounting should play the role of"information coordinator", increasing social responsibility accounting role on thebasis of traditional roles, which contain financial accounting an d managementaccounting, corporate social responsibility accounting is a coordination tool whichcould reduce the friction between corporate and stakeholder by establishinginformation channel. Then, based on the theory analysis, and combined with theexisting issues of corporate social information disclosure in our country, this paperanalyzes the main reason of existing issues from the accountability and the accounting role. Finally it proposes the recommendations from the accountability and theaccounting role.