A Research On Corporate Social Responsibility Accounting Information Disclosure Based On Enterprise Value Chain

There is the comprehensive reform of the start of the2014, the CentralCommittee of the party emphasizes to accelerate the process of industrializationtransformation based on energy saving, the manufacturing industry as a pillar industryof national economy Chinese is the priority among priorities of reform. However, themanufacturing industry of our country does not have the cost advantage, and faces tothe ecological environment constraint tightens, social security problems increasinglycontradicted.So it is important to develop the social responsibility accountinginformation disclosure of the manufacturing industry. On the other hand, the valuechain as a form of enterprise operation process is possible fusion with socialresponsibility, this is more conducive to explore the relationship between socialresponsibility and business development, how to find that social responsibility notonly to serve the society, but also can bring value for the enterprise? How to makewin-win measures is our ethical and practical questions to consider.At first the paper describes the background, purpose and significance of research,combining domestic and foreign literatures and three theories (the theory of valuechain, social responsibility accounting theory, stakeholder theory) it summarizes therelationship between value chain and social responsibility. From the four aspects ofproducts and services,the treatment of employees,environmental protection,socialcontribution，I analysis of the content of corporate social responsibility accountinginformation disclosure. Secondly, by the target, principle, content, method,I constructthe social responsibility accounting information disclosure system under the theory ofvalue chain. Then, I use the2012social responsibility report disclosure data of manufacturing listing Corporation to analysis of index system of the informationdisclosure of social responsibility accounting disclosure of manufacturing industry bytwo aspects of the structure and quality.Finally, I draw a conclusion.The special points of this paper is the theory of enterprise value chain into thesocial responsibility accounting information disclosure of social responsibility, iteffects of different value activities of the company management, and deepens themodel and social responsibility accounting information disclosure of the value chain.In the end, I advise China manufacturing industry should practice the "the greenevaluation", increase the assessment and management of suppliers and distributors,active disclosure of innovation in the transition process, and how the enterprise valueand social responsibility into the comprehensive report are the problems need to besolved further.