Study On The Accounting Information Disclosure Of China’s Oil Industry Corporate Social Responsibility

In recent years, as the economy has made a rapid development and social civilization increases, only pay attention to economic benefit results has far from the development target. All people of the society pay more and more attention to the social responsibility of enterprises, especially in the protection of the rights and interests of employees, safeguarding the rights and interests of consumers, protecting the ecological environment, responsibility of the social contribution and tax contribution. At the same time, more and more listing corporations begin to publish social responsibility reports, sustainable development reports and environmental statement.Corporate social responsibility has been rapid development in theory and practice. However, the frequent social responsibility scandal of listing corporation exposures that many enterprises lack a deep understanding to assume social responsibility. Therefore, the status of corporate social responsibility accounting development and related information disclosure needs to continue to be improved.The oil industry has some special characteristics in a certain extent, and it will have to bear more weight than the general corporate social responsibility, coupled with frequent oil spills and pollution incidents, petroleum enterprises to fulfill their social responsibilities to become the focus of the community. In general, our research on the social responsibility accounting is more and more valued, and has made some achievements, but it does not meet the actual needs of the national economic and social development. On the implementation of social responsibility accounting information disclosure is still in the initial stage. Under this background, this paper select China oil industry to carry on the study of corporate social responsibility accounting information disclosure. The purpose is to improve the quality of accounting information disclosure of social responsibility, and make a modest contribution to promoting the development of social responsibility accounting in China.This study shows that:the overall condition of Chinese oil industry in the accounting information disclosure of corporate social responsibility has improved, but there are still many problems, mainly the lack of systematic, comprehensive and standardized information based on accounting, lack of audit system related social responsibility report, and social supervision weak and feeble. To improve the information disclosure of corporate social responsibility accounting, the oil industry must combine the non monetary information, monetary information and valuable evaluation model of social responsibility accounting, and establish a set of systematic, perfect and practical system of the social responsibility accounting information disclosure.