Research On The Social Responsibility Accounting Information Disclosure Of Agricultural Listing Corporation

Agriculture as the first industry is the basis of the whole maintain sustained economic development and social stability, which is the fundamental guarantee of the whole country continued stability and harmony. Agricultural listed companies in promoting the promotion of agricultural productivity, strengthen the agricultural products play an irreplaceable role in the process of commercialization, constructing agricultural listed companies is an important part of the agricultural development. Agricultural listed companies play a leading role in agricultural economic development, in the realization of economic benefits at the same time, take the leading role of basic industries, promote the healthy development of the first industry, this is the social responsibility of agricultural listed companies. In this paper, the agricultural social responsibility accounting information disclosure of listed companies is analyzed, from the perspective of social responsibility accounting study of agriculture listed company social responsibility fulfillment situation.In this paper, based on the present social responsibility research at home and abroad, this paper discusses the agricultural listed company social responsibility and social responsibility accounting information disclosure of related concepts and theories. On agriculture into four years of social responsibility information disclosure of listed companies as the research object, analyses its disclosure of the status quo, form and content. Based on 64 listed agricultural companies, social responsibility information disclosure of the horizontal and vertical comparison, combined with the characteristics of agriculture and summed up the agriculture listed company social responsibility information disclosure content, goals, and the construction of the framework. Further analysis of the agricultural listed companies to promote social responsibility accounting difficulties, and specific improvement measures are put forward. Finally, summed up the insufficient agricultural social responsibility accounting information disclosure of listed companies, and it put forward Suggestions for improvement.First of all, the article to the agricultural listed companies to define the concept of social responsibility, this paper expounds the agricultural listed companies are the main theories of social responsibility information disclosure, agriculture from inside and outside two aspects of social responsibility accounting information disclosure of listed companies. Based on the content of the agricultural information disclosure of listed company, form analysis, summarizes the current status of agricultural social responsibility accounting information disclosure. Combining with the characteristics of agricultural listed companies in our country and put forward the goal of social responsibility information disclosure and form and framework. Based on the framework established a set of feasible, conform to China’s national conditions of agricultural listed company social responsibility accounting system. From agricultural development level of listed companies in our country, the theory of social responsibility accounting system, the related policy and so on five aspects analyzes the agricultural listed companies to implement the social responsibility accounting information disclosure of difficulties, further improving measures are put forward. Finally, summarize the research of the deficiencies and proposed the further research in the future.