Research On The Social Responsibility Accounting Information Disclosure Of AG

Enterprises are the principle of Accounting Information Disclosure, whose completeness is highly connected with the corresponding social responsibility. Mining mode for iron and steel industry in vulgar, cause a lot of resource waste and environmental pollution, therefore, the steel industry to develop for a long time, must actively fulfill the social responsibility information disclosure, Based on the disclosed accounting information of Anyang Iron & Steel Group Co.,Ltd(AG), this paper tries to find some problems and give some helpful advises to promote the development the disclosure of our enterprises.Adopting the literature method and case analyze method, By contrast, the social responsibility report with BG and AG corporate social responsibility information disclosure level is low, information disclosure form is unitary, content is simple, the classification is not detailed enough. this paper discussed some aspects on AG’s accounting information disclosure in four parts.The first part is the introduction, which gives the background, purpose and meaning of the study. After reviewed related Researchers works home and abroad, the deficiency of our county’s research on this area is pointed out. And thus gives the outlines and methods of this paper.This second is the description of AG’s cases. Firstly, the basic characters of AG’s accounting information are given. And then the problems of AG are pointed out basing on four cases.The third analyzes AG’s accounting information disclosure problem with the basic principles such as stakeholder theory, sustainable development theory and The theory of social responsibility.Considering the high risk and high pollution property of AG, conclusions and advises are given in the fourth part. Among the four advises, the awareness strengthen of enterprises social responsibility is the most important. It is the pre-condition of improving the quality of disclosed accounting information. In the end, hope this paper could give some insights on AG’s accounting information disclosure and promote the sustainable development of the group.