Study On Information Disclosure Of Corporate Social Responsibility Accounting

With the development of economy, the enterprise appeared in the management of environmental pollution, malicious escape debts, unfair competition, making fake and inferior products, violate the interests of the employees and the public social question, caused the attention from all walks of life. The development of social responsibility accounting in our country is not long. The relevant academic research does not form a unified system, and disclosure of social responsibility information cannot satisfy the actual needs. The study of corporate social responsibility accounting has become an important subject. The study of corporate social responsibility accounting information disclosure problem can promote the development of social responsibility accounting in our country, is conducive to improve the system of social responsibility accounting information disclosure, is beneficial to the improvement of the enterprise economic benefit and social benefit, can meet the information needs of stakeholders and improve information value for stakeholder’s decision. This paper is divided into six parts, the first of the research is background, purpose and significance, the related research results, research methods and innovations. Then this paper introduces the definition, goals and relevant theories of social responsibility accounting, which provide a basis. And then introduces origin, content and style of information disclosure. The fourth part analyzes the problems of information disclosure, including the disclosure of enterprise report proportion is not high, the disclosure of information industry distribution is not reasonable, information disclosure quality is not high, the laws and regulations is not mature. In view of the existing problems, the fifth part gives five comprehensive and targeted recommendations about improving the quality of information disclosure, including building related indicators, perfecting the information disclosure of the relevant laws, strengthening the theoretical research, formulating social responsibility accounting regulations, and strengthening the supervision of information disclosure. These recommendations can enhance the standards and level of information disclosure and supervise the enterprise to bear the social responsibility actively and disclose the relevant information effectively. Finally, this paper summarized the results of this study, and points out the shortage of research and the outlook of the study, to clear future goals.