Study On Corporate Social Responsibility Information Disclosure Of Listed Companies In High-speed Rail Industry

Under the modern market economy system，enterprise is not only the maineconomic resource allocation，its influence is also widely deep into the various socialfields．In recent years，more and more enterprises carry out the social responsibilityactivities，push the implementation of the scientific enterprise social responsibility is amatter of enterprise and society harmonious health，sustainable development of majortheoretical and practical problem. Based on China national conditions and the socialresponsibility of the enterprise actual situation index system research is still in itsinfancy， there is some difference between relative to developed countries． Forenterprises from all walks of life，information disclosure of social responsibility is thesocial from all walks of life to understand the important way of social responsibilityfulfillment situation，at present our country for the study of the corporate socialresponsibility report also increased，but for a specific industry，the related research isless．In the era of “high-speed rail”quick arrival times background， as the importantsymbol of modernization of the country，“high-speed rail”not only provides for thenational economic development and social life transport guarantee， also is closelyrelated to people’s lives and safety，its one of the important social responsibilitybecomes the focus of public opinion，such as how to avoid the happening of high-speedcrash from the source，how to implement safety production，how to standardize theimplementation of the high-speed rail equipment manufacturing and engineering toreduce the damage to the ecological environment，etc．require high iron industrycorporate disclosure of social responsibility report regularly，to the fulfillment ofcorporate responsibilities in this objective，the disclosure of the true，and build thecorresponding evaluation system on the normative guidance．This makes the socialresponsibility information disclosure evaluation and high iron industry optimizationmeasures study becomes more urgent．Based on the social responsibility information disclosure research status at homeand abroad and on the basis of relevant theories，defines the scope of high iron industry，analyses the characteristics of its industry，with high iron industry core layer relatedlisted companies as the research object，selected the33high iron industry listedcompanies as research samples，for analysis and research，high iron industry in ourcountry social responsibility information disclosure of listed companies．Researchmethod adopts content analysis method and index method，first of all，high iron industry in our country the status quo of social responsibility information disclosure of listedcompanies to a general description and analysis，from a macro level to grasp high ironindustry level of social responsibility information disclosure，and then through theanalysis of the specific case of Yuanwanggu company from micro level to further graspthe high iron industry the actual status of the social responsibility of informationdisclosure．According to the full text analysis，sum up the existing problems，targetedoptimization suggestions．Through research，this paper argues that: at present，China’shigh iron industry social responsibility information disclosure laws and regulations isnot sound， weak consciousness of disclosure， disclosure content is notcomprehensive， qualitative description is not specific and quantitative informationdisclosure， disclosure form do not have much less，lack of independent third auditing，etc．Therefore，our government should perfect the relevant laws and regulations as soonas possible，to establish the combination of mandatory and voluntary corporate socialresponsibility information disclosure system，strengthen supervision，to encourage highiron industry enterprises to fulfill social responsibility into the enterprise culture anddevelopment strategy，regulate the content and forms of corporate social responsibilityinformation disclosure，and actively carry out the third party independent auditingsystem，so that the high iron industry in our country further improve the socialresponsibility of information disclosure．...