Research On Social Responsibility Accounting Information Disclosure Of Listed Steel Corporation

Listed companies in the steel industry to achieve their economic goals while also led many to think about social issues such as the environment has been broken ring, the serious problems of environmental pollution, lack of proper maintenance of employee rights,consumer rights are not protected, ect. Issues. In addition to the company responsible for its interal production and business activities, but also must take into account the impact on society of their own development, to assume social responsibility, enhance pollution prevention efforts to maintain the ecological balance of the environment, the relationship with the company’s employees to handle, making the company a more harmonious and stable economic and social development. So far. China’s steel industry companies on social responsibility accounting information disclosure is still at a low level, there is a disclosure of incomplete, not standardized, the lack of quantitative indicators and other issued. The country has not enacted regulatory requirements specifically for the steel industry to disclose social responsibility accounting information, did not form suitable for China’s actual conditions of social responsibility accounting information disclosures system.which will have a serious impact on the quality of information disclosure, so that stakholders can not be on steel Listed companies should fulfill social responsibility to make an objective assessment, it can not make the right decision on the information disclosed by the company. Faced with this situation, the steel industry companies to explore social responsibility accounting information disclosure research is particularly important.Through the study of domestic and foreign literature and social responsibility accounting information disclosure related to the steel industry of listed companies in Social Responsibility Report, the Annual Report, Notes to Financial Statements for the study samples, disclosured of corporate social responsibility for the situation in-depth analysis of accounting information to identify their common problen and cause analysis. According to the steel industry in the listed companies to disclose the existence of the problem, constructed exclusively listed companies in the steel industry social responsibility accouting information disclosure system, after the disclosure of accounting information for the goals, principles and content analysis, from the economic responsibility, environmental responsibility, employee resources, responsibility, social welfare responsibility in these four categories to determine the specific disclosure index, and these indicators comprehensive evaluation in accordance with certain methods, designed for listed companies in the steel industry’s social responsibility accounting information disclosure evaluation form. Based on this proposed safeguards to ensure system operation. maninly to improve the company’s information disclosure awareness, improve the company disclosed the relevant norms, improve the quality of accounting personnel,strengthen information discosure regulation. Finally, Hebei Iron and Steel, for example, to disclose System applied to practical cases in Hebei Iron and Steel, to analyze its social responsibility disclosure of accounting information, and gives the final results of the evaluation.