Research On Corporate Social Responsibility Information Disclosure

One of the important role of the capital market in the allocation and optimization of resources, promote the whole market mechanism more perfect. In recent years, the legal thought more and more thorough public thought, the relationship between rights and responsibilities of enterprises has attracted public attention. We focus on the right issues in terms of social resources and at the same time to obtain the right to discuss the enterprise should full fil obligation and how to perform the obligation of. With the transformation of the mode of economic development, the establishment of reason able market relations becomes the future economic development strategy the core business. The actual demand of social diversification, the social responsibility of enterprises pay more attention to the public commitment, stakeholder information needs will become more and more complex, and also have higher requirement son the information quality standards. At the same time, the operator of the enterprise also noticed to conform to the trend of market development, the enterprise in addition to increase the economic benefit and increase business profits, but also must bear certain social responsibilities. Nowadays, sustainable development has become an important goal of our economic development, policies and regulations also encourage, requests the enterprise social responsibility in the disclosure, and to regulate the disclosure form. Only the traditional accounting model reflect the enterprise assets, liabilities and cash flow, it is difficult to achieve a comprehensive reflection of corporate social responsibility to full fill the situation. Therefore, study the problem of social responsibility information disclosure, accounting target is fit with the current economic construction, has a strong practical significance. In addition, the corporate social responsibility information disclosure theory, China is still at the initial stage, has not formed a complete theoretical system, the framework, the social responsibility information disclosure system security research has theoretical significance for the development of the science of accounting.This paper argues that the social responsibility information disclosure is very necessary for improving the development of the society and the market economy system, and carries on the proof of this view. There is also the possibility analysis of disclosure of social responsibility information, and as a basis to construct the social responsibility information disclosure index. Goal, principles are put forward in this paper in order to ensure a reasonable standard of information disclosure, information disclosure. To investigate the information needs of stakeholders to analyze the enterprise should disclose the social responsibility information, to obtain social support, expand the social benefits of enterprises. According to the information needs of stakeholders, the construction of social comprehensive contribution rate to meet the information needs, between the enterprise and the society to achieve good communication effect, so that the social responsibility behavior of enterprises more trans parent, let the public know more about corporate social resource usage, make the society of corporate social responsibility for effective evaluation. Finally, also successfully a series of proposals put forward to the index can be used to make the utility index, higher.