| With the development of economy and the progress of the society, only paying attention to economic benefit has already cannot meet people’s requirements to enterprises. Enterprises should also undertake the responsibility to the whole society.Nowadays, the pollution of the environment, product quality and safety, labor rights and compensation problems have become increasingly serious, resulting in adverse effects on the development of the society. The community pays more and more attention to enterprises’ social responsibility, especially the responsibilities enterprises have on ecological environment, human resources, social welfare in addition to economic responsibility. In the process that people make implement and implement assessment of social responsibility develop to operational direction, as the important part of enterprise information system, accounting will play an important role, and then social responsibility accounting emerges as the times require. Social responsibility accounting is the extension and development of traditional accounting and its implement is the important foundation to conduct systemic social responsibility accounting and accurate disclosure of enterprise economic activities. As an important carrier of social responsibility, power listing corporation should fully implement social responsibility accounting. Social responsibility accounting information is an important part of the economic information, and is the most direct embodiment of process and outcome of enterprise implementing responsibilities,and is also the basis for information users to make economic decisions. The quality of social responsibility accounting information disclosure is directly related to whether the decisions that information user make are correct, and then affects the benefits balance of all stakeholders in enterprise, and eventually affects the overall interests of enterprise.In order to measure the pros and cons of power listing corporation social responsibility accounting information disclosure situation, and guide power listing corporation to conduct comprehensive and systemic social responsibility accounting information disclosure, based on the existing research achievements at home and abroad,and combining characteristics of power listing corporation and the connotation of the social responsibility of corporation, this paper establishes evaluation index system of power listing corporation social responsibility accounting information disclosure including shareholders, employees, consumers, environment protection, community service and other stakeholders, and use index method evaluate power listing corporation social responsibility accounting information disclosure and draw the relevant results. In order to solve casual disclosure mode selection, inconsistent disclosure scope, lack of quantitative disclosure information, casual disclosure content arrangement and other problems in the evaluation result, taking power listing corporation managements’ viewand considering the feasibility and practicality, this paper puts forward the corresponding measures including regulating the disclosure mode, setting the content of disclosure, strengthening evaluation work and so on to improve power listing corporation social responsibility accounting information disclosure, and the measures are significant to regulate power listing corporation social responsibility accounting information disclosure. |
