The Social Responsibility Cost Management Research Of Hydropower Enterprises

Hydroelectricity is one of the clean resource which affacts envirnment little. While the hydroelectricity in our countiry rank the first in the world. Highly developing hydroelectricity is the tendency of electricity industry in the future. With the development of economy and society, the globalization of economy and the internalization of company management gradually deepen. The government, media, customers, the public and other stakeholders all hope companies take more social responsibilities when they realize their own profit. Hydroelectricity companies take huge social responsibilities when they procure profit. Taking social responsibility means bare the buddern of social responsibility cost. Social responsibility brings new theories and adjust to traditional cost accounting and management. Company cost accounting and management focus on offering information to companies to make better decisions and run better. This paper means to bring up the viewpoint that hydroelectricity companies should strenghten the contribution of social responsibility cost management and build up comprehensive, systemetic social responsibility internal control, based obsorbing the essence of domestic and oversea company social responsibility and cost management theories.The research analyzes the status quo of domestic and oversea social responsibility theories and introduces company social responsibility theory basis like stakeholder theory, offtering theory support of this research. Secondly, paper defines the meaning and digest of hydroelectricity social responsibility conferring relative theories. Thirdly, this paper classifies social responsibilies of hydroelectriciy companies from the economical use of cost to four aspects, stuff responsibility cost, envirenment resource cost, community profit cost and safety responsibility cost, and classifies to conpulsory responsibility cost and vonlenteirre responsibility cost. Then paper concoludes the impetus, standards, methods of hydroelectricity companies social responsibility cost management and indentifies the base of hydroelectricity company social responsibility cost management. Then paper builds up hydroelectricity company social responsibility cost management from two aspects, internal control system and outside-oriented system. Then, finally find out existing problems of hydroelectricity company social responsibility cost management in our country and give strageities.