The Research On Society Responsibility Accounting Information Disclosure Of Food Industry In China

Since China’s reform and opening up in the 1979,our country economy has been developmenting fastly, the society is in constant progress, people’s living standard has been greatly increased, but our country people’s guality of life doesn’t get corresponding improvement.Especially frequent food safety problems,not only seriously damage the legitimate interests of consumers, even good health.Reported in recent years sanlu "melamine"incident, shuanghui "clenbuterol" events, fu xi "rotten meat", "gutter oil" events, such as food safety problems, make a lot of consumer concern whether can safely purchase domestic food, some consumers even mistrust about food enterprises in our country. Food safety problems not only influence people’s normal life, also can affect food enterprise own development, and even affect the development of food industry in our country. With the emergence of social problems such as food safety problems, the enterprise has not only the pursuit of production operation and economic benefit, and to balancing the needs of stakeholders. As a result, more and more companies in order to better development for the social responsibility accounting information disclosure, but our country enterprise society responsibility accounting information disclosure is uneven industry, food industry, the proportion of social responsibility accounting information disclosure is very low. But the food industry is closely related to our daily life, the food industry of social responsibility accounting information disclosure is particularly important.This paper introduced the selected topic background and significance, and the question on corporate social responsibility accounting information disclosure at home and abroad, summarized the research achievements of this paper, based on the stakeholder theory, information asymmetry theory, sustainable development theory, theory of information transmission, to analyze the necessity of research on social responsibility accounting information disclosure. In this article, through analysis of the food industry in our country the present situation of the social responsibility accounting information disclosure, find the problems existing in the social responsibility accounting information disclosure, this paper analyzes the reason of the problem, and through the analysis of the domestic performance of good corporate social responsibility,and in the developed countries food industry by analyzing the current situation of the social responsibility accounting information disclosure and experience, puts forward some Suggestions and measures to solve these problems, and pointed out in this paper, we study limitations and future prospects. Research of this paper is trying to reduce food safety problems, and provide the contribute to the development of corporate social responsibility accounting in China.