Research On The Disclosure Of Social Responsibility Accounting Information Of Listing Corporation In Food Industry

The Chinese Dream builds a blueprint for economic development and social progress,corporate citizen has risen to a new height.Corporate citizen requires enterprise who should to abandon the narrow concept of development to seek the balance of the interests of the stakeholders and actively fulfill the social responsibility.Since China Power Grid has made an important step in 2006,the social responsibility report in China has developed.Food industry listing Corporation,However,which reveal social responsibility report of seriously insufficient quantity and quality have poor awareness of social responsibility.Food safety incidents emerge in an endless stream.The industry which is closely related to people's lives is extremely challenging people's endurance capacity and confidence.Food industry listing Corporation social responsibility accounting information disclosure which is an important way to protect the rights and interests of stakeholders is a key initiative to curb food safety incidents occur again and to reshape the food industry image.Therefore,there is significance to research on social responsibility accounting information disclosure of listing Corporation in food industry.Based on the research of domestic and foreign scholars and the existing theory,the article has constructed a preliminary framework of Food industry listing Corporation social responsibility accounting information disclosure system.In order to dig deeply the social responsibility accounting information of listing Corporation in the food industry and to understand the status and problems of the social responsibility accounting information disclosure of listing Corporation in the food industry,the author takes the food industry 52 listing Corporation as the object to carry on the research.Through the data which collected by hand,I found that Food industry listing Corporation which lack of food quality and safety responsibility consciousness has low social responsibility accounting information disclosure index.On the basis of empirical study,the author concludes the key factors that affect the social responsibility accounting information disclosure of listing Corporation in the food industry.Empirical results show that,Food industry listing Corporation social responsibility accounting information disclosure level has positive relationship with firm scale,corporate profits,proportion of independent directors and importance of enterprise,meanwhile,credit capacity and the proportion of the first largest shareholder has negative relationship with the social responsibility information accounting disclosure.The author combines the existing problems and influencing factors of social responsibility accounting information disclosure of listing Corporation in food industry to put forward countermeasures and suggestions that contains laws and regulations,social responsibility accounting information disclosure system,social responsibility consciousness and the three party supervision.