Discussion Ono The Corporate Social Responsibility Accounting Information Disclosure Of Zjcc

In the past a long time,enterprises are to maximize shareholders' wealth as their own goal.In the guidance of the target,the company's accounting is mainly concerned about some of the micro economic indicators,such as common financial position,operating results and cash flow.Although the enterprises' economic benefits have developed,but such development led to increasingly serious social problems,such as environmental pollution,destruction of ecological balance,workers rights are not protected,consumer interests are infringed.Such problems have a negative impact on the corporate social efficiency and the whole society to improve the overall welfare in this context.With the increasing attention of people to these problems,the goal of enterprise shareholders financial maximization is criticized by the government and the general public.They require companies not only to pursue economic interests,but also to improve their social responsibility and social identity.In recent years,the domestic social responsibility on the study of accounting information disclosure is growing,and also made some theoretical results.But overall,it is not with economic development and the actual needs of our society to adapt.To some extent,restricted the information users of corporate social responsibility judgments,and cause them to not be based on effective information to the appropriate choice and action.The mineral resources exploitation industry has the characteristics of "high energy consumption and high pollution",which belongs to heavy polluting enterprises.Production and other activities of the company not only need to consume a lot of energy,but also discharge a large number of waste water,waste gas and other pollutants to the external environment.Under this background,this paper selects ZJCC as a case analysis.There is a certain theoretical value and practical significance.This paper is divided into six parts.The first part is the introduction.Firstly introduced the research background and significance of this paper,and then reviewed the corporate social responsibility accounting disclosure of domestic and international related research status,and finally we introduce the research ideas,research methods and structure arrangement.The second part firstly introduced some relevant concepts of corporate social responsibility accounting,and then explores the objectives and principles,contents and ways of corporate social responsibility accounting information disclosure.Finally,the four basic theories of corporate social contract theory,stakeholder theory,asymmetric information theory and sustainable development theoryare expounded.The third part is the analysis of the case of Zhejiang copper company.The background of the survey and the case of ZJCC are introduced at first,and then the social responsibility of the disclosure of the report were in-depth analysis.We found the following problems: the sense of disclosure of corporate social responsibility accounting information is not strong,disclosure in a single way,the content is not sufficient and objective and lack of comparability,the quantitative information disclosure was too less.Finally,we did reason analysis according to the problems.The fourth part introduces the experience of accounting information disclosure of corporate social responsibility in the UK,and summarizes some enlightenment to China: establish the government leading position,improve the CSR accounting information disclosure system,strengthen communication with stakeholders,promote the research of social responsibility accounting,encourage enterprises to voluntarily disclose social responsibility accounting information.The fifth part puts forward the countermeasures for improving ZJCC social responsibility accounting information disclosure,which are divided into two parts.The first part is to improve the external environment of the company,including: strengthen the theoretical research of CSR accounting information disclosure,guide the development of social responsibility accounting evaluation index system,establish the supervision and evaluation mechanism,the transition to mandatory disclosure and strengthen the third party audit.Another part of the countermeasures is to take measures to the company's internal problems,including: strengthen corporate social responsibility accounting information disclosure consciousness,reasonably define the content of CSR consciousness,define the content of CSR accounting information,improve the internal social responsibility accounting information disclosure system of the company,reduce the cost of disclosure and improve the personnel professional ability.Finally,summarize the research results and the limitations of the research.