Research On Social Responsibility Accounting Information Disclosure Of Listed Companies In China

The wave of economic globalization has had a profound impact on China,and the Western corporate social responsibility movement also began to rise in our country.Although China has witnessed rapid development of economy,many companies caused a series of social problems because of their operating to maximize profit.Government,the public and non-profit organizations have paid more and more attention to corporate social responsibility issues.The listed companies as the industry leader extended more extensive,profound impact on the community,and should set an example in the implementation of social responsibility accounting information disclosure.Social responsibility accounting information disclosure is a means to urge enterprises to fulfill their social responsibility and accept social supervision.It is of great practical value to study the social accounting information disclosure of listed companies in China.This paper first elaborates the research background and the research significance,summarize the domestic and foreign literature,and has put forward the research framework of this article,as well as the research contribution and the insufficiency.Secondly,this article explains in detail the connotation of corporate social responsibility,social responsibility accounting,the motivation of disclosure of social responsibility accounting information and disclosure model.And then from the perspective of stakeholder theory,external theory and sustainable development theory,this paper demonstrates the necessity of social responsibility accounting information disclosure from the theoretical level.Thirdly,this paper analyzes the present situation of social responsibility accounting information disclosure of listed companies in China by using descriptive statistical methods,and points out the existing problems and analyzes the causes of the problems.Thirdly,this paper tries to construct the disclosure framework of social responsibility accounting information,including disclosure target,disclosure principle,disclosure content and disclosure mode,and constructs the social responsibility accounting reporting system.Finally,from the government,enterprises,accounting firms,industry associations and the public and other angles,this paper puts forward measures to improve the social responsibility accounting information disclosure,including the enhancement of corporate social responsibility awareness,improve the relevant laws and regulations,enhancement of social responsibility accounting research,enhancement of the supervision of information disclosure and establishing a third party authentication system.