Research On The Problem Of Social Responsibility Accounting Information Disclosure Of Food Companies In China

Today,with the rapid economic development,the social is more and more concernedabout corporate social responsibility.As the main body of social development,enterprises should pay attention to social benefits while pursuing economic benefits.Compared with other industries,the food industryhave a more intimate relationship with public.Although some food companies in our country have chosen to publish social responsibility reports to disclose social responsibility accounting information,but what is the quality of the report? Whether the reports are true or not? Is it really meaningful for the public to read social responsibility reports? These problems are helpful to improve public awareness of social responsibility,improve the quality of accounting information disclosure of social responsibility of food enterprises in China,and ensure food safety.This paper uses the method of literature research and case study combining with our country,the two cities of Shenzhen and Shanghai listed food companies as the object of research on accounting information disclosure of Chinese corporate social responsibility of food.The first part introduces the research background and makes a literature review of the research status at home and abroad.The second part is on the basis of literature review on theoretical analysis,discusses the necessity of accounting information disclosure of social responsibility in Chinese food industry,and puts forward to strengthen the social responsibility accounting information disclosure for food safety in our country the development of enterprises is very necessary.The third part is a comprehensive study of 32 Sample Firms' social responsibility report in China in 2015,and constructs the corresponding evaluation system to analyze the content of disclosure,we found that Chinese food listed companies disclosure disclosure is not comprehensive,lack of focusing on food safety disclosure,authenticity and readability,lack of disclosure of quantify information by the accounting treatment.The fourth part is the analysis of Shuanghui group as a case,through the analysis of the financial report and social responsibility report,and compared with the same industry,by analysis we found that although Shuanghui group have released social responsibility report for 8 consecutive years,but there are still lots of problems with low quality,the content is not perfect and so on.The fifth part is the reference of the food corporate social responsibility accounting information disclosure experience from America,mainly about the true and comprehensive content,perfect laws and regulations,the third party taking part in,and the higher consciousness of disclosure of social responsibility.The sixth part of the article set up countermeasures and suggestions from the government,the society and the enterprise this three aspects,such as putting forward to strengthen the laws and regulations,formulating the relevant accounting standards,increasing publicity efforts to improve the social public and corporate'consciousness of social responsibility disclosure,strengthening the third party supervision,putting the "big data" into the social responsibility information disclosure and strengthening the food safety management system construction etc.