Research On Social Information Accounting Information Disclosure Of Tourism Enterprises

With the rapid development of the global economy,the improvement of people's living standards,China's tourism industry has developed rapidly,and gradually become a pillar of the national economy industry.However,due to the rapid development of tourism,while promoting economic growth,it also triggered a series of negative effects,such as environmental pollution,visitors living safety is difficult to guarantee,more and more people pay attention to tourism corporate social responsibility.Therefore,it is of great value and significance to study the disclosure of social responsibility accounting information of tourism enterprises with Zhong Qinglv as an example.Firstly,it introduces the research background of the article,the research trends at home and abroad,puts forward the contents and ideas of the article,and then analyzes some theories of social responsibility accounting information disclosure in tourism enterprises,which lay a theoretical foundation for the study of tourism corporate social responsibility accounting information disclosure.This paper studies the accounting information disclosure of tourism enterprises with 27 listed companies,and finds out the problems existing in the accounting information disclosure of social responsibility accounting: the sense of social responsibility accounting information is not strong,corporate social responsibility accounting information is not comprehensive,social responsibility accounting information disclosure is mainly qualitative information,corporate disclosure of social responsibility accounting information model is not unified,the lack of audit makes the reliability of social responsibility accounting information difficult to be guaranteed.On this basis,the paper analyzes the status of accounting information disclosure of Zhong Qinglv social responsibility.Finally,according to the situation of information disclosed by Zhong Qinglv,some countermeasures are put forward from the aspects of information disclosure environment,disclosure content,degree of disclosure and credibility of disclosure,in view of the problems existing in the information disclosure of tourism enterprises.