Research On Social Responsibility Accounting Information Disclosure Of Forestry Listed Companies Based On Value Chain

Fulfilling social responsibility is an important symbol of an enterprises increasingly standardized.At the present,environmental problems are becoming more and more prominent.Besides the common social responsibility,forestry Enterprises also undertake some special social responsibility,such as afforestation,environmental protection,ecological protection,utilizing the forest resorce sustainably.How to fulfill the social responsibility,improve the level of social responsibility accounting information disclosure,accept the supervision of interested parties are important tasks in the process of becoming increasingly standardized and strong.So my article put the social responsibility accounting information as the main research object.First,The paper analyzed the general social responsibility and special social responsibility of forestry enterprises.From the whole society perspective,I setted up value chain model of forest enterprises and setted up the social responsibility priority model of forest enterprises by it.Social responsibility of forest enterprises is divided into three levels.Second,According to the characteristics of production and management of Forestry Enterprises,the paper designs 41 indexes on the basis of the order model to evaluate the level of social responsibility accounting information disclosure.The result shows that more and more forestry enterprises choose to disclose social responsibility accounting information,but it's still at a relatively low level.The level of social responsibility accounting information disclosure of the first class enterprise(without the forest resources)is better than that of the first class enterprise(with the forest resources).The level of the listed forestry companies' social responsibility accounting information disclosure is the best in the first social responsibility,and is the worst in the second social responsibility.Last,based on the above research results,the paper proposed 10 improvement suggestions from the aspects of core enterprises and social relations.