Research On The Social Responsibility Report Of Military Enterprises In A Speciality

Along with the people to the understanding of sustainable development and deepening of the growing China production enterprises to participate in international collaborative activities,the public evaluation for the good image of an enterprise is no longer limited to its size and profitability,and begin to pay more attention to the enterprise to make contribution to the whole society.Military enterprises as an important central enterprises to obey the will of the state and national strategy is the highest mission,to ensure on time and quality completion of weapons production tasks,safeguard national defense and military modernization,the development of military economy at the same time,should also make a good exemplary role in fulfilling their social responsibilities.At present,the social responsibility information disclosure form is more diversified,and the independent social responsibility report compared to the traditional financial statements easier to read and understand the non finance staff,so the independent social responsibility report disclosure form has become the main mode of disclosure of corporate social responsibility information flow.Corporate social responsibility report,the disclosure of the contents and forms of the report will directly affect the interests of the relevant parties to the company's cognition.Because the military enterprise social responsibility has special attributes within the industry,compared with foreign military enterprises.China's military enterprises independent social responsibility report released late,the disclosure of the report content and form two aspects there are large gaps and deficiencies.A military enterprises(hereinafter referred to as A company)as an independent member of the new disclosure of corporate social responsibility report,the report of the problems with the military industry in general.the report is more perfect and upgrade space in content and form.Through a detailed analysis of A corporate social responsibility report problems and put forward some suggestions for A company to hope for China's military industry with the same type of problem of the enterprise to provide practical experience.Study on significance of A corporate social responsibility report problems are also derived from this.The national security industry characteristics of A company to serve the country,the army maintenance based on the stakeholder theory,the social responsibility report and social responsibility accounting related concepts as the basis,in-depth study of the problems of the A company social responsibility report exists in content and form and motivation,released with the world's leading military group of Europe's Airbus group the social responsibility report were analyzed and compared,and find out the gap and summarizes useful experience,starting from the two levels of internal and external,propose optimization of A company's social responsibility report.The internal level of the proposal is divided into four aspects:first,in-depth report show the military characteristics,and strive to improve the level of A report from the two dimensions of the depth and breadth of the report;second,quantitative data rich information of social responsibility report,using financial indicators to reflect the corporate social responsibility information has increased the credibility of the report;third table A,value added as one of the corporate social responsibility report disclosure form,the use of social responsibility accounting information to improve the comparability of the report;fourth,to fulfill their social responsibility to rise to the company strategic level,to achieve a win-win situation through the integration of responsibility and development strategy.At the external level,there are two points,one is to strengthen the promotion of social responsibility legislation and industry organizations;two is to strengthen the construction of Social Responsibility Evaluation mechanism.In this paper,we hope that through the above research,to build suitable for A company and our country's military enterprise social responsibility report system,improve the quality of China's military corporate social responsibility report provides a valuable reference.At the same time,the release of the report is not the original intention,the ultimate goal is the hope that through the compilation of the report and release,will penetrate the concept of social responsibility and index system to the management of A company,the company formed a strong executive power.