Research On Social Responsibility Accounting Information Disclosure Of Agricultural Listed Companies

Corporate social responsibility information disclosure is the process of the enterprise to release its social responsibility information to the outside,and is the way how managers communicate with stakeholders.Government institutions,social organizations and the people require companies to perform the corresponding social responsibility,and monitors performance situation of the enterprise.Therefore,the high quality of corporate social responsibility information disclosure has become to the multi-stakeholder demands.Agriculture as the first industry is the basis of the whole maintain sustained economic development and social stability,is the guarantee of the whole country maintain a stable and harmonious.Due to the particularity of its own,such as the product is directly related to people’s physical health,relationship to increase farmers’ income,promote rural urbanization,agricultural listed companies in the pursuit of their own economic interests at the same time,want to assume greater social responsibility.The implementation of its social responsibility nature also received broad attention.This paper through to the social responsibility accounting information disclosure of related literature of China and abroad,to our country agricultural listed companies’ social responsibility reports,annual reports,as the research sample,notes to the form of corporate social responsibility accounting information,analyzes the content,find out the present problems and analyze the reason.According to the existing problems in combination with the practical situation of our country,construct the social responsibility accounting information disclosure of listed companies belonging to agriculture system,and connecting with the concrete company is verified,the disclosure of social responsibility accounting information analysis and evaluation.