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

With the development of economy and society,the role of business gradually in transition,Since problems of labor relations,environmental protection and food safety occur frequently,business and the community began to realize,because the enterprises in the pursuit of profits so that it impact various aspects of the society.therefore,they must undertake social responsibility.What's more,Stakeholders not only need financial accounting information,but also need to integrate corporate social responsibility accounting information in analyze and decision-making.In this context,it is necessary to disclose the social responsibility accounting information.Listed companies act as a leader in the enterprise,their profitable ability is stronger and the impact on society is naturally more significant,and they have the responsibility to disclosure the accounting information.Therefore,the disclosure of social responsibility accounting information of listed companies plays an important role in the coordinated development of enterprises and society.The research of social responsibility accounting information disclosure in C hina's academic circles and government institutions started later than the developed countries,it has not formed a complete theoretical system,and the form,content as well as methods of social responsibility accounting information disclosure had no unified standard yet,so majority of C hinese listed the company is not mature in disclosure practice,there is still large room for improvement.Although the advanced experience of other countries is worth learning,but its mode is more mature so that if it been applied to our country directly could not solve the existing problems.Therefore,this paper summarizes the situation of listed companies in the disclosure of social responsibility accounting information disclosure in C hina,analyze the existing problems,and reference the experience of other countries selectively,combined with the actual situation of China's listed companies,put forward proposals on solving the problems.