Information Demand Oriented Enterprise Financial Report Disclosure Perfect Research

With the rapid development of economy,there are some problems appearing,such as ecological destruction,environmental pollution,the quality of the product safety,corporate reputation frequently appearing hidden dangers,enhancing the staff's consciousness,the social development unsustainable and so on.Under this premise,the enterprise stakeholders in addition to paying attention to reflect the financial information of enterprises operating results,pay more attention to social responsibility of related information,the traditional financial reporting system has been unable to meet the needs of all stakeholders of enterprise accounting information.In this paper,based on the changing needs of stakeholders,under the perspective of social responsibility,the normative research and empirical research are carryed out which based on 70 listed steel companies and 60 listed high-tech enterprises information disclosure level of satisfaction with the information disclosure and information demanders,the followings are the main conclusions:? The social responsibility information disclosure or not has statistically significant difference in different industrial sectors on the company's information disclosure level(VDI)and information demanders information disclosure to its satisfaction(CSI)?It is higer that the steel corporate social responsibility disclosure or not affecting the degree of information disclosure complete and the information demanders degree than those influence in high and new technology enterprise.?In the view of the iron and steel industry,according to the size of the enterprise,take the different forms of social responsibility information disclosure of social responsibility information disclosure.