The Research On Social Responsibility Accounting Information Disclosure Of Wuling Power

With Social responsibility accounting information disclosure was proposed has obtained the unceasing development,many enterprises in the pursuit of the-management goal of profit maximization,at the same time also more and more attention to the fulfillment of social responsibility and social responsibility accounting information disclosure.Of enterprise social responsibility accounting information disclosure has become the inevitable trend of development,enterprise only responsible to fulfill social responsibility,to the disclosure of social responsibility,which has laid a good foundation and the research on corporate social responsibility accounting information disclosure of the actual situation to safeguard the legitimate rights and interests of enterprise employees,suppliers and consumers,is helpful for the government to strengthen macro-control,improve the credibility of enterprises,promote the sustainable development of enterprises and society.WuLing electric co.,LTD.Is China power investment corporation holding large state-owned enterprises in the electric power development and management,is very influential in the field of industry,together with the particularity of its industry,resource intensive characteristics make it to the environment,the resources the burden is relatively larger than that in general enterprises,based on the principle of liability ratio,WuLing electric co.,LTD.,the social responsibility is a few more.WuLing electric power co.,LTD.,therefore,the social responsibility accounting information disclosure has a model,is necessary.And the establishment of an independent social responsibility report,can effectively reduce resource waste and environmental pollution,for investors,creditors,customers,employees and society,government is responsible for,really be true to the social responsibility accounting information disclosure.While boosting social responsibility accounting information disclosure to bring more benefit for the enterprise,provide experience for the development of power industry in China,makes WuLing power of social responsibility accounting information disclosure system has important significance.WuLing electric power company for economic business,moral behavior and so on many aspects of social responsibility information disclosure can improve the social public understanding of WuLing electric power company,to make them out as long as it is power on environment pollution caused by the error,reduce the pressure of public opinion,build public confidence in the power generation,building JinWeiZhou power plant's good social image.This article is divided into the following five parts:The first part,introduction.Introduces the research background,purpose and significance of this paper,and the social responsibility accounting information disclosure literature review at home and abroad.And expounds the research methods of this article,the research framework.The second part,the relevant theory.System introduces the social responsibility accounting information disclosure of related theoretical basis and current social responsibility accounting information disclosure standards.The third part,WuLing electric power co.,LTD.,the description of the social responsibility accounting information disclosure status quo.On WuLing electric power co.,LTD.,introduces the basic situation,this article from WuLing electric power co.,LTD.,the social responsibility accounting information disclosure of the environment,form,content and evaluation carried on the detailed narration,and stated the current motivation of social responsibility accounting information disclosure,content and verification requirements,and to find out the WuLing electric co.,LTD.The problems existing in the social responsibility accounting information disclosure provide guidance.The fourth part,WuLing electric power co.,LTD.,the social responsibility accounting information disclosure problems and cause analysis.Through comparing with the national grid in the same industry enterprises,puts forward WuLing electric power co.,LTD.,the social responsibility accounting information content is not comprehensive,lack of information authenticity,information lack of comparability,the lack of specialized management from four aspects.And from the disclosure of social responsibility consciousness is not strong,lack of corresponding laws and regulations and rules,accounting personnel professional quality co.,LTD.,the supervision strength is not strong four aspects to WuLing electric power co.,LTD.The problem of the social responsibility accounting information disclosure in detail.WuLing fifth part,the research electric power co.,LTD.,the social responsibility accounting information disclosure situation,based on the presented information disclosure to reveal the characteristics of enterprise social responsibility to promote enterprises to improve disclosure of enthusiasm,to establish the company specific situation of the social responsibility accounting disclosure mode,strengthen accounting personnel training,improve the social responsibility evaluation system,strengthen the social responsibility accounting information of internal and external audit five Suggestions.