| With the development of our country’s society and economy,the performance of the social responsibility of the power industry,which is in a fundamental position in the national economy,has received widespread attention.The disclosure of social responsibility accounting information is an important way for us to understand the performance of the social responsibility of the power industry,and the visual reflection of performance.As a carrier of social responsibility accounting information disclosure,the disclosure of social responsibility reports is as important as the disclosure of social responsibility accounting information.However,the related fields of social responsibility accounting information disclosure in China’s power industry are still in the exploratory stage.Company C in China’s power industry has been actively participating and effectively implementing social responsibility accounting information disclosure.Therefore,taking company C as a case company,it is necessary to find out the problems in its social responsibility accounting information disclosure,summarize the reasons,and improve the countermeasures.Starting from this background,this article first defines the concepts related to corporate social responsibility accounting information,and introduces the theoretical basis of social responsibility accounting information disclosure.On this basis,by analyzing the social responsibility performance of China’s electric power industry,this paper leads to the research on the disclosure of C company’s social responsibility accounting information and analyzes the current status of C company’s social responsibility accounting information disclosure.Secondly,by comparing the current status and level of C company’s social responsibility accounting information disclosure in the power industry,it summarizes the main internal and external problems and causes of C company’s social responsibility accounting information disclosure.Third,due to the rapid development of the U.S.electric power industry and its significance for reference,it draws on the experience of U.S.electric power company’s social responsibility accounting information disclosure in the U.S.electric power industry,and combines the major problems and causes of Company C from internal and external The level further proposes countermeasures to improve C company’s social responsibility accounting information disclosure,namely,to strengthen employees’ commitment and participation awareness of the importance of social responsibility,improve the C company’s social responsibility accounting information disclosure evaluation system and evaluation indicators,and regulate the power industry’s social responsibility accounting information disclosure.Standards,strengthening the supervision of social responsibility accounting information disclosure in the power industry,and establishing a reward and punishment mechanism for social responsibility accounting information disclosure.Finally,it is concluded that I hope that through the improvement of the above countermeasures,it can play an important role in improving the disclosure of C company’s social responsibility accounting information,in order to form a positive impact in the power industry,and draw conclusions. |