Research On Social Responsibility Accounting Information Disclosure Of China’s Food Enterprises

With the rapid development of the economy,the attention of all sectors of society to the fulfillment of social responsibility of enterprises has continued to rise.Food safety is one of the most concerned real issues for the public.As an important pillar industry of the national economy,food enterprises are particularly important in fulfilling their social responsibilities.In particular,the leading enterprises in the food industry that have already been listed should pay more attention to the disclosure of social responsibility accounting information in the course of business.This paper begins with the status quo of social responsibility accounting information disclosure of food enterprises,and selects 32 companies that disclose social responsibility reports from listed companies in the food industry in 2017 as sample objects,based on signal transmission theory,sustainable development theory and stakeholder theory.To construct an evaluation system for social enterprise accounting information disclosure content of food enterprises.Through in-depth research,it is found that there is a lack of key disclosures on food safety,lack of quantitative accounting information disclosure,and low readability of information disclosure.The problem,followed by the government,enterprise,and society,found the causes of the problems,mainly in the following: lack of unified social responsibility accounting information disclosure standards,no relevant regulatory authorities to supervise,the public’s sense of social responsibility is insufficient,lack of the first Tripartite certification body auditing and other aspects.Combining with the case company Shuanghui Group,the in-depth study of the social responsibility accounting information disclosed in 2011-2017 reveals that Shuanghui Group also has a basis for the compilation of social responsibility accounting information,which is not updated in time,and the length of preparation is not long enough.The content of the compilation was too textual,and then compared the social responsibility accounting information disclosed by Shuanghui Group in 2017 with Yili Group,and found that Yili Group was more complete in disclosure and more quantitative in disclosure.Finally,suggestions on how to improve the quality of social responsibility accounting information disclosure in China’s food industry from the three levels of government,enterprises and society,including: improve the laws and regulations on the disclosure of social responsibility accounting information of food companies,increase the supervision of third parties,and raise awareness of social enterprise accounting information disclosure in food enterprises.