Research On Accounting Information Disclosure Of Social Responsibility Of Pharmaceutical Enterprises In China

The rapid development of economy is conducive to the continuous growth and progress of Chinese enterprises.At the same time,many enterprises have seriously affected the ecological environment and sustainable development of enterprises at the cost of damaging the environment and people's health,and the public's demand for enterprises to fulfill social responsibilities has been increasing.New era,the new idea of enterprise management and the ecology civilization construction to corporate social responsibility endowed with new connotation and new direction,the public disclosure of corporate social responsibility of the enterprise content increase and demand growth,the demand is higher and higher,to the enterprise not only pay attention to corporate social responsibility to fulfill the scope of the also examines the accuracy and timeliness of the corporate social responsibility information.As one of the industries to ensure people's health and life safety,pharmaceutical enterprises should pay more attention to the fulfillment of social responsibility issuance.Therefore,it is of certain practical significance to study the social responsibility accounting information disclosure of pharmaceutical enterprises.First of all,the study on corporate social responsibility,social responsibility accounting and social responsibility accounting information disclosure were elaborated.The research deeply analyzes the connotation of social responsibility and discusses the relationship between stakeholder theory and corporate social responsibility.It pointed out that enterprise accounting information disclosure is an important reference for different stakeholders to make decisions,and it is very important for the development and operation of enterprises.The study also USES the theory of welfare economics to analyze the significance of corporate social responsibility,and puts forward the necessity and role of corporate social responsibility accounting information disclosure.Secondly,the present situation and problems of social responsibility accounting information disclosure of pharmaceutical enterprises in China are deeply analyzed.Through practical investigation,this paper elaborates on the environment,content and mode of social responsibility accounting information disclosure of pharmaceutical enterprises in China,and indicates that pharmaceutical enterprises are under three kinds of pressure: mandatory pressure,normative pressure and imitation pressure.This paper analyzes the general responsibility of pharmaceutical enterprises in social responsibility accounting information disclosure and the special social responsibility of pharmaceutical enterprises,that is,the special responsibility of drug quality and safety,consumers and government.In terms of disclosure mode,qualitative description is the main method,and the social responsibility report of quantitative analysis is still lacking.On this basis,the main problems of social responsibility accounting information disclosure of pharmaceutical enterprises in China are put forward,that is,the content of social responsibility report is one-sided and incomplete,the reporting standards are not uniform,and the lack of disclosure of pharmaceutical mechanism and verification mechanism.Finally,this paper makes an empirical analysis of the influencing factors of social responsibility accounting information disclosure of pharmaceutical enterprises in China.The research details the source of sample data,variable design,research hypothesis and empirical testing process.The research mainly takes listed pharmaceutical enterprises in China as the research object,combines some non-listed enterprises that release social responsibility reports,conducts empirical tests on the relationship between relevant variables through investigation and data collection,and conducts descriptive statistics,correlation analysis and multiple regression analysis.The empirical results show that corporate size,corporate independent director size,corporate profitability and corporate liability all have positive effects on social responsibility accounting information disclosure.On the basis of empirical analysis,put forward further research in China pharmaceutical enterprise social responsibility accounting information disclosure of the Suggestions for improvement,namely the regulation of the pharmaceutical industry social responsibility accounting information disclosure system,establish a unified index system of social responsibility accounting information disclosure,and strengthen the third party independent audit,adjust the governance structure of enterprise itself and social responsibility disclosure ability,strengthen social stakeholders such as media,the public supervision.