Research On Social Information Accounting Information Disclosure Of Tourism Enterprises

The development of economic and social has led to the transformation of people's life concepts and methods.The tourism boom has gradually spread.The tourism industry has taken this opportunity to develop rapidly.Some negative events have also followed,taking the initiative to assume social responsibility and disclose relevant information.Help the company to get out of the image dilemma.However,due to the lack of social responsibility awareness of the enterprise itself,the cost of providing social responsibility accounting information is relatively high.Coupled with the lack of laws and regulations,social responsibility accounting information disclosure has encountered many problems.The use of sample statistics method to study the social responsibility accounting information disclosure of 29 tourism listed companies can promote enterprises to actively fulfill their social responsibilities.After research,they found that the tools used by enterprises to disclose social responsibility accounting information are not uniform,and the forms of disclosure are different.The content is not comprehensive enough,and the qualitative information that is difficult to compare accounts for most of the content.The quality of social responsibility accounting information disclosed by enterprises is uneven.Taking China International Travel Service as an example,we found that China Social Travel's social responsibility report on social responsibility accounting information disclosure is not continuous,the disclosure content is not comprehensive,and the information is difficult to trace,so it is concluded that the improvement of China's national travel also applies to The construction of accounting teams and the recommendations for qualitative and quantitative disclosure of other tourism companies can also be seen that China International Travel has some places worthy of reference from other companies.To improve the disclosure of social responsibility accounting information in tourism enterprises,the government needs to formulate corresponding laws and regulations and third-party supervision systems.Industry managers should also take measures to help enterprises clarify the principles of social responsibility accounting information disclosure and the disclosure of social responsibility accounting information.Content,establish a social responsibility evaluation index system,under the condition that external conditions are met.Enterprises themselves must also make efforts to learn from the concept of social responsibility,establish and improve social responsibility models,and establish social responsibility management institutions.