Research On The Quality Of H Company's Social Responsibility Accounting Information Disclosure

After 40 years of reform and opening-up,China's economy has been developing rapidly in the era of economic globalization.With the rapid development of economy,more and more new problems appear in front of us.Such as environmental pollution,safety accidents,food hygiene and so on.These problems come from now enterprises.Enterprises absorb nutrition from the society and grow continuously,but bring negative influence to the society.In the current domestic situation,the public only began to pay attention to the performance of corporate social responsibility,but little attention to the disclosure of corporate social responsibility accounting information.Based on stakeholder theory,information asymmetry theory and sustainable development theory,this paper studies the quality of social responsibility accounting information disclosure of H company,a typical listed company in mining and metallurgical machinery manufacturing industry.First of all,the basic situation of H company and the basic situation of the social responsibility accounting information disclosed are briefly summarized.Then,through the establishment of the quality evaluation system of the social responsibility accounting information disclosure,evaluation and scoring,comparative analysis within the industry and other means,the disclosure quality of the social responsibility accounting information of H company is systematically studied,as well as the performance of the social responsibility of the mining and metallurgical machinery manufacturing industry And social responsibility accounting information disclosure has a basic understanding.It is found that the quality of H company's accounting information disclosure is good,but there are still some problems such as concealing negative information,and the social responsibility report does not issue a third-party audit report.In the industry,H company's social responsibility accounting information disclosure quality is in a leading position.The disclosure of social responsibility accounting information of the whole mining and metallurgical machinery manufacturing industry is not very ideal.In 2018,only a few listed companies issued social responsibility reports.It shows that social responsibility has not been paid much attention in the industry.As industrial enterprises,employees' safety and environmental pollution are key issues.Therefore,these enterprises should actively fulfill their social responsibilities and disclose social responsibility reports clearly and truthfully.I hope that this paper can guide industrial enterprises to actively fulfill their social responsibilities and actively disclose social responsibility reports,so as to betterenhance the corporate image and make better contributions to society.