Research On Social Responsibility Cost Of Agricultural And Animal Husbandry Enterprises

"food is the life of the people,and safety is the priority." livelihood is not only an important part of national security and stability,but also the foundation of people's livelihood.Since reform and development,food safety incidents emerge in endlessly.With the rapid development of the economy,people's living standards have been significantly improved,not only to meet the needs of food,but also to pay more attention to whether food is safe,healthy and green.Therefore,the community has expectations for food companies to fulfill their social responsibility.Therefore,agricultural and animal husbandry enterprises feel more and more pressure on social responsibility cost,which social responsibility cost will occur when agricultural and animal husbandry enterprises fulfill their social responsibility? How much does the cost of social responsibility affect the economic benefits of enterprises? How should the government and enterprises optimize their CSR activities? And so on these problems need to be solved.This paper defines the concept of social responsibility of agricultural and animal husbandry enterprises and puts forward the concept of social responsibility cost of agricultural and animal husbandry enterprises according to the domestic and foreign scholars' research on the cost of corporate social responsibility,the theory of sustainable development,the theory of circular economy,the stakeholder theory and the characteristics of agricultural and animal husbandry enterprises.On this basis,the agriculture and animal husbandry enterprise society responsibility cost can be divided into the market responsibility cost responsibility cost,employees,shareholders,liability cost,environmental cost,cost of government responsibility,community public welfare responsibility cost and so on six responsibility cost and carries on the recognition and measurement,the social responsibility cost detail course separated from traditional cost,facilitate settlement.The construction of social responsibility cost analysis system of agricultural and animal husbandry enterprises facilitates the analysis of social responsibility cost of agricultural and animal husbandry enterprises.Finally,taking Guangdong Haid Group Co.,Limited as an example,referred to as “Haid Group”.this paper analyzes the cost of Haid Group's social responsibility,and finds out the problems of Haid Group's social responsibility cost according to the analysis results.Thus,it helps agricultural and animal husbandry enterprises to fulfill their social responsibilities more effectively.