Research On Social Responsibility Accounting Information Disclosure Of Listed Animal Husbandry Companies

As a basic industry,animal husbandry plays an important role in affecting the quality of life of residents and economic development and social stability.To some extent,whether the whole industry takes up the social responsibility and whether the fulfillment is optimistic also represents the development status of animal husbandry.Compared with foreign research on social responsibility,China's research on social responsibility started late,and the research on animal husbandry social responsibility information disclosure is even less.In addition,due to the complex international situation,some countries do not support multilateral trade,adopt unilateral conservative policies,as well as various epidemic situations,consumer confidence is not strong,and other influences,the development of animal husbandry has brought a certain degree of obstacles,also testing the animal husbandry social responsibility performance quality.To this,country concerned branch puts forward animal husbandry bibcock enterprise should fulfill good social responsibility.Enterprises should be encouraged to fulfill their obligations and disclose objective facts in time to maintain the symmetry of information between consumers and enterprises in safeguarding the rights and interests of stakeholders,adopting policies to increase rural employment and income,and protecting the environment.Thus it can be seen that the research on social responsibility accounting information disclosure of listed animal husbandry companies is of positive significance to promote the fulfillment of social responsibility of the whole industry.In the research of social responsibility accounting information disclosure of listed animal husbandry companies,literature research method,qualitative and quantitative analysis method and inductive method are adopted.First of all,the analysis of animal husbandry the theoretical foundation of the social responsibility accounting information disclosure of listed companies,welfare economics theory points out that the social welfare and social responsibility fulfillment situation positively related,triple bottom line theory emphasizes on economic,social and environmental triple responsibility,stakeholder theory shows that the service object of information disclosure,information asymmetry theory points out that the objective contradictions that exist in the process of information disclosure.Second,with the 12 animal husbandry listed companies as the research object,to find its social responsibility information,the mode of disclosure,the content,quality,three Angle,through the analysis found that disclosure is unsatisfactory,there are still a lot of need to complement,outstanding performance in a separate report disclosure of social responsibility consciousness is weak,there is no comprehensive consideration of internal and external stakeholders of listed companies to disclose information poor systemic not comparable.Then,based on the current situation of disclosure,it points out that the essential difficulties we are facing are mainly manifested in the lack of normative documents,high economic cost and lack of professional skills of financial personnel.Finally,in order to improve the current situation of disclosure,quickly out of the disclosure dilemma,put forward the corresponding safeguard measures.Based on the above research results,it is hoped that it can help animal husbandry to improve the enthusiasm and standardization of social responsibility information disclosure,so as to promote the positive development of animal husbandry industry.