The Path To Improve The Level Of Social Responsibility Accounting Information Disclosure Of Agriculture-related Technology Enterprises

In the context of practicing green and low-carbon development,enterprises should explore the level of high-quality socially responsible accounting which can gain long-term competitiveness.In the face of the endless safety problems of agricultural products,Interested parties need more pieces of comprehensive responsible accounting information offered by companies timely.The state has given great support to agriculture-related technology enterprises in terms of industrial policies,taxation and so on,so agricultural science and technology enterprises should undertake a wide range of social responsibilities.At present,scholars are less likely to use qualitative comparative analysis method to analyze the topic of CSR accounting information disclosure.Compared with the traditional linear method,the qualitative comparative analysis method can analyze different path combinations of research problems based on the configuration perspective.This paper uses this method to solve the main problems are: Are there necessary conditions that lead to highquality socially responsible accounting disclosures? What are the paths to high quality social responsibility accounting disclosure level of agro-related technology enterprises?Longping High-tech is selected as the case enterprise,collect the relevant data of 148agriculture-related technology sample enterprises for three consecutive years from 2018 to2020.According to the theory of stakeholders and hierarchy of needs,antecode conditions of three dimensions,survival needs,development needs and self-actualization needs are established which can analyze multiple factors contributing to the question.The results turns out that none of the six conditions can constitute the necessary conditions for improving the quality of socially responsible accounting disclosure respectively.Finally,three types of configuration paths are obtained.The first is "internal and external rehabilitation",which includes four paths: S1 a,S1b,S1 c and S1 d.The second is the "main outside,auxiliary inside",which includes path S3 a and path S3 b.Finally,there is the "externally dominant" type,which includes path S2,in which suppliers and government social responsibility conditions play a central role.Put forward the proposal for companies based on the seven path results.