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Research on Information Disclosure of Corporate Social Responsibility Accounting

Author: ZhangZuo
Tutor: PanAiLing
School: Shandong University
Course: Accounting
Keywords: social responsibility accounting information disclosure model
CLC: F270
Type: Master's thesis
Year: 2010
Downloads: 728
Quote: 0
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Abstract


After 20th century 70’s, social responsibility accounting has developed rapidly in Western developed countries. In China, with the development of socialist market economy, a series of social problems emerge. The public demands that corporate discloses the information of social responsibility are growing. But traditional accounting does not reflect the behavior of firms due to social problems.Therefore, this paper entiled by social responsibility accounting information disclosure,accounting to China’s national conditions and business realities,advises how to improve the social responsibility of accounting information disclosure in China to make certain contributions to enrich our social responsibility accounting theory.Paper is divided into seven chapters.The first chapter is an introduction of the main topics of the article、the background and significance、research methodology and content of the article. The second chapter, through reviewing the related theories and research at home and abroad,clarifies the need of the enterprise social responsibility information disclosure,which lays the theoretical foundation of the article. ChapterⅢis an introduction of the dynamic mechanism of the corporate social responsibility accounting disclosure. From two aspects of the external pressure and internal power, the author explains the possibility of the social responsibility information disclosure. Chapter IV summarizes the experience and reference of the major developed countries, such as the United States、Germany、Britain、France、Japan and international organizations. The fifth chapter analysises the current situation of corporate social responsibility information disclosure in China, from two aspects of the development of the system and practice,and presents information on China’s social responsibility accounting disclosure problems. Based on the previous analysis, chapter VI proposes to optimize the external macroeconomic conditions and promote their own level of social responsibility of Chinese enterprises accounting information disclosure. Chapter VII is the conclusion, which summarizes the conclusions of the full text, study limitations and work toward the next step.Through analysis, the author draws the following conclusions:First, the current implementation of social responsibility is a good opportunity to disclose accounting information. Second, in our present circumstances, the compulsory disclosure and voluntary disclosure should be combined on the disclosure of social responsibility accounting information. What’s more, the method of voluntary disclosure should be the main. Third, in our country at this stage, different companies, different industries can take different social responsibility accounting information disclosure. We should carry out the social responsibility accounting information disclosure system in stages, step by step.

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