Study On The Discloure Problems Of Corporate Social Responsibility Information In China

Since reform and opening up 30 years, China achieved rapid economic development. In recent years, China has already surpassed Britain and Germany in the total economic output of continuous, and this year has surpassed Japan and became the world's second largest economy. In front of this enviable performance, we must admit that the charm of a market economy, in the past, the economic man assumptions was the fundamental driving force of economic development. However, we also have to face reality:"Sanlu" toxic milk powder incident, Wangjialing mine, "Foxconn" incident and so on. Indeed, such negative news of enterprises is numerous. Therefore, enterprises can not only be economic man, but should be a social person. Enterprise as a social person should perform a certain degree of social responsibility, corporate social responsibility performanced how extent at last, which would involve the disclosure of corporate social responsibility issues. In theory, corporate social responsibility on the issue of disclosure is not only conducive to promote the performance of corporate social responsibility, to promote the development of the theory of social responsibility, but also enrich and expand the accounting theory, provide a theoretical tool in the field of accounting-related developments. From a practical point of view, disclosure of social responsibility, there is a special relevance to our country, which will help promote shifting our country's economic development mode, and promote harmonious social goals. Meanwhile, the development of social responsibility information theory help to promote the change of concept in our business, pave the way for Chinese enterprises going out, to enhance their international competitiveness. The research of Corporate Social Responsibility Information Disclosure with a late start, there are many problems in corporate social responsibility information disclosure, therefore, the study on the issue of our corporate social responsibility information disclosure has strong theoretical and practical significance.In research ideas, this paper introduces the theory of information about the social responsibility firstly, and recommends the foreign successful experience, on the basis of this, I discuss and analyze the issues of corporate social responsibility information disclosure in our country, at last I propose the feasibile measures to the improvement of our society of responsibility information disclosure. In the research method, this comparative analysis using the first method, that is, horizontal comparison between the method of the country, in domestic and international practice of social responsibility accounting information disclosure issue, I use the public documents and archives, selecting one of the data and information, and make comparison in order to come to a dicision; The second method is literature analysis, in the process of writing I retrieve and learn a great deal of literature, has accumulated a lot of previous research results.This paper is divided into six chapters to discuss our country's corporate social responsibility information disclosure issue. The first chapter is the introduction, it mainly talk about the background and significance of this research, domestic and international literature review, literature review, research paper ideas and methods, and basic framework of this article. The second chapter is the basis theory of social responsibility information disclosure, this chapter defines three basic concepts such as social responsibility, social responsibility and social responsibility information disclosure, explained the theory of social responsibility information disclosure based on the three theories:stakeholder theory, generalized accountability and decision usefulness of theory and signaling theory, introduced the objectives of social responsibility information disclosure, disclosure principles, and the pattern of disclosure. Chapter III is about the current problems of our corporate social responsibility information disclosure, there is loss of power in the disclosure of our corporate social responsibility information disclosure, the disclosure of the contents and disclosure of information users can not meet demand. The fourth chapter is about the reason on limitation of China Corporate Social Responsibility Information Disclosure, in China Corporate Social Responsibility Information Disclosure of the above problems mainly by the lag of the sense of social responsibility information disclosure, perfect relevant laws and regulations on disclosure and disclosure in the specification does not unity, the disclosure of information caused by inadequate supervision. Chapter V is the foreign experience of social responsibility information disclosure learn from western countries, the United States, France, the United Kingdom in the social responsibility theory and practice of information disclosure in the forefront of the world, this chapter introduce the the basic experience of the three countries mainly driving from the force,content and pattern of social responsibility information disclosure, and draw on our social responsibility information disclosure in China. Chapter VI is about the way to improve our corporate social responsibility information disclosure, so by enhancing awareness of social responsibility and concern about information disclosure, improve the social responsibility of information laws and regulations, norms of social responsibility information disclosure content and form of information to strengthen supervision of social responsibility, will increase the power and regulate the content and form of corporate social responsibility information disclosure, and improve the status of our social responsibility information disclosure ultimately.Proposing of disclosure problem of Social Responsibility Information was relatively late, and the related theory is not fully mature yet. Although this thesis have studid on the information disclosure of social responsibility in China partly, Measurement of social responsibility information and our standards of social responsibility information disclosure need to be studied further to promote the theory and practice development of our social responsibility information disclosure.