The Research On The Social Responsibility Of Harbor-Shipping Enterprise And Its Accounting Issues

Social responsibility accounting is an emerging branch accounting which develops in the traditional accounting pattern, discussing how to maintain the human sustainable development. It provides the current situation of special enterprise's fulfilling social responsibility, and services for the business management authority, the government, the social public's related interest group and the individual's decision-making. At present, the research on social responsibility accounting in our country is still at the exploration stage. Most of them attach much importance to elaborate the theory of social accounting. The research on the combination of theory and practice is less. The thesis attempts to combine the theory and practice of social responsibility accounting in the harbor and shipping enterprise, try to solve the related difficulties in the enterprise's application, and provide the valuable clue for other enterprises that apply society responsibility accounting theory.Chapter 1 is the introduction. It primarily elaborates the present research on social responsibility accounting in and abroad, mainly introducing the research content and the innovation spot. This paper for most part stresses in the social responsibility which should be undertaken by. And then simply discusses the application in harbor and shipping enterprises. Chapter 2 mainly introduced some domestic and foreign scholars' representative viewpoint and the conclusion about enterprise society responsibility. Base on them the thesis proposes the concept definition of the social responsibility. In chapter 3 the author pays attention to the structure analysis of the social responsibility which is undertaken by the harbor and shipping enterprises, dividing the responsibility into four categories. They're the economical responsibility, the legal liability, ethics responsibility and the charitable responsibility, which was also one of the article innovation spots. Chapter 4 specifically defines the social responsibility which is undertaken by the harbor and shipping enterprises. This is for the first time in our country. Chapter 5 carries on the preliminary discussion in some accounting questions related to social responsibility. The author considers that this part can be discussed further but with some difficulties. Through an example chapter 6 analyzes how to disclosure the social responsibility information of the harbor and shipping enterprises.This thesis is helpful for the enterprises of our country to establish effective methods to coordinate the contradiction of enterprises' administration goal and the social goal, urging the harbor and shipping enterprises to well fulfill the social responsibility. As China has entered into WTO, the enterprise goes into the globalization course. It has become inevitably to carries on the surveillance feedback to the enterprise society responsibility. With the development of its economy, people must devote to the resources consumption, the personnel consumption, land utilization and environmental pollution which produced by people themselves. People must measure and disclose the information. On the basis of analyzing the characteristics of the harbor and shipping enterprises, the thesis does some research on the structure and content of their social responsibility, using the increment table to disclose the social responsibility information. This will play a reference role in the information disclosing regularly of harbor and shipping enterprises in our country.