Research On The Disclosing Of Corporate Social Responsibility Accounting Information

Sustainable development and harmonious society are major goals of our social development. Corporate social responsibility is related to the implementation of sustainable development strategy and the construction of a harmonious society. But under the target of"the shareholder wealth maximizing", the economic performances of the business enterprises get a bigger development, at the same time, bringing a series of social problem, such as the environmental pollution, the workers'rights can't be protected and so on. It was difficult for traditional disclosure of accounting information model basing on"shareholder-oriented"to disclose the information of corporate social responsibility performance, so social responsibility accounting came to being. In the past 40 years, social responsibility accounting has made certain research results after the efforts of the accounting theory sector and practice sector. But in china, this kind of research is still in its infancy. The theory is not yet mature, while there are more problems in the practical applications. Thus, there are significant theoretical and practical connotations of the study of accounting disclose of social responsibility.This paper analyzes the theory of society responsibility accounting information disclosure and china's current situation, then conclude that currently about china's social responsibility disclosure of accounting information, the main problem is lack of a standard framework for the disclosure of accounting information. On this basis of accounting information disclosure, constructing our corporate social responsibility framework for the disclosure of accounting information, in order to regulate social responsibility behavior of the corporations. The framework emphasis on the disclosure of the content, the objective, the principle, the procedures, the mains and the means, and establish the statements system and indicator system. At last, the paper also research on the factors affecting the society responsibility accounting information disclosure by the empirical means and makes forward-looking on the disclosing.