Index Evaluation System Of Accounting In Corporate Social Responsibility. "two-oriented Society Construction

The Wuhan Metropolitan Area and Chang-Zhu-Tan Urban Complex was determined as Synthesis Necessary Reform Pilot Area of resource-saving and environment-friendly society by the National Development and Reform Commission in December 2007 with the purpose of changing the situation of Attach too much importance on economic growth over the years and solving the problem of how to achieve sustainable economic development. The so-called "two-oriented society" refers to a "resource-saving and environment-friendly" society which was put forwarded by our government in order to meet the requirements of sustainable development. Enterprises should play a major role in building "Resource Conservation and Environmental-friendly society" and whether they take their own responsibilities voluntarily directly related to the success or failure of building a "Resource-Conservation and Environmental-friendly society". However, how to evaluate the fulfillment of their social responsibility scientifically and quantitatively is the current problems must to be solved. In this article, we have established an evaluation criteria system which can be used to evaluate the fulfillment of corporate social responsibility in the process of building "Resource-Conservation and Environmental-friendly society" with the method of field research questionnaire survey and AHP.This paper can be divided into five parts. In the first part, the overall research framework and research ideas were summarized(include the study background and purpose,significance of topics,literature review); the second part of the article have introduced the basic theory of the study which provides a theoretical basis for subsequent research; The third part is the main body of the paper, in This part the Evaluation Criteria System of Corporate Social Responsibility in "Resource Conservation and Environmental-friendly society" was constructed, examined corporate social responsibilities from five perspectives of environmental protection,resource utilization,cost of human resources,community contributions; the fourth part of the paper is the case analysis of Baoshan Iron & Steel Co.,Ltd. To evaluate the fulfillment of social responsibilities of it, and it can also test effectiveness of the Evaluation system; The last part is the conclusions and outlook of the paper, in this section, the all paper was summarized and the shortcomings of the paper and future follow-up studies were briefly were described.