The Game Research On Corporate Social Responsibility Information Disclosure In China

Along with the increasingly rise of the social responsibility accounting at home and abroad, in the current era background of "green economy", the implementation of corporate social responsibility is paid more and more attention by all circles of the society. The implementation of Corporate social responsibility is disclosured by the social responsibility information, the enterprise can disclosure the information by the annual financial reports, also can separately compile the corporate social responsibility report to disclosure.At present, there is a very huge development of the corporate social responsibility information disclosure in the western developed countries, comparatively speaking, the development of our country,whether in theory or in practice, there is a tremendous gap with the developed countries.There are so many problems at the disclosure of our corporate social responsibility information, Main problems can be summarized as:the content of Corporate social responsibility information does not yet exist unified standards, Cause the disclosure information of every enterprise lack of comparability; the disclosure means of Corporate social responsibility information are not unified, some corporate scattered disclose in the financial report s, some corporate compile the corporate social responsibility report to disclosure, this has brought great difficulties to theoretical research; there are varied measuring ways of Corporate social responsibility information, these measuring ways have their respective advantages and disadvantages, The varied measuring results cause a weak comparability of the conclusion of theoretical research; information quality of disclosure is uneven, still needs further improvement, Etc problem.Aiming to these problems at the information disclosure of China corporate social responsibility, this article will suit the remedy to the case, and then start the research on full-text. Firstly, in theoretical research section, through literature study, further analyze the content,measurement methods,disclose way of corporate social responsibility information, define a uniform standard; secondly, in the empirical research section, through the game research method and case study method, to discuss the path selection of our country enterprise in social responsibility information disclosure, and eventually give out the study conclusion of this article。The mainly research framework of this article consists of five partsThe first part, the introduction section. This section mainly introduces the research background and meaning, and summarized research literature of home and abroad, introduces the research objective and method, finally expounds the innovation points and characteristics。The second part, the theoretical analysis section. Mainly to define the related concept and introduce the theoretical basis of this article, finally expounds the game mechanism of the paper studies.The third part, the current situation analysis section. Mainly introduces the current situation of Corporate social responsibility information disclosure between home and abroad, and comparative analysis, finally find out the existing problems of our country, then puts forward some suggestions。The fourth part, game research section. Main use the game theory thoughts, constructing the relevant game model of game theory, supplemented by case studies for verification。The fifth part, a conclusion. Mainly puts forward the research conclusion,limit, finally discuss the future study prospect.This article mainly have the following innovations:firstly, This paper analyzes the research literature of the domestic and international corporate social responsibility information disclosure, points out the existing problems of current corporate social responsibility information disclosure and puts forward relevant suggestions for improvement; Secondly, the introduction of the game theory thoughts, By constructing a game model, to carry out game analysis between each existing game party in the process of corporate social responsibility information disclosure, and validated by case studies, and points out the path choice of the enterprise on the problem of corporate social responsibility information disclosure.