Study On The Corporate Social Responsibility Accounting Of Real Estate Enterprise

As the idea of corporate social responsibility gradually becomes popular, more and more enterprises are begining to realize the importance of social responsibility, and try their best to fulfill their responsibilities which they should carry out. As an important driving force of economic development in china, the real estate has become a pillar industey of national economy. Although some real estate enterprises which perform their social responsibility have walked in the forefront of the industry, china's real estate fulfillment of corporate social responsibility is still not optimistic. This article aims to build a corporate social responsibility accounting system which could reveal what have the real estate enterprise done on social responsibilities, use the method of accounting to reflect the fulfillment of corporate social responsibility of real estate enterprise and on some extent to encourage the enterprises to actively take up social responsibilities.The study of this paper bases on the following ideas:(1) why-does the real estate enterprises have the necessary to fulfill the social responsibilities; (2) what-if it's necessary, what is the specific content of social responsibility; (3) how- how to use the accounting method to measure and report what the real estate enterprises have done. Except the introduction, this paper contains six parts:The first part summarizes the stakeholder theory which is a theoretical analysis tool of this study, expatiates the contribution which the stakeholder theory has done and on this basis summarizes six characters of corporate social responsibility such as objectical, concreteness, finiteness, stratification and dynamic. And finally in this part we consider the core of corporate social responsibility is a balance to its various stakeholders which have request for their input resources.The second part studies the necessary of real estate enterprise fulfilling corporate social responsibility and the specific content of its social responsibilities. On the part of necessary studying, we analyze both the external pressure and internal dynamic and on the part of we analyze the Vanke Group and give the contents basing on the stakeholder theory. The third part on the basis of confirming the concept of"social responsibility accounting of real estate", from theoretical points of objectives, assumptions and information quality characteristics of social responsibility accounting of real estate, we discuss the formation of the accounting information: the request of information users forms the goal of CSR accounting of real estate enterprises, some hypothesis needed for the conditions of real estate enterprises and both the goal and the hypothesis decide the qualitative characteristics of CSR accounting of real estate enterprise.The forth part we discuss the recognition, measurement, recording and disclosure on the perspective of accounting practice. On recognition, we divide accounting elements and give the standards of recognitions. On measurement, we give a mode containing the contents, methods and means. On recording, we give a recording model. And on reporting, we give a disclosure system in a schematic form.In addition to all the above, we also give some suggestions about specific implementation and improvement of the corporate social responsibility accounting of real estate enterprise. And the last part summarizes the whole paper in three aspects which are the main conclusions and the innovations, the deficiencies in the research process and the directions in further research.