Research On The Disclosure Of Listed Companies' Corporate Social Responsibility Accounting In China

Back in the early twentieth century, western developed countries have begun to research on social responsibility. While in the development of social responsibility, its related fields have also been developed; social responsibility accounting theory is an important innovation of traditional accounting. After become a Member of the WTO, globalization has permeated among China's enterprises and social responsibility has caught redoubled attention from various countries in the world. If China's enterprises want to develop rapidly, it must become an integral part in the world's economic system. Especially in the current business competition around the world, we must aware the importance of social responsibility. With the rapid progress of economic globalization, China's economy has achieved remarkable results, but at the same time it also brought serious social problems, such as seriously environmental pollution , repeated fake and shoddy products and employees' rights and interests is bound to violate. All of these problems make us deeply concerned with corporate social responsibility. With the development of social responsibility, social responsibility accounting is also growing and has made some theoretical results. Sustainable development is our important goal of the current economic development, and corporate social responsibility is directly related to the specific implementation of sustainable development strategies. However, our social responsibility accounting in general can not be adapted to China's economic development and the requirements of the society. Therefore, to a certain extent, it restricted the stakeholders clearly aware the importance of corporate social responsibility. Under the specific conditions of social responsibility accounting at home and abroad, the article analyze the current situation of social responsibility accounting in our country and make some suggestions to improve our corporate social responsibility accounting.The article is divided into five parts. The first chapter is an introduction, including the background, purpose, significance and current situation at home and abroad of social responsibility accounting. The second chapter is the theory of social responsibility accounting, including the emergence and development of social responsibility accounting, the meaning, content, disclosure of channels, the forms of disclosure of social responsibility accounting, besides, it also analyze the necessity and feasibility to disclose social responsibility accounting in china. The third chapter is investigation of social responsibility accounting during the listed companies in china. The data of the article come from the top 100 of state controlling listed companies which is ranked by South Weekend. The article analyzes the industry, content, disclosure of channels, the forms of social responsibility accounting information disclosure during these companies. The fourth chapter is based on the result of the third chapter to analyze the current situation of social responsibility accounting information disclosure. The fifth chapter is based on the result of the fourth chapter and makes some suggestions to improve our corporate social responsibility accounting.