Accounting-basee Study On Corporate Social Responsibility Report

China’s economy has made significant achievements at the same time, the growing economic indicators continue to show social problems formed a strong contrast. A range of related products, food, public health and livelihood security issues are caused by a strong challenge to the public on the bottom line of corporate social responsibility. Since China’s accessed to the WTO, and the degree of international economic and trade increasingly close attention of the Western developed countries on the issues of social responsibility to reach the white-hot stage. Regardless government and the public, the point to reach a "untolerance" for enterprises that do not fulfill their social responsibilities, in particular, a relatively high degree of attention for the social responsibility of multinational corporations, commissioned the production due to the OME in the presence of multinational China to provide the processing and production partners to fulfill their social responsibility requirements. In the course of China’s implementation of social responsibility, the Government has also served as a major leader.. At the end of2006, the Shenzhen Stock Exchange customize "the Shenzhen Stock Exchange listed companies Social Responsibility Guidelines"(after referred to as the "Shenzhen Guidelines"), the Shanghai Stock Exchange subsequently released "the Shanghai Stock Exchange listed companies social responsibility guidelines (hereinafter referred to as" the the Guidelines ") after the release of China’s corporate social responsibility report, the growth spurt, and reached a peak until2011.However, the quality of the report can be described as uneven, such as the structure of the report is very confusing, is random and can not be quantified, objectivity and readability is not higher is a study in contrast between the motherboard and the small and medium-sized enterprise board, particularlyserious. One of the important goals of sustainable development is China’s "12th Five-Year Plan, China’s social responsibility and economic development phase equilibrium situation, the public and stakeholders on the future development of enterprises lost information. In view of this phenomenon, the CSI300, a random sample of100corporate data as a sample for our corporate social responsibility report the status of an empirical analysis, descriptive statistics for the sample of corporate social responsibility report on the status quo of their factors affecting the disclosure of the information reported multiple regression analysis. For the current reporting descriptive, quantitative and qualitative content, supplemented by the shortcomings, and combine empirical analysis of the results; commissioned by agency theory and the theory of stakeholder theory and information theory. From a financial accounting perspective, to explore the contents of the report of the existing social responsibility need to supplement and improve the place, try to establish our social responsibility reporting model, first overall framework and the establishment of the principle of our social responsibility report, vision, and finally tried to build corporate Social Responsibility Report to join the qualitative and quantitative indicators in China to the future.