The Research On Product-Quality-Centered Corporate Social Responsibility Accounting Of Food Industry

With the development of social economy and the improvement of human civilization, corporate social responsibility has been increasingly concerned by the community. Compared with other industries, the food industry is closely related with our daily life. Therefore, once the products are substandard, the hazard to our health and life is direct, which has the breadth and superposition.If the food security system collapsed, it would make the public be in a collective panic. Because of the particularity of food industry, it bears more social responsibility than other industries. In recent years, the incidents happened frequently. Especially, the melamine milk powder incident led to a number of infant kidney stone disease in Olympic year (2008). The corporate social responsibility of food industry has been the focus of public attention. In this context, to build a social responsibility accounting system of the food industry, which focuses on product quality, will be significance not only for carrying out the social responsibility of food industry, but also for ensuring food safety.This paper includes seven chapters. Chapter one starts with the frequent quality crisis of food industry lately and then explains the background and practical significance of this paper. Chapter two outlines the development and previous studies of social responsibility and social responsibility accounting so as to understanding the meaning and disclosure methods, which is the basis of the subsequent sections. Chapter three introduces the theoretical framework of social responsibility accounting, including theory basis and accounting framework. In chapter four, after the groundbreaking of the theory, it is stated that the characteristics and main content of the social responsibility of the food industry. Moreover, statistical analysis method is used to analyze the status of social responsibility information disclosure. On the basis of theory and practice, chapter five starts to build social responsibility accounting system suitable and targeted for the food industry, including elements defined, account classification as well as the improvement of traditional financial statements. In chapter six, for Shuanghui Group, the paper examines feasibility of the system. Finally, the conclusion, limitations, future research directions and space are stated. In this paper, some methods such as documentary research, case studies, questionnaire survey and a founder of the subjects with indicators are used, which is trying to build a feasible and useful social responsibility accounting system, and provide a reference for product quality inspection and supervision. This system is helpful for related accounting methods and reducing the degree of information asymmetry between enterprises and stakeholders. It could promote the rationalization and standardization of corporate operating activities, protect the interests of the stakeholders to achieve sustainable economic and social development. At the meantime, accounting theory could be enriched. The range of social responsibility accounting practice could be expanded.