Research On The Social Responsibility Accounting Information Disclosure Of Chinese Oil Enterprises

Since the reform and opening up, with the development of economic globalization, our country has made a spurt of progress in social and economic development. but enterprise has always pursued profit maximization blindly, and has caused a series of social responsibility accidents, such as oil leakage, food safety, environmental pollution, which has been a direct threat to our survival environment, social harmony and the development of enterprises. The influence of all walks of life on the social is not the same because of the different characteristics of production and operation, so this thesis is mainly aimed at the oil industry to study the social responsibility of the enterprise. As is known to all, the oil industry has a great impact on the environment, oil accidents often happen in the process of oil exploration, development and the transport process. At the same time, Chinese oil enterprises as state-owned enterprises, must set an example by its own conduct and actively fulfill their social responsibilities to establish a responsible corporate image and enhance international competition ability. In this context, more and more petroleum enterprises begin to pay attention to the construction of social responsibility. At present, the study on the social responsibility accounting in China started late compared with the western developed countries, and the theory and practice of social responsibility accounting are not mature, so the study on social responsibility accounting information disclosure of oil enterprises can provide the theory reference to establish and perfect China’s social responsibility accounting information disclosure system.This thesis mainly studies the society responsibility accounting information disclosure problem of petroleum enterprises, the thesis is divided into six chapters.The first chapter is introduction, which mainly elaborates the research background and the significance, domestic and foreign literature review, research frame and so on. The second chapter introduces the theory about the social responsibility accounting information disclosure, which mainly consists of four parts. The first part introduces the connotation of corporate social responsibility and corporate social responsibility accounting; the second part introduces enterprise society responsibility accounting information disclosure theory from the perspective of the stakeholder theory, the theory of sustainable development, accountability perspective and viewpoint of welfare economics; the third part introduces two international current oil corporate social responsibility certification standard on oil enterprises; the fourth part introduces the content and characteristics on society responsibility accounting information disclosure of Chinese oil enterprises.The third chapter introduces social responsibility accounting information disclosure practice of three major foreign oil enterprises, and carries on the summary to elaborate the revelation to China petroleum enterprises social responsibility accounting information disclosure. The three major foreign oil enterprises are Exxon Mobil. Shell Oil Company and British Petroleum Company, which data from financial report and non financial performance report in2010and2011of the three major oil companies.The fourth chapter introduces problems and cause analysis of China petroleum enterprise society responsibility accounting information disclosure through statistical analysis. The three major Chinese oil companies are Petro China Co Ltd, China Petrochemical Corp and China National Offshore Oil Corporation, which data derived from2011financial report and social responsibility report.The fifth chapter puts forward the improvement proposal from three perspectives which are government angle, enterprises angle and social angle in order to improve social responsibility information disclosure of Chinese oil enterprises.The sixth chapter proposes the research conclusion and the research limitation.This thesis mainly constructs the society responsibility accounting information disclosure system of petroleum enterprises on the basis of reading a lot of domestic and foreign literatures. The innovation of the thesis is mainly reflected in two aspects:On hand, although the research on social responsibility accounting information disclosure problems is more in-depth and growing in quantity in recent years, the positioning of objects is relatively broad. The research is less relatively targeted to a particular industry. Considering the special nature of oil industry and the characteristic of serious environmental pollution, this thesis chooses the oil industry as the research object, which assumes more social responsibility. This thesis mainly analyzes the social responsibility accounting information disclosure of three Chinese oil giants in detail, which can provide reference to the establishment of our country society responsibility accounting information disclosure system.On the other hand, the thesis selects six company in the oil industry, which is consist of three domestic companies and three foreign companies. Through the comparative analysis to the society responsibility accounting information disclosure problems of domestic and foreign petroleum enterprises, we can discover the problems of the society responsibility accounting information disclosure and put forward suggestions for the improvement. On the basis of the content of the society responsibility accounting information disclosure, this thesis puts forward social responsibility evaluation index system to fit our country petroleum accounting information disclosure system.In short, in view of the development process of the society responsibility accounting information disclosure, this thesis constructs the society responsibility accounting information disclosure system of China’s petroleum enterprise on the basis of theoretical research, which keep a better balance between operability and practicability of theory study.