Evaluation Research On Accounting Information Disclosure Of Corporate Social Responsibility Based On Life Cycle Theory

In recent years, as a result of the lack of corporate social responsibility, the vicious incidentsoften happen, some environmental issues, consumer infringement problems and a series of socialproblems have become increasingly prominent, so people pay more attention to the performanceof the corporate social responsibility gradually, research on accounting information disclosure ofcorporate social responsibility has become a hot topic of the scholars at home and abroad.The corporate has differences in the financial, material and human resources at differentdevelopment stages, so the level of social responsibility accounting information disclosure is notthe same, discuss about the information disclosure of corporate social responsibility at differentlife cycle stages is a good fit to corporate life cycle and social responsibility, thus prolonging thelife of the enterprise. Based on the important literature of corporate social responsibility,corporate life cycle, the relationship between life cycle and social responsibility and so on,starting from the perspective of life cycle and combining with the stakeholders theory, design theevaluation index system of the information disclosure of corporate social responsibility. Selectthe manufacturing listing corporations as a sample, divide the life cycle of the sample enterprisesby using the Dickinson cash flow combination method, and by using the analytic hierarchyprocess to calculate the weight of every index, evaluate the accounting information disclosure ofcorporate social responsibility in different life cycle based on the scores, and then put forwardcorresponding countermeasures and suggestions.The results show that: in general, the level of corporate social responsibility accountinginformation disclosure in maturity period is highest, but sometimes the enterprises fail to fulfilltheir social responsibilities, the disclosure level is relatively poor of the enterprises in start-upperiod and recession period, but they can still better fulfill their social responsibilities.Specifically, the level of social responsibility disclosure of the shareholders, creditors andconsumers is high, while the employees, suppliers, governments and vulnerable and publicgroups is in low level in start-up period; the level of social responsibility disclosure of theshareholders, employees and consumers is high, while the creditors, suppliers, government andvulnerable and public groups is in low level in growing period; the level of social responsibilitydisclosure of the shareholders, creditors, employees, suppliers, governments and vulnerable andpublic groups is high, while the consumers is in low level in maturity period; the level of socialresponsibility disclosure of the shareholders, creditors, employees and consumers is high, whilethe suppliers, governments and vulnerable and public groups is in low level in recession period.