Research On The Problem Of Information Disclosure Of Social Responsibility Accounting Milk Products Listing Corporation

With the rapid economic development, social progress,a lot of social problems have gradually emerged. People called on corporate social responsibility, social responsibility information disclosure related to sound louder. In recent years, China’s dairy industry and dairy industry has made rapid development, dairy products sales increases at the same time, emergence of dairy products quality and safety problems, has become the focus of attention at all levels of government departments and consumers. The dairy products enterprise society responsibility accounting information disclosure problems are becoming increasingly attract sb.’s attention. The dairy products enterprise social responsibility information disclosure can not fully reflect the present the situation of corporate social responsibility. Reveal and report relevant information of social responsibility the dairy products enterprise, has become the consensus of the industry, accounting. But China’s corporate social responsibility information disclosure research started relatively late, the dairy products enterprise social responsibility information disclosure still exist many problems, to some extent influence the corporate social responsibility information disclosure, cannot satisfy the information comparability and understandability, resulting in the level of dairy products enterprise social responsibility information disclosure is not high.Based on domestic and foreign scholars on the social responsibility accounting information disclosure based on the literature, to stakeholder theory, social responsibility theory, the principal-agent theory, asymmetric information theory, sustainable development theory as the theoretical foundation, the dairy listing Corporation such as how to construct the social responsibility accounting information disclosure system research. Through the statistical analysis of dairy products of listing Corporation, using quantitative method and qualitative found in dairy products listing Corporation information disclosure is not sufficient, the information disclosure content is not standardized, lack of social responsibility accounting information disclosure of information disclosure subject, independent of the lack of independent report, information disclosure problem of lack of third party certification, and the the causes of the problems are analyzed, pointed out the causes of the problem lies in the social responsibility accounting information disclosure of weak sense of responsibility, social responsibility accounting information disclosure cost is too high, the social responsibility accounting information disclosure system is not perfect, the lack of relevant laws and standards of social responsibility information disclosure supervision, guarantee. Based on the information of dairy listing Corporation social responsibility accounting disclosure system of construction, put forward countermcasures to strengthen the dairy listing Corporation social responsibility accounting information disclosure, including the improvement of accounting information disclosure of corporate social responsibility consciousness, strengthen and improve the professional quality of employees of the social responsibility accounting information disclosure supervision, perfecting the laws and regulations and standards, social responsibility accounting disclosure of information. By the analysis of the case, the disclosure system applied in the Yili Group, have effect of Yili Group, hope for the dairy enterprise society responsibility accounting information disclosure in our country research help.