Research On Corporate Social Responsibility Accounting Information

In the process of China’s economic development, the pursuit of economic interests of enterprises cause such as environmental pollution, waste of resources, lack of the protection of workers rights and so on like the social issues. Behind these social problems is the cause that enterprises simply pursuit of economic interests and ignore its social responsibility. It led to a series of social conflicts but also damaged their own image, thereby affecting the long-term development. So how companies in the pursuit of economic interests and undertaking social responsibility and disclosing the results of its social responsibility to the public, has become the focus of research.As a form of accounting information disclosure, social responsibility accounting information is the way the enterprise express the message to the stakeholders about fulfilling social responsibility. Social responsibility accounting information would have affect stakeholders’ decisions. Therefore, the quality of corporate social responsibility accounting information is crucial for stakeholders. However, for the purpose of economic interests, and the fulfillment of social responsibility and accounting information disclosure need enterprise to pay human, material and financial resources, these huge expenditures restricted the will of disclosuring corporate social responsibility accounting information. From the perspective of cost-benefit analysis, enterprise pay a lot of cost to disclosure accounting information of social responsibility, it can not necessarily bring about a corresponding gain, which led to stagnating business at the time of disclosuring of information.Based on the present situation of our country enterprise society responsibility accounting information disclosure, the article reveals the content of corporate social responsibility disclosure of accounting information disclosure in the incomplete, few quantitative information and negative information, such as problems. Based on the perspective of cost-effectiveness, the article analyze the reason of its existence and put forward the measures to solve these problems, such as perfecting the social responsibility accounting information disclosure model, or establish a perfect system of rewards and punishments measures such as motivating the enthusiasm of enterprise social responsibility accounting information disclosure, to improve the quality of corporate social responsibility accounting information and meet the information needs of stakeholders, and finally promote the development of the long-term health of the enterprise and society.