The Study About Social Responsibility Information Disclosure Of China's Auto Industry

With the development of economic globalization, the communication of resource utilization and environment protection all over the world, almost all the countries are nagged by the shortage of energy and environment pollution, as well as the management of auto industry. The deteriorating environment has become the bottleneck of the economic development. The governance of environmental has been an important issue in the field of economic development. With the development of economic, the people's demanding of cars are increasing, which aggravate the pressure of environment, in terms of safety problems caused by traffic accidents has caught people's attention. Government and society demand the car companies, which is the core of the manufacturing industry, should comply with the low carbon environmental requirements actively. The social responsibility of the auto industry is not only limited to create enterprise value and brand culture but also the energy conservation and environmental protection and safety production responsibility. Social responsibility information disclosure can improve the enterprise performance of the social responsibility consciousness effectively, stipulate enterprise behavior and promote enterprises as well as improve the product technology content. Currently, our country automobile industry's social responsibility information disclosure still lack of industry standards, disclosure of information is not comprehensive and uneven. The establish of an effective auto industry social responsibility information disclosure system is the top priority.This paper based on the review reference both at home and abroad and also summarize some lessons from the international scholars on social responsibility information disclosure, put forward a question that there's no unified standard to publish the social responsibility information of China's auto Industry. The research methods of this paper is documentary analysis and case analysis. First of all the paper elaborate the fundamentals of information disclosure and the social responsibility report guide of China's enterprise published by Chinese Academy of Social Sciences. Then by analyzing the current situation and main problems of the auto industry in social responsibility information disclosure, the paper then build the auto industry responsibility information disclosure system. The system including the principles to follow and disclosure form, and focus on the disclosure content and disclosure index. According to the order of basic responsibility, medium responsibility and high responsibility, the disclosure content is classified into six responsibilities. Then the paper build the corresponding accounting index and state the computing methods and Index significance, in order to enhance the practical maneuverability. Finally the paper choose JiangLing Motors as a case, the auto industry responsibility information disclosure system is applied to the case analysis. By analyzing social responsibility reports published by JiangLing Motors recent years, find out the existing main problems and propose corresponding improvement suggestion. At the same time provide theoretical suppor and technical support for the sustainable development of China's aoto industry.