A Case Study On Accounting Information Disclosure Of Social Responsibility In Energy Enterprises

Nowadays,the rapid development of China’s market economy so that the world Socked,accompanied by the rapid development of my economy,China will also focus on the governance and prevention of environmental pollution,to avoid waste of resources to protect labor rights,Product quality and so on,the enterprise is undoubtedly the subject of the above problems,and if the enterprise can fulfill its social responsibility,it is bound to help solve the above problems,therefore,the government and the public to pay more attention to corporate social responsibility.Which energy companies in the production and operation process requires a lot of resources,and the inevitable discharge of waste water and other harmful substances pollute the environment and threaten people’s health,so the energy companies take the initiative to assume their social responsibility for the whole society is of great significance,However,the government and the public on the implementation of corporate social responsibility to monitor the situation is also essential.In this context,the study of corporate social responsibility accounting information disclosure not only can enrich the accounting theory is more significant practical significance.In this paper,S energy companies as the object of study,based on business background and corporate social responsibility accounting information disclosure of the past to fully analyze the economic benefits to maximize and achieve the greatest social benefits of the contradictions and common points.Based on the theory of stakeholder and the theory of sustainable development,it clarifies the contents of S social accounting information and discovers the existing problems of corporate social responsibility accounting information disclosure.Including the lack of corporate social responsibility accounting information disclosure and social responsibility accounting information disclosure is not complete,the S corporate social responsibility accounting information disclosure model,the lack of accounting based information and the lack of separate social responsibility subjects.From the content of corporate social responsibility disclosure,the lack of accounting information,and the usefulness of social responsibility performance information is not strong.This paper puts forward some suggestions on how to improve the content of corporate social responsibility accounting information.The specific practices include: clarifying the corporate social responsibility information according to the daily social responsibility of the enterprise,the specific social responsibility asset information,the social responsibility Debt information,social responsibility information,social responsibility income information,social responsibility cost information,social responsibility profit information.According to S social responsibility elements of information for enterprises to set up a separate social responsibility accounting subjects.Secondly,this paper puts forward some suggestions on how to improve the corporate social responsibility accounting information disclosure model,and proposes to use the form of social responsibility accounting to disclose the corporate social responsibility accounting information,and try to design the social responsibility balance Seet,the social responsibility profit statement and the social responsibility Ca S flow statement.Trying to build a good image for the S energy companies at the same time,but also for the optimization of social responsibility accounting information disclosure model and corporate disclosure of social responsibility information to contribute to the study.