Research On Social Responsibility Accounting Information Disclosure Of Guangming Dairy Industry

Since the “melamine” incident and “Swill-cooked dirty oil” incident happened to impact people's hearts,the frequent occurrence of food safety issues has been consuming the consumer's trust in many food companies.As an industry that relates to human survival-death——food industry,the corporate social responsibility is a very important issue.As we all know that the enterprise is to maximize the benefits as the ultimate goal,but more and more food safety incidents led everyone to pay attention to product quality and safety problems of the enterprise.The shareholders,creditors,government agencies,the media,the public and the stakeholders are more eager to grasp the social responsibility accounting information of the food industry,the information disclosure has become an important way for the public understanding of product safety of the enterprise,so,how to make the food industry information disclosure of social responsibility has become the focus of today's livelihood concerns.In the food industry for the public concern is not bear the brunt of the dairy industry,industry food safety problems of the dairy industry as China's first outbreak.In order to improve the industry in the market economy is a very serious negative image,the industry agreed with the accounting profession,and hope that through the social responsibility accounting information disclosure in dairy products the enterprise.The stakeholders will see the improvements in dairy enterprises,therefore,to save many enterprises.In the early research of 1920 would have been the western scholars have conducted social responsibility,and our research in this field is at the first stage of 2012 years,the national standards committee officially launched a series of national standards of social responsibility program,based on ISO26000 based on the social responsibility to develop national standards,for the organization to fulfill their social responsibility to give a unified guidance however,social responsibility series of nationally released standards to the society in June 2015.Thus,it can be seen that in the rapid economic development of decades,China's corporate social responsibility accounting information disclosure lags behind the enterprise stakeholders can not meet the needs of the timeliness of accounting information.The current disclosure of information is too fragmented,all stakeholders can not fully understand the details of its improvement,only to improve the information disclosure of the existing methods,the scientific,comprehensive,popular,with high quality,high reliability ofthe accounting information to reshape the dairy enterprise positive image,it is also a reference for other enterprises lack of public trust.This paper is mainly based on the social responsibility accounting,stakeholders,asymmetric information theory and the three scholars at home and abroad in two aspects of the related literature of social responsibility information disclosure,and dairy listed companies--Bright Dairy Limited by Share Ltd social responsibility accounting information disclosure of the case research.Through the analysis of bright in the content of social responsibility accounting information disclosure and the problems discovered,qualitative and quantitative method,put forward the Bright Dairy to the public accounting information has a narrow content one-sided,lack of restraint,the third-party audit information gaps and many other problems to be solved,one by one analysis to determine the cause of these problems produced.This paper based on the reality of selected information disclosure of social responsibility accounting case study,find the root of the problem,and the writer on coping strategies to solve the existing problems of the case from the micro and macro perspective,with a view of China's dairy industry to help enterprises to improve the disclosure of social responsibility information.