Research On Social Responsibility Accounting Information Disclosure Of Listed Companies In Petroleum Industry

In the process of enterprise development,profit maximization has always been one of the goals that companies are constantly pursuing.However,with the continuous improvement of social civilization and the increasing public awareness of environmental protection,the public has begun to pay more attention to the social benefits that can be achieved while understanding the economic benefits of enterprises.At the same time,as an economic organization in the society,enterprises bear certain responsibilities for other entities in the market(such as government,suppliers,customers,etc.),employees,and the environment.The actual implementation of these responsibilities has gradually become one of the important indicators for the evaluation of the development of enterprises.Under such circumstances,more and more companies choose to disclose relevant information in the form of social responsibility accounting information.As an important energy industry in China,the oil industry's disclosure of social responsibility accounting information of listed companies has always suffered from widespread concern from all walks of life.Therefore,it is necessary to study the disclosure of social responsibility accounting information of listed companies in China's petroleum industry.As of September 2018,according to the relevant data of the China Industrial Research Institute,China's petrochemical industry includes 21 A-share listed companies.Taking these companies as research objects,select 2015-2017 as the research interval,read and compare the social responsibility accounting information disclosed by these companies during this period,and use the literature analysis method and descriptive statistics method to disclose the quantity and disclosure time.The three aspects of disclosure and disclosure are comparatively analyzed.The analysis of the disclosure content will be carried out from the perspectives of disclosure criteria,disclosure items,quantitative information included,and disclosure.Through a series of analysis,it is concluded that the listed companies in the petroleum industry currently have a low proportion of independent reports,too arbitrarily selected reference standards,fewer voluntary third-party inspection companies,and lack of consistency in disclosure,which makes the industry difficult to compare and lack of industry.Features and other issues.Afterwards,after discussing the causes of these problems,the following suggestions were put forward:strengthening the awareness of corporate social responsibility accounting information disclosure,increasing the supervision of corporate social responsibility accounting information disclosure,and improving the professional ability of relevant personnel.And quality,establish a sound social responsibility accounting information disclosure system.The problems found in the above-mentioned series of research and the recommendations made later are of great significance to promote the improvement of the quality of social responsibility accounting information disclosed by listed companies in the petroleum industry.At the same time,I also hope to play a role in guiding and helping the guidance and management of social responsibility accounting information disclosure in other industries.