Reasearch On The Social Responsibility Accounting Information Disclosure Of Appliance Listed Companies In China

In today’s rapid economic development,if an enterprise wants to achieve long-term and stable development,it must not only consider how to use its own advantages and rationally allocate resources,but also consider the social and public interests.As an instrument manufacturing industry in the home appliance industry,product quality issues are directly related to the health and quality of life of the general public.In recent years,the home appliance industry has continuously exposed negative news.In order to expand the scale of the economy and maximize profits,certain home appliance companies do not consider safety issues caused by product quality and environmental pollution caused by production and operation activities.The continuous emergence of these problems makes the general public lose confidence in the home appliance industry.If the home appliance industry wants to change this status quo,it must strengthen the control of product quality,reduce the impact on the social environment,actively perform social responsibilities,and improve the level of disclosure of social responsibility accounting information.This article is mainly based on the relevant concepts of social responsibility information disclosure.It analyzes the situation of social responsibility accounting information disclosure of listed companies in my country and the status quo of social responsibility accounting information disclosure of the home appliance industry.According to the characteristics of the home appliance industry,it summarizes the home appliance industry in my country.The form and content of the disclosure of social responsibility accounting information of listed companies are to find out the problems existing in the disclosure of social responsibility accounting information of listed companies in my country’s home appliance industry.For example,there are problems such as inconsistency in the form and content of disclosure,few forms of independent disclosure,lack of negative information,and lack of a third-party verification mechanism.Then take M company as a case to analyze the social responsibility accounting information released by M company,and analyze the timeliness,authenticity and sufficiency of the social responsibility accounting information disclosed by M company and TCL group company,and analyze the need for M company to improve social responsibility accounting The necessity of information,and through longitudinal analysis of the content disclosed in the social responsibility report of M Company in the past 5 years,find out the existing problems,and expose the common problems in the disclosure of social responsibility accounting information in the household appliance industry.Finally,according to the particularity of the home appliance industry,suggestions on the disclosure of social responsibility accounting information of listed companies in the home appliance industry are proposed from two levels: internal level,strengthen corporate social responsibility disclosure awareness,establish a proprietary organization,and improve the social responsibility accounting evaluation system;At the external level,establish a social responsibility reporting system suitable for the home appliance industry and establish a third-party authentication mechanism.It is hoped that through the study of this article,the quality of social responsibility reports issued by listed companies in the household appliance industry can be improved,and the enthusiasm of listed companies in the household appliance industry in the disclosure of social responsibility accounting information can be promoted,so as to promote more listed companies in the household appliance industry to invest in the practice of social responsibility,To ensure that listed companies in my country’s home appliance industry adhere to the path of sustainable development.