The Study Of Accounting Information Disclosure Of Social Responsibility In Alibaba From The Perspective Of Stakeholders

Since the beginning of the 21st century,the public’s attention to corporate social responsibility has begun to increase.When evaluating enterprises,the community no longer only pays attention to their economic benefits,but begins to pay attention to the fulfillment of corporate social responsibility.The particularity of the e-commerce industry makes it take on a heavier social responsibility than other industries.In recent years,due to the frequent occurrence of counterfeit goods,the public has become more concerned about the social responsibility of the e-commerce industry.Based on this,the research on social responsibility accounting information disclosure of e-commerce enterprises in China will help the whole industry to improve the status quo.Among them,the "leader" Alibaba is the most representative,and full research on Alibaba Group can quickly promote the promulgation and further improvement of relevant laws and regulations,improve the status quo of industry social responsibility accounting information disclosure,and for social responsibility accounting.Contribution to the development.Based on the relevant theories and institutional norms of social responsibility accounting information disclosure,this paper analyzes the information disclosure of Alibaba Group’s responsible accounting,based on the perspective of stakeholders,and analyzes the relevant data of the Group’s fiscal year 2015 to FY18,analyzing Alibaba.Responsible accounting information disclosure,and research on the content and methods disclosed.The study found that the following problems exist in the disclosure: the information disclosed lacks true integrity;the systematic disclosure of information cannot be established;the information disclosed lacks continuous comparability;the negative accounting information is never disclosed;the quantitative information is not fully disclosed.In response to the above problems,the solution for Alibaba Group is proposed: combining the social responsibility model released by the group with the actual information needs of stakeholders,and starting from the five types of stakeholders,it is important to list the stakeholders applicable to Alibaba Group.Indicators;establish a reward and punishment mechanism for social responsibility accounting information disclosure;improve the supervision mechanism for social responsibility accounting information disclosure;strengthen the awareness of enterprises and employees on the importance of social responsibility.The above research on Alibaba Group’s social responsibility accounting information disclosure is also useful for the improvement of the domestic e-commerce industry market.Therefore,it is of great significance to the information disclosure research of Alibaba Group’s responsible accounting.