Research On Social Responsibility Accounting Information Disclosure Based On Online Car-hailing Platform Companies

With the rapid development of network information technology,a new intelligent,and networked era has arrived,especially,technological innovation is being applied and benefits all aspects of society and daily life.In addition,The emergence of the network car-hailing platform has changed the traditional car-hailing mode that people used to rely mainly on public transport facilities and taxis.However,with the increasing expansion of mobile car-hailing users,people begin to notice the potential social dangers.Thus more and more people pay attention to whether the online travel enterprises are qualified to undertake their social responsibility,and many online travel platform enterprises also start to convey their performance in social responsibility to the third party by disclosing the company social responsibility accounting information,accepting the outsider supervision.However,whether the disclosed corporate social responsibility accounting information content is complete or reliable,and how effective the disclosed information is?The research on these problems can improve the quality of corporate disclosed social responsibility accounting information and meanwhile contribute to supervising the implementation of corporate social responsibility of online car-hailing platform companies,realizing the common sustainable development of enterprises and society.First of all,This paper reviews researches of corporate social responsibility accounting information disclosure at home and abroad,and the concepts of corporate social responsibility accounting information disclosure and related concepts are given,with the theory of sustainable development,stakeholder theory and information asymmetry theory as theoretical basis.The next part is using the method of constructing the accounting information index system of online car-hailing corporate social responsibility to analyze the current situation of these corporate social responsibility accounting information disclosure,finding some problems,including the incomplete social responsibility accounting information content,the information comparability under the free mode of disclosure,the lack of industrial special responsibility accounting information disclosure and less negative information disclosure and so on,with the related factor analysis.Then taking the D company as an example,the author studies the status of its social responsibility accounting information disclosure,with some related problems put forward and contributing factors explorations conducted.And some flexible suggestions are given.Finally,in the light of the problems discovered,some suggestions are given in terms of perfecting the online car-hailing platform enterprise social responsibility accounting information disclosure from the government,the enterprise and the society angles,in specific,the government should establish the standard of online car-hailing industrial social responsibility accounting Information disclosure and enlarge law enforcement in related rewards and punishments;car-hailing companies should enhance the consciousness of corporate social responsibility,disclose related accounting information completely,and improve the accounting information index of enterprise’s own social responsibility,using big data technology to optimize the process of enterprise related information disclosure to reduce the cost of disclosure;the society should highlight the supervision of the quality of corporate disclosed social responsibility accounting information.