Research On Social Responsibility Accounting And Information Disclosure Of National Parks In China

As an important part of China’s nature reserve system,national parks should actively play the functions of ecology,scientific research,education and recreation,manifest the functional positioning of public welfare,and assume more social responsibilities.However,from an overall perspective,most of the reports released by China’s national parks stay at a low level with mainly textual expressions,which is a big gap with the information needs of its stakeholders at this stage.Against this background,this paper proposes to build a social responsibility accounting system that can reveal the fulfillment of social responsibility of national parks,and reflect and monitor the fulfillment of social responsibility of national parks by means of accounting.This paper investigates the social responsibility accounting of national parks and its information disclosure through literature research method,case study method,comparative analysis method and normative research method.First,the content of social responsibility of national parks is defined from the perspective of stakeholders.Based on the stakeholders and their interest needs,specific social responsibility contents of national parks are divided into two levels: interest subjects and interest types.Second,based on the defined social responsibility content of national parks,the current social responsibility disclosure of national parks is evaluated.With regard to the published relevant comprehensive reports,the analysis and evaluation are conducted in terms of disclosure mode,disclosure content,and disclosure quality.It is concluded that there are generally problems of information disclosure in national parks,such as low number and continuity of disclosure,poor completeness,lack of data support,and low comparability,etc.The causes are further analyzed,and the idea of implementing social responsibility accounting in national parks is proposed.Third,this paper constructs a social responsibility accounting and its information disclosure system for national parks.With the main focus on meeting the information needs of its stakeholders,it explains the formation of social responsibility accounting information of national parks from the theoretical and practical perspectives,focuses on designing the main economic business accounting involved in social responsibility accounting of national parks,including the division of social responsibility accounting elements and accounting accounts of national parks,points out the main measurement methods of social responsibility accounting of national parks,and demonstrating the accounting treatment for special operations.On this basis,we propose to use “two forms and one note” for information disclosure in national parks,suggesting the preparation of “social responsibility balance sheet”,“social impact report form” and “notes”.Fourthly,apply and implement the constructed system.Based on the actual situation,A National Park,which has operability,was selected for the preparation of social responsibility accounting reports.Measures to ensure the implementation of national park social responsibility accounting were proposed from the aspects of strengthening individual reporting awareness,formulating relevant laws and regulations and accounting standards,increasing regulatory efforts,emphasizing social responsibility auditing,and phased implementation.The application results show that it is feasible to implement social responsibility accounting for national parks,but it depends to a certain extent on the economic strength of the implementation target itself and the professional quality of accounting personnel,so it is suggested to adopt the approach of piloting first and then promoting,and encourage the officially listed national parks to implement social responsibility accounting and compile social responsibility accounting reports as a priority,so as to expand the use of accounting statements and information,and provide comprehensive and intuitive information to stakeholders,thus promoting the sustainable development of national parks.