Research On Social Responsibility Accounting Information Disclosure Of Wuliangye

With the rapid development of economy and the improvement of people’s consumption power,enterprises,as the main body of the market economy,play an important role in promoting the sustainable economic development and building a moderately prosperous society in an all-round way.At the present stage,enterprises should also assume the corresponding social obligations while taking the goal of profit maximization.According to the Company Law in 2006,companies should abide by business ethics,accept the supervision of the government and the public,and assume corresponding social responsibilities while engaging in business activities.The food and beverage industry is related to people’s livelihood issues,and the disclosure of its social responsibilities has attracted more and more extensive attention.Based on the theory of stakeholder,sustainable development,and information asymmetry theory,this paper briefly summarizes the disclosure situation of China’s food and beverage industry.First,then constructs an evaluation system with industry characteristics,analyzes the typical case Wuliangye2014-2020 social responsibility report,scores the report into six parts,selects representative quantitative indicators of each part,calculates the influence of each part on the social responsibility disclosure level by entropy method,focuses more on finding problems,and proposes solutions.Through research found that enterprises in social responsibility disclosure less data disclosure,report lack of third party audit,enterprise disclosure standard is not unified,mainly with enthusiasm disclosure,less negative information,finally from the government,society,enterprise three solutions,mainly including perfecting relevant laws and regulations,improve the awareness of disclosure,strengthen external audit,unified disclosure standards,etc.