Research On Stakeholder-based Social Responsibility Accounting Information Disclosure Of MF Paper

Since the reform and opening up,with the development and progress of the times,the national economy has entered a new stage.As an important part of economic and social development,enterprises should earnestly fulfill their corporate social responsibilities while seeking economic benefits,so as to achieve the coordination and unity of enterprise development and social development.However,the present stage of China’s paper industry social responsibility accounting information disclosure is not ideal,many enterprises only pay attention to their own interests,ignore their social responsibility,environmental pollution,resource destruction,product quality and other problems occur frequently.Therefore,it is particularly necessary to explore and study the disclosure of socially responsible accounting information of paper enterprises in China.This paper firstly sorts out the relevant research literature,and defines the basic elements of social responsibility,social responsibility accounting and social responsibility accounting information disclosure,and outline relevant theoretical issues on this basis,focus on sustainable development theory,basic theory of information asymmetry,social stakeholder theory.Secondly,MF paper industry in the paper industry is selected as a case study.Of MF paper management and development of the social responsibility accounting information disclosure of the current situation.to understanding and preliminary analysis,and USES the method of questionnaire survey and comparative construe,raise the issue of the company’s disclosure,namely the public information is not enough comprehensive cannot meet the demand of stakeholders,disclosure of dispersed,lack of quantitative information disclosure,without first Tripartite independent review,etc.,in view of the above content,analyze the reasons for the problems.Then,based on the principles of constructing the disclosure system,such as the principle of stakeholder orientation,combining qualitative and quantitative principles,the principle of cost-effectiveness and the principle of operability,a set of social responsibility accounting information disclosure system was constructed to suit MF Paper’s own characteristics.It mainly includes information disclosure index system and disclosure report system.Among them,the disclosure index system is to expand MF Paper’s social responsibility performance from six levels: government,shareholders and creditors,employees,customers,suppliers,environment and the public.Finally,the constructed social responsibility accounting information disclosure system is used to disclose MF Paper’s performance of social responsibility in2019-2020.The results show that MF Paper’s performance is relatively stable in three aspects :government,shareholders and creditors,and environment.In terms of employees,customers,suppliers and the public,the overall performance is good,but there is still some room for improvement.Employees’ welfare benefits should be improved and communication with stakeholders should be emphasized.Based on the results of the above analysis,in order to ensure a healthier development and smooth implementation of socially responsible accounting disclosure in the MF paper industry,this paper will give the following strategies: establishing awareness of corporate social responsibility,improving relevant laws and regulations,improving assessment and monitoring of the quality of accounting information disclosure,and enhancing information communication between enterprises and stakeholders.