Analysis of the Information Disclosure of Social Responsibility Accounting of Automobile Manufacturing Enterprises of China

摘要

To reveal the present situation of social responsibility accounting information disclosure of China's automobile manufacturing enterprises and promote the entire industry to actively fulfill the social responsibility, the paper made a statistical analysis against 29 social responsibility reports issued by China's automobile industry with the adoption of content analysis method, which mainly focused on two aspects including information disclosure standards and corresponding content, it is found that during the process of fulfilling social responsibility within the automobile industry. There were issues such as lack of initiative and sound information disclosure system, and low credibility. In view of the above existing issues, the following suggestions were put forward, which include improving the awareness of information disclosure, establishing a social responsibility early warning mechanism and integrating the social responsibility into corporate strategy.