Discussion about the Social Responsibility Accounting and Information Disclosure of Listed Companies

摘要

With economic development, the pressure that enterprises need to bear is not simply from the economical aspect. The competitivepressure from the development of environmental, social welfare from the overall social responsibility has become the more essential pressure thatcompanies have to be faced with. However, Chinese enterprises have always taken "maximizing shareholder wealth" as their unique goal, in thispremise, the attention to the social responsibility, social image and other aspects besides to its own financial position, operating results and cash flowis still not enough. Therefore, this paper mainly analyzes the core information and development of social responsibility accounting, and puts forwardthe problems of the development of social responsibility accounting and and some suggestions.