食品企业社会责任会计信息披露制度研究

Study on disclosure systems of accounting information in food enterprises for social responsibility

随着中国社会经济的不断发展,食品安全问题日益突出。食品存在安全问题的一个重要原因是企业社会责任的缺失。社会责任制度在中国食品企业存在重大缺陷,食品企业存在社会责任会计信息披露不完善、企业社会责任意识薄弱、相关法律法规不健全等问题,食品企业应当实行部分社会责任会计信息的强制公开,政府应当制定并完善社会责任会计的相关法律、法规,同时也应当加强企业社会责任的社会媒体的监督与宣传。

With the continuous development of China＇s economy,food security issues have become increasingly prominent.An important reason for food safety problems is the lack of corporate social responsibility.Chinese food enterprises are lack of social responsibility accounting system.The social responsibility accounting information disclosure is imperfect and weak sense of corporate social responsibility to food companies.The relevant laws are inadequate.Food companies should be part of the social responsibility of compulsory disclosure of accounting information.The government should develop and improve social responsibility accounting of relevant laws and regulations,and also should strengthen supervision and promote corporate social responsibility by social media.