Research on Social Responsibility Accounting Information Disclosure of Small and Medium-Sized Enterprises in China

With the continuous development of market economy, accounting information users are no longer satisfied with the financial accounting reports of traditional enterprise accounting information acquisition. The economic benefits of the enterprise and its social benefits need to be considered. As a result, corporate social responsibility accounting information disclosure has received more attention from all walks of life. The leading global enterprises have been in the leading position in the disclosure of corporate social responsibility accounting information and have their own information disclosure system. China's enterprises, in a constantly changing environment, are profoundly aware of the urgency and importance of the implementation of social responsibility accounting information disclosure. Therefore, the disclosure of corporate social responsibility accounting has become one of the hot topics in academic circles in recent years. In order to improve corporate social responsibility accounting information disclosure consciousness and the attention of the public, this paper analyzes the problems and causes of the information disclosure of social responsibility in small and medium enterprises in China through the domestic and international theory. The author discusses how to build an index system for accounting disclosure for small and medium social responsibility in China, and then. describes the development trend and prospect of social responsibility accounting for small and medium-sized enterprises in China.