摘要：在当前的经济发展过程中，一些企业过分强调自身利益的实现而忽视了其所应承担的相关社会责任，因此，对于社会各界都造成了不小的影响。而社会责任会计在一定程度上整理分析企业行为所引起的社会效益和社会消耗，其主要目的是向公众披露企业履行社会责任的情况，其及时的信息披露在企业与社会公众之间能起到良好的沟通作用。但是当前社会责任会计信息披露在各方面都有欠缺，值得深入思考探究。尤其我国多生产加工企业，食品行业社会责任会计信息披露的完善有重要意义，有利于完善社会责任会计，有利于各行各业履行其职责，有利于企业的可持续发展。因此本文就食品行业中的双汇集团为例浅析食品行业社会责任会计信息披露在的问题及对策。

关键词：社会责任会计 信息披露 双汇集团

Abstract：In current economy development process,Some companies realize their own interests too much emphasis on the neglect of their social responsibility should be borne by the relevant.Therefore, for the community to have caused no small influence.The Social Responsibility Accounting analyzed with a certain degree of social and social behavior caused by consumption of enterprise, its main purpose is the case of corporate social responsibility to the public to disclose its timely disclosure of information between the enterprise and the public can play good communication role.But the current social responsibility accounting information disclosure lacking in all aspects, it is worth exploring deep thinking.In particular, multi-country production and processing enterprises, improve the food industry social responsibility accounting information disclosure is important, help to improve the social responsibility accounting, help businesses fulfill their responsibilities for sustainable development of enterprises.Thus in this paper, the food industry Shineway Group, for example the Problems of the food industry in social responsibility accounting information disclosure and countermeasures.

Key words：social responsibility accounting  information disclosure  Shineway Group