Lu Sun1, Ting-ting Zhang1, Rong-guang Chen2, Chunyan Pu2

(1. Sichuan University, Chengdu, China; 2. Xihua University, Chengdu, China)

Abstract: Based on Chinese listed companies “Hainan Honz pharmaceutical co.”, this paper analyzes the two conflict behavior: on the one hand, in 2008, it has been awarded “Excellent Enterprise” and “the most Responsible Enterprise in 30 years of Reform and Opening”; on the other hand, in 2014, it has been found guilty of financial fraud by China Securities Regulatory Commission in 2011 and 2012. This paper investigates the cause of the separation of corporate social responsibility and accounting credit. We analyzes the evaluation system of “the most Responsibility Enterprise” with the method of statistics and classification and also the influencing factors of performing corporate social responsibility. We found the core content of corporate social responsibility evaluation system and the relationship with accounting credit.

 

 

Key words: corporate social responsibility; accounting credit; evaluation system of “the most Responsibility

Enterprise”; Hainan Honz Pharmaceutical Co., Ltd.

 

JEL code: M4