_企业社会责任会计信息披露.doc

企业社会责任会计信息披露问题探讨 摘要 随着我国经济的迅猛发展和人民生活水平的不断提高,企业能否积极的履行社会责任已成为决定企业生存发展的重要因素。尤其在我国加入WTO以后,已有很多企业意识到履行社会责任并正确的披露相关信息的重要性。企业在追求经济目标的同时,应担负一定的社会责任的理念已经成为社会各界的共识，企业的社会责任信息披露日益受到关注。在“微观利益”和“社会责任”双重目标下，积极披露有关社会责任会计信息，对于企业树立良好的社会形象和整个经济的持续健康发展具有重要意义。本文在分析社会责任会计信息披露研究背景、定义，企业社会责任会计信息披露的动因、目标、必要性、原则、内容和模式的基础上，指出目前我国企业社会责任会计信息披露存在缺乏法律和准则等制度保障、社会责任意识薄弱、非会计基础占主导、未将企业社会责任会计事项单列、披露内容不充分、独立报告社会责任会计信息的意识淡薄等问题，进而分析了出现这些问题的原因，并给予相应的政策建议。 关键词：社会责任会计 信息披露 政策建议 Abstract With the rapid development of Chinese economy and people living standard rise ceaselessly, enterprise can actively fulfill their social responsibilities has already become the important factor to decide the survival and development of enterprises. Especially after China joined WTO, many enterprises to fulfill their social responsibilities and awareness of the importance of correct disclosure of relevant information. In the pursuit of economic goals at the same time, should undertake the certain social responsibility idea has become the consensus of social all circles, the corporate social responsibility information disclosure has been paid more and more attention. In microcosmic interest and social responsibility below double target, active disclosure of the social responsibility accounting information, for enterprises to establish a good social image and the entire economy lasts healthy progress has important sense. Based on the analysis of accounting information disclosure of corporate social responsibility research background, definition, accounting information disclosure of corporate social responsibility Motivation, objectives, necessity, principle, content and mode of the foundation, pointed out that Chinas current accounting information disclosure of corporate social responsibility exists in the lack of law and criterion of system security, social responsibility consciousness is weak, the accounting basis the dominant, not corporate social responsibility accounting, disclosure is not fully separate, independent re