我国企业社会责任会计构建研究.doc

本文的创新之处在于，根据社会责任会计的具体特点，对社会责任会计的理论结构进行了完善，如对社会责任会计的涵义、理论、信息披露等提出了自己的观点；根据国外发展现状和我国国情，借鉴多位学者的研究成果，提出在我国推行企业社会责任会计的具体实施步骤；系统构建适合我国企业的社会责任会计系统，使其社会的可持续发展达到最优，进而帮助企业建立良好的社会责任机制，提升企业的社会效益。关键词：企业社会责任会计；社会效益；体系构建；实施对策IIResearchedTheConstructionoftheCorporateSocialResponsibilityAccountingInChinaAbstract：Withtheincreasinglyprominentissueinmodernsociety,theeconomyhaddevelopedtofulfillthesocialresponsibilityofbusinessshouldbeconductedveryheateddebateandnationalgovernmentshavegraduallydevelopedtherulesandregulations,theyrequireextensivecorporatesocialresponsibilityandcorporateareengagedinproductionandbusinessactivitiesmustbeconsistentwiththeobjectivesofsocialresponsibilityandthepublicsexpectations,havetofollowtherulesandregulationspromulgatedbytheGovernment.Inthe20thcentury,late90s,withChinaseconomicglobalization,theworldsmultinationalcorporationsinvestinginChinaandgraduallyincreasetheintensityofpurchase,soouremphasisonbusinessgroupsandgovernmentgraduallyfromasocialresponsibility,andonthisaspectstudyquietlyrising.Intheaccountingfield,theemergenceofsocialresponsibilityaccounting,greatlycontributetoitsprofittargetfromthemicrotothemacrotargettheinterestsofthetransferofthesocio-economicsustainabledevelopmentandbuildingaharmonioussociety,environment-friendlysocietyhasastrongstrategicsignificance.Chinasmarketeconomydevelopmentintheprocess,therearemanyproblems:unfairsocialdistribution,seriouswasteofresourcesandenvironmentaldegradationandothersocialissues,effectivemethodsfortheseproblemsistheuseofcorporatesocialresponsibilityaccountingtofurthereasing.ChinasaccessiontoWTO,enterprisesandmorecompetitive,whileitneedstobearthesocialresponsibilitytoimprovetheircredibilityandvalueofdegrees,alsoneedtoestablisharelativelysoundcorporatesocialresponsibilityaccountingsystem,andrequirealotoftheoreticalresearchandpracticeattempt.ThepaperontheconceptofsocialresponsibilityaccountingresearchofthisnewanalysisofthemainelementsofsocialresponsibilityaccountingandtheIIItheoryofcontent,combinedwithourbusin