浅谈中小企业社会责任会计问题探讨 会计毕业论文.doc

浅谈中小企业社会责任会计问题探讨 中文摘要：目前,中小企业已成为保持我国经济平稳快速增长的主体,尤其是在我国推动经济可持续发展、扩大就业、增强企业自身竞争力、促进企业发展与社会发展的协调、促进和谐社会建设等方面发挥着非常重要的作用。但是,中小企业在发展的同时其问题也日益凸显，如社会责任意识淡薄、过度开发利用资源、劳资纠纷等过分追求企业利润最大化、缺少诚信，忽视国家利益偷税漏税现象严重，致使社会上假冒伪劣商品横行，这些行为都严重的威胁到消费者的权益，这些现象在经济全球化时代如果不被很好的重视和解决,将是影响企业的健康发展和社会的可持续发展。为此, 本文通过对中小企业社会责任的履行现状、缺失原因、对其利益相关者应该履行的社会责任以及其重要性的分析提出促使中小企业履行社会责任的对策。 Abstract: At present, SMEs have become maintaining Chinas steady and rapid growth of the main body, particularly in China to promote sustainable economic development, increase employment, enhance their own competitiveness, promote enterprise development and social development of coordination, promote harmonious society has played a very important role. However, while SMEs in the development of its problems have become increasingly prominent, such as poor awareness of social responsibility, excessive use of resources, labor disputes over the pursuit of maximum profit, the lack of good faith, neglect of national interests, serious tax evasion, resulting in the community fake rampant counterfeit goods, these acts are a serious threat to the interests of consumers, the era of economic globalization, these phenomena are not very good if the attention and resolution, will affect the healthy development and sustainable development of society. Therefore, this article on status of small and medium enterprises to fulfill social responsibility, lack of reason, its stakeholders and social responsibility should be to perform the analysis put forward the importance of social responsibility to promote measures for SMEs. 关键词：中小企业 社会责任 原因 对策 会计 Key Words：SME Social Responsibility Reason Strategy accounting 引言 改革开放使我国在经济高速发展的同时，也产生了许多社会责任问题。某些企业为一味追求利润最大化，在经营过程中忽视了自身的社会责任，空气污染、水污染、燥音污染等造成环境日益恶化:生态平衡的失调、森林植被的破坏、内陆水位的降低、土地的严重沙化、公众健康受到威胁，这些似乎已成为经济增长的副产品。但是当人们的环保意识和公众意识被普遍唤醒后，那种一味追求利润，不顾社会责任的企业将难容于社会。因此，作为企业在追求利润的同时，必须兼顾其社会责任，以负责的态度处理企业的社会问题。而要反映企业完成社会责任的实际情况，传统会计显然不能胜任，而只能尽快建立企业社会责任会计，并借此揭示企业的社会责任。 从目前的情况看，由于我国企业社会责任研究的相对落后，导致企业社会责任会计方面的理论