社会责任会计在我国推的难点及对策研究、.doc

社会责任会计在我国推行的难点及对策研究 [摘 要] 随着社会经济的发展，企业的社会责任，如保护生态环境，改善职工工作和生活条件，保护消费者利益，能源、矿产保护和利用、人力资源开发利用等方面越来越受到人们的重视。社会责任会计的出现适应了现代社会的发展趋势，在西方国家,政府通过社会责任会计报告来加强对企业经济行为的干预,社会大众也逐渐开始关注企业的社会责任履行情况。因此,社会责任会计一经产生就受到理论界、会计职业团体和政府的高度重视。但是，社会责任会计的研究在我国仅经历了十几年的历史，理论研究尚不十分成熟，在实际的应用方面更是存在着很多的问题。本文从我国企业社会责任实施的角度出发，首先阐述了企业社会责任会计的含义、对象、计量方法以及目标，其次对我国实施社会责任会计的必要性进行了介绍，企业社会责任会计不仅是企业自身发展的需要，同时也为我国会计模式的改革提供了研究方向。最后针对我国国情和社会责任会计的现状，提出了完善社会主义社会责任会计的建议。通过完善相关的立法工作，增强企业的责任意识，完善社会责任披露机制等方面，来寻求一条可持续发展的企业社会责任会计之路。 [关键词] 社会责任，社会责任会计，难点，对策 Difficulties and Countermeasures to Implement Social Responsibility Accounting in China [Abstract] With the development of social economy, the social responsibility of the enterprise, such as the protection of ecological environment, improving the working and living conditions, protects the consumers interests. Energy, mineral resources protection and the development and utilization of human resources have attracted more and more attention. The emergence of social responsibility accounting adapted to the trends of modern society. In western countries, the government through the social responsibility accounting report to strengthen enterprise economic behavior of the intervention and social public also gradually begins to pay close attention to the social responsibility of the enterprise performance. Therefore, social responsibility accounting appeared to be high valued by the theory, accounting professional bodies and government However, the social responsibility accounting research in our experienced only ten years of history and theory and the study was not very mature, in actual applications but also has very many problems.This article comes from the implementation of corporate social responsibility point of view.First, it expounded the social responsibility of the enterprise accounting meaning, object, measuring methods and goals of our country, then it also expounded the necessity of implementing the social re