企业社会责任会计问题研究.doc

PINGDINGSHAN UNIVERSITY 毕 业 论 文 题 目:企业社会责任会计问题研究 院(系): 经济与管理学院 专业年级: 姓 名: 学 号: 指导教师: （教授、硕士） 2013 年 4 月 22 日 摘 要 随着我国市场经济的高速发展，我国部分企业为了追逐高额利润，在发展中忘记了社会公众利益，强化企业社会责任已引起人们的共同关注。企业社会责任会计的作用也随之越来越重要，并逐渐成为会计界探讨的热点问题。本文首先对企业社会责任会计相关概念及其对象、要素等基本理论问题进行了介绍;其次对企业社会责任会计核算，即确认、计量、披露进行了详细说明;分析了企业社会责任会计现阶段存在的问题并提出了实施企业社会责任会计的相关建议。最后，文章对企业社会责任会计的运用进行了案例分析，通过对双汇集团企业社会责任会计实施的分析，指出双汇集团实施企业社会责任会计存在的问题，并针对问题提出应对措施。 关键词：企业社会责任,企业社会责任会计,社会责任会计核算 Abstract With the rapid development of Chinas market economy, some enterprises in China in pursuit of high profits forget the interests of the public in the development ,strengthening corporate social responsibility has aroused peoples concern.The role of corporate social responsibility accounting has been more and more important, and has gradually become the hot issue of the accounting profession. Firstly, the corporate society responsibility accounting related concepts and basic theoretical problems such as objects, the elements are introduced; secondly accounting for corporate social responsibility, namely, confirmation, measurement, disclosure in detail;analyzes the corporate social responsibility accounting problem of the present stage and put forward some suggestions for the implementation of corporate social responsibility accounting. Finally, the use of corporate social responsibility accounting case studies, by Shuanghui Group corporate social responsibility accounting implementation analysis, pointing out the problems that are associated with implementing corporate social responsibility accounting, countermeasures are put forward based on the problem. Keywords:corporate social responsibility, corporate social responsibility accounting, social responsibility accounting