社会责任会计在我国企业运用的问题及对策研究.docVIP

题目.?社会责任会计在我国企业运用的问题及对策研究 社会责任会计在我国企业运用的问题及对策研究 ［i商要］随着全球经济的快速发展，企业迫于生存的需要和竞争的压力，往往只肓目 追求产值和利润，而忘却了应承担的社会责任，对社会生活和经济的持续发展产生了严 重影响。面对企业社会责任缺失的严峻形势，各国政府及社会公众纷纷开始重视企业履 行社会责任问题，可持续发展战略的实施和人们社会责任意识的提高，企业的社会责任 履行情况也逐渐被关注。本文主要从企业社会责任和社会责任会计的涵义与内容，企业 实施社会责任会计的必耍性进行阐述，并对比分析了中外社会责任会计的发展历程，指 出社会责任会计在我同企业运用过程中存在的问题，并且借鉴西方国家的先进经验，结 合我国实际情况，提出了一些完善的对策。 ［关键词］企业社会责任社会责任会计发展历程问题对策 Study on the application of social responsibility accounting in China Abstract: With the fast development of global economy，due to requirement of survival and pressure from competition, the enterprise tends to blindly pursue revenues and profits while forget their due social responsibility, which has had serious impact on the continuous social and economic development. Facing the severe situation of lack of CSR (Corporate Social Responsibility), various governments and the social public have attached importance to the enterprises’ fulfillment of their social responsibility, and with the implementation of the sustainable development strategy and increase of the public’s awareness of social responsibility, the fulfillment situation of social responsibility has gradually gained attention. This paper has elaborated from the aspects of the meaning and content of the CSR (Corporate Social Responsibility) and social responsibility accounting ， the importance of the social responsibility accounting to enterprises ; in addition, it has also discussed the differences of the development process of social responsibility accounting between Chinese and foreign enterprises, pointed out that the application of social responsibility accounting in China has various questions，and according to the advance experience in Occident counties, basing the real condition in China to proposed several countermeasures. Key Words: CSR(Corporate Social Responsibility) Social Responsibi I ity Accounting DeveIopment Process Problem Countermeasure TOC \o 1-5 \h \z HYPERLINK \l bookmark3 \o Current Document \h 一、 企业社会责任会计的概述 1 （一） 企业社会责任的概