企业社会责任会计信息披露问题研究+政策建议 摘要：企业社会责任会计作为会计学的一个新领域，在高度全球化的世界经济体系当中社会玄晶的变化和消费者意识的觉醒，企业被赋予了更高的要求和期望。企业在追求经营绩效的同时已经不能把环境污染、劳工安全、产品质量等等的问题置之度外了。企业应该承担社会责任也逐渐成为一种主流的观点, 人们开始审视和研究企业的社会责任问题。社会责任会计越来越受到人们的重视, 各个国家都进行了大量的理论研究和实践尝试。通过对企业社会责任会计本质研究及其与传统会计的比较来加深对社会责任会计的理解和研究, 从而加快企业社会责任会计在我国的应用和推广。虽然传播到我国已经一段时间了但是在我国的研究还尚未取得实质性的进展。本文阐述了企业社会责任会计的含义，分析了其在我国推行企业社会责任会计的必要性和当前现状，提出了我国推行社会责任会计的建议，以及为我国推行社会责任会计提供参考。
关键词：企业社会责任会计；社会责任；社会责任信息披露
Corporate social responsibility accounting research
Abstract: Corporate social responsibility accounting as an accounting of a new field, at the height of the globalization of the world economic system of social XuanJing changes and consumer awareness, the enterprise is endowed with higher requirements and expectations. Enterprise in the pursuit of performance is not environmental pollution, worker safety, product quality problem of comfort. Companies should bear the social responsibility is becoming a mainstream point of view , people began to examine and study of corporate social responsibility issues . Social responsibility accounting more and more attention has been paid to the various countries have carried out a large number of theoretical studies and practical attempts . By the nature of accounting research on corporate social responsibility and its comparison with traditional accounting to deepen the understanding of social responsibility accounting and research , so as to speed up the application and promotion of Corporate Social Responsibility Accounting in China . Although our country has spread to a period of time but in our research also has not yet made substantial progress. This paper describes the meaning of corporate social responsibility accounting, and the analysis of its implementation in our country enterprise social responsibility accounting of the necessity and the current situation, put forward the implementation of social responsibility accounting advice, as well as the implementation of social responsibility accounting to provide reference.
Keywords: corporate social responsibility accounting；Social responsibility；Social responsibility information disclosure
目 录
引言 1
一、社会责任会计研究的意义 3
（一）理论意义 3
（二）现实意义 3
二、我国社会责任会计研究现状 4
（一）社会责任会计的内涵 4
（二）社会责任会计和传统会计的异同点以及相互关系 4
1、相同点 4
2、区别 5
3、相互关系 6
（三）我国企业社会责任会计应用实践 6
1、我国企业社会责任会计调查问卷 9
2、调查结果及分析 9
3、我国国家政策以及实施情况 9
三、我国企业社会责任会计的政策建议 11
（一）制定相关法律法规和会计准则 11
（二）加强社会责任会计理论体系的研究 11
（三）加强社会责任意 12
（四）加强社会责任会计的教育 13
（五）分步实施有序推进 13
结论 13
致谢 14
参考文献 16,3462
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