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摘要：外资企业进入中国市场并为我国经济发展做出巨大贡献,成为中国经济建设中必不可少的一股力量。然而很多外资企业在我国履行其责任的状况并不乐观。如何对外资企业的社会责任进行衡量是人们一直关注的问题。目前，我国企业和政府十分重视 “社会责任会计”，相关研究的数量也逐渐上涨。发达国家的社会责任会计发展历史，证实了社会责任会计制度适用于监督企业社会责任的履行状况，同时更加有利于督促在华外资企业乐于去履行自身本应承担的社会责任。在我国会计学领域，外资企业社会责任会计的施行,极大地转变了企业利益为重的态度，使在华外资企业也能为建设社会经济可持续发展的和谐社会。37090
- 上一篇：中小企业财务管理实证研究
- 下一篇：基于财务分析法企业浙报传媒并购研究
本文通过研究外资企业社会责任会计，分析外资企业社会责任会计涉及的主要内容，并结合外企社会责任会计发展的现状，分析如何施行外资社会责任会计，构建在华外企社会责任会计的实施对策。
毕业论文关键词：外资企业社会责任会计；外资企业社会责任；社会责任会计
The Foreign Capital Enterprise Society Responsibility Accounting Research
Abstract：Foreign companies become a indispensable force in the construction of China's economy，and made great contributions to our country economy development, since they enter the Chinese market . However a lot of foreign enterprises in our country to fulfill their social responsibility's situation is not optimistic. How to measure the social responsibility for foreign companies to perform the conditions is that people have attention problems. At present, our country enterprise and the government gradually pay attention to the "social responsibility accounting", scholars research on this aspect is also gradually increase. the development of corporate social responsibility accounting in Western developed countries ,proved that the social responsibility accounting system is beneficial to people in the society to understand the implementation of corporate social responsibility, more help to supervise the foreign companies in China at the same time actively fulfill their social responsibility. In the field of accounting in our country, the foreign capital enterprise social responsibility accounting, has greatly changed the business interests of attitude, make foreign companies in China and for the construction of social and economic sustainable development of a harmonious society.
In this paper, based on the research of the foreign capital enterprise social responsibility accounting, analysis the main content of the foreign capital enterprise social responsibility accounting involves, And combined with the present situation of the foreign capital enterprise in China on how foreign social responsibility accounting and the necessity is analyzed, such as foreign companies in China put forward some countermeasures on the implementation of the foreign social responsibility accounting.
Keywords: foreign capital enterprise social responsibility accounting；the foreign capital enterprise social responsibility ；social responsibility accounting.
目录
绪论 1
一、概述 2
（一）研究目的及意义 2
（二）概念 2
二、发展现状 3
（一）现状和发展趋势 4
（二）国内外研究评价 5
三、我国外资企业社会责任会计存在的问题 7
（一）外资企业社会责任会计未得到重视 7
（二）缺乏专门的会计核算科目 7
（三）法律法规不健全 7