摘要长期以来，企业的核算模式将企业作为一个独立和封闭的经济实体，片面地追求经济效益和投资者的利益。但是这种经营模式已经带来了比较严重的社会问题，证明了这一观念存在着很大的局限性。在这一新形势下，社会各方面不得不重新审视企业的社会角色，来自社会各个层次的声音都在越来越强烈地要求企业,在追求自身高利润率的同时,也要切实地承担相应的社会责任，为社会大众，而不仅仅是企业的投资者、所有者，提供一个更及时有效、更加透明的信息披露平台。世界范围内，企业在承担社会责任方面的认识还不算成熟，而在我国，起步就更晚，企业存在着缺乏承担社会责任的意识，或者没有很好的履行社会责任的方法的现象。基于以上状况，笔者从企业承担社会责任、披露会计信息的现状、主要缺点入手，借鉴西方一些先进的理念与措施，并结合国内外学者在相关方面的研究成果，提出自己的看法和改进意见。64548

关键词  企业；社会责任；会计信息披露；模式

毕业论文 外 文 摘 要

Title    Research on corporate social responsibility and disclosure of accounting information based on the Drunkard Liquor plasticizer issue.           Abstract

For a long time, enterprises are independent and closed economic entities from the perspective of the modalities for the accounting of the business, keeping a one-sided eye on economic efficiency and the interests of investors. However, this business model has brought a lot of serious social problems. It has proved that this concept has great limitations. Considering of the new situation, all sectors of society have to re-examine the social role of enterprises. Sound from all levels of society requires more and more strongly that enterprises should take the social responsibilities effectively while they are in the pursuit of high rate of profits. They are supposed to provide a more timely, more transparent and effective information disclosure platform, not only for investors, owners of the enterprises but also the public. The understanding of the social responsibilities of enterprises is not so mature worldwide. It started even later in our country. There is a lack of awareness of social responsibilities among enterprises in China. Some don't do well in taking social responsibilities in that they cannot figure out proper ways for that. Based on the fact above, the author present his own views and suggestions for improvement starting from the present situation and the main drawbacks of enterprises' taking social responsibilities and disclosuring accounting information. Western advanced concepts and measures, along with domestic and foreign scholars' research results in relevant aspects are also taken in to help.  

Keywords  Enterprise, Social Responsibility, Disclosure of accounting information, Model

目   次

1  绪论 1

1.1  研究问题的提出 1

1.2  研究思路及方法 2

2  社会责任会计信息披露的概述及文献综述 3

2.1  理论基础 3

2.2  企业社会责任的分类 5

2.3  企业社会责任会计信息披露的模式、内容及形式 5

2.4  文献综述 6

3  我国企业社会责任会计信息披露现状及存在的问题 10

3.1  我国企业社会责任会计信息披露总体状况 10