社会责任会计信息披露问题研究

社会责任会计信息披露问题研究
 
摘  要：社会责任会计在国外近410年的发展过程中，已经取得了1定的研究成果，但在社会责任会计信息披露问题上，还没有取得实质性的突破。而我国对企业社会责任会计的研究起步较晚，社会责任会计与传统会计在使用者的信息需求方面还存在着较大差异，因此建立1套行之有效的社会责任会计信息披露体系，对于我国社会经济的可持续发展，提高企业的综合能力和市场竞争力，有着10分重要的意义。本文在借鉴国内外理论成果和实务经验的基础上，具体介绍了社会责任会计信息的披露内容、方式，并针对存在的问题提出了企业分类化管理等观点和1系列建立和完善企业社会责任会计信息披露体系的建议。

关键字：社会责任会计；会计信息披露；披露模式

The Research about Financial Disclosure in Social Responsibility Accounting
 
Abstract：Society responsibility accounting has been developped nearly 40 years overseas and it had already obtained some certain research results.But in the question of the information disclosure in social responsibility accounting has not obtained the substantive breakthrough.There is huge discrepancy in the users information between the traditional account and the new style,because the new bifurcation theory research in our country got off to a late start.For the reason above,it is extraordinary important to found up a effective Social responsibility accounting information disclosure system,which is significant for economic Sustainable Development and the improvement of enterprises general ability and market competitive power.This article is based on the achievements in domestic and foreign and the solid service experience,Specifically introduced the content and the way of the social responsibility accounting,and analyzed the present situation of our countrys enterprise social responsibility accounting disclosure,and propose some enterprise classified viewpoints and the suggestion that can establish and improve the series of enterprise social responsibility accounting on information discloure about the existence the question.Digest Social responsibility accounting is a new branch of accounting.The social responsibility of an enterprise is becoming an important standard,when evaluate businessessynthetical market status,along with the improvement that the international society protect environment and human rights.There is huge discrepancy in the users information between the traditional account and the new style,because the new bifurcation theory research in our country got off to a late start.For the reason above,it is extraordinary important to found up a effective Social responsibility accounting information disclosure system,which is significant for economic Sustainable Development and the improvement of enterprises general ability and market competitive power.

key words：Society responsibility accounting;The accounting information disclosure;The pattern of disclour （科教论文网 lw.nSeAc.com编辑发布）