企业社会责任会计信息披露体系的构建——基于会计信息披露现状的分析

The Building of Corporate Social Responsibility Disclosure of Accounting Information System——Based on the Analysis of Accounting Information Disclosure of the Status quo

社会责任会计在国外近四十年的发展过程中,已经取得了一定的研究成果,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。研究和解决社会责任会计信息披露问题对于完善我国企业社会责任会计理论与实务将有所裨益。本文在借鉴国内外理论成果和实务经验的基础上,分析我国企业社会责任会计信息披露现状,并提出了建立和完善企业社会责任会计信息披露体系的建议。

During the nearly 40 years development of social responsibility accounting abroad, the achievement has been made in some certain, but there is no substantial breakthrough in the accounting information disclosed in social responsibility issues. Research and resolve on the issues of social responsibility will be helpful for improving our accounting information disclosed accounting theory and practice of corporate social responsibility. This results in the theory and practical experience from home and abroad on the basis of our analysis of accounting information released by the status quo of corporate social responsibility and made the establishment and perfection of corporate social responsibility disclosure of accounting information system.