现阶段我国会计师事务所的社会责任及其强化

The Present Social Responsibility and Its Strengthening of China's Accounting Firms

企业社会责任是全球化进程中任何企业都不可回避的历史使命,积极履行社会责任已成为我国社会各界对企业的广泛要求。会计师事务所作为介于政府、企业、个人之间,以服务、沟通、监督、协调为主要职能的中介机构,社会责任是其生存和发展的基础。会计师事务所不仅要承担经济责任,更要承担社会责任。只有从内部治理和外部环境建设两个方面入手,在内因和外因的共同推动下,才能实现会计师事务所社会责任建设的长效机制。

The social responsibility is the historical mission any enterprise cannot avoid in the globalization process. To actively fulfill their social responsibility has already become the extensive requirement to enterprises from all walks of life in China. As a kind of intermediaries, accounting firms exist among the government, enterprises and individuals and take serving, communicating, supervising and coordinating as their main function. The social responsibility is the foundation of their survival and development. The accounting firms should undertake not only economic responsibility but also social responsibility. Only through both internal governance and external environmental construction ,under the common impetus of the internal and external causes, could the persistent effect mechanism of accounting firms＇ social responsibility construction be realized.