透析中国企业社会责任会计问题

The Analysis of the Ohinese Enterprise Society Responsibility Accounting Problems by Social Responsibility Report

本文通过对我国A股上市公司企业社会责任报告状况进行调查研究，发现我国企业社会责任报告存在两个主要的问题：报告率低；报告质量有待提高。分析其原因主要有：相关法律制度不健全；缺乏统一报告要求；缺乏统一报告标准；企业社会责任概念有待进一步推广；社会责任信息披露存在较高成本。最后提出五点建议：成立专门研究机构，完善企业社会责任理论体系；制定相关规章制度，规范企业社会责任报告内容格式；增加企业社会贵任信息审计，防止虚假社会责任信息的发布；大力培养社会责任会计人才，普及企业社会责任会计；完善奖惩制度，拓宽社会责任履行渠道。

this paper listed company of China a-share corporate social responsibility report situation survey and study found that our country enterprise society responsibility reports there are two major problems：report rate is low;To report to quality improvement.Analysis of the reasons for this are：relevant legal system is not sound;The lack of uniform reporting requirements;The lack of uniform reporting standards;The social responsibility of the enterprise concept needs further promotion;Social responsibility information to disclose the existence higher costs.And finally puts forward five Suggestions：to set up a special research institutions,perfect the enterprise society responsibility theory system;Formulate relevant regulations,standardize enterprise society responsibility report content formats;Increase the social responsibility of the enterprise information andit,to prevent false social responsibility information release;Vigorously develop social responsibility accounting personnel,popularize the social responsibility of the enterprise accountingr, Perfect.widen the rewards and punishment system of social duty channels.