企业社会责任信息披露的道德盲区与长效机制

Moral Blind Spot and Long-term Mechanism of Corporate Social Responsibility Information Disclosure

社会责任会计的理论基础在西方资本主义社会大致经历了从新古典经济理论到合法性理论到相关利益者理论再到政治经济学理论这样一个历程。文章认为社会责任会计不仅关系到企业经营活动,还担负着协调社会关系的职责,因此,社会政治背景对责任会计的信息披露有着深远的影响。在社会主义市场经济背景下,对于企业社会责任的履行,一方面我们要通过不断完善各种法律规章制度来加以强化,另一方面还要发挥社会主义这一特性所决定的道德化育作用。由此,文章就特色社会主义市场经济环境下的企业社会责任会计提出道德与法制双轨并行的长效机制。

The theoretical basis of the social responsibility accounting in western capitalist society has experienced the process from new classical economic theory, to the theory of legitimacy, to the stake- holder theory, then to the theory of political economy. In this paper, it is pointed out that the social responsibility accounting is not only related to business activities, but also responsible for the coordi- nation of social relations. Therefore, the social and political background has far-reaching influence on the responsibility accounting information disclosure. For the fulfillment of corporate social responsi- bility in the context of the socialist market economy, various kinds of legal rules and regulations should be strengthened and the socialist moral cultivation should be implemented at the same time. Fi- nally, the long-term moral and legal mechanism for corporate social responsibility accounting in the socialist market economy environment is presented.