对我国建立社会责任会计体系的几点思考

Considering on the Foundation of the System of Social Responsibility Accounting in China

社会责任会计是社会责任与会计学的有机结合 ,其目的在于实现经济效益与社会效益的共同提高。社会责任会计体系的建立 ,不仅将会极大地促进传统会计观念向现代会计观念的转变 ,为会计理论的发展和创新提供新的思路 ,而且会有助于企业协调好与社会环境之间的关系 ,进一步在全社会发挥会计信息的服务功能 ,彻底实现对目前社会上普遍存在的会计信息失真的治理 ,维护经济秩序 ,保护社会环境 ,尊重个人利益 。

Social responsibility accounting is a subject that social responsibility combines with accounting organiclly so as to make it possible that both economic benifit and social benifit increase together.The foundation of social responsibility system promote greatly not only to turn the concept of traditional accounting into the modern concept as well as to provide a new train of thought for accounting's development and innovation,but also to help coordinate the relations between enterprises and social enviroment.Meanwhile,it will do develop the service function for accounting information all over the society,and do realize thoroughly to administer the accounting information's false at present.It will do good for keeping order the economics,protecting the social environment,valuing the personal interests and calling the social honesty and confindence back.