我国企业社会责任活动研究综述及启示

A Review of Chinese Corporate Social Responsibility Research

企业社会责任已成为我国会计学术界研究关注的重要问题之一,文章对我国企业社会责任活动的理论研究、社会责任活动的影响因素、社会责任活动产生的社会绩效及其衡量方法四个方面进行了仔细梳理,报告了我国现有文献取得的研究成果。通过综述与主要观点分析,发现我国社会责任活动的研究范围较广,当前研究内容需要根据我国企业性质有所区分,进一步深入研究社会责任活动与社会绩效的关系,同时探索出更好的计量方法以科学合理地衡量企业社会责任活动的履行。最后文章指出了未来会计研究在社会责任履行中应当关注的主要方向。

Corporate social responsibility（CSR） has become one of the important issues in accounting researches.This paper reviews theoretical researches,influencing factors,and social performance and measure methods of CSR activities and reports the achievement of current researches.Through the reviews and analysis of the main points of relevant researches,it is found that the range of CSR activities research is wide and current researches about CSR should be different according to the nature of companies.It is necessary to investigate the relationship between CSR activities and its social performance so as to look for better methods which could measure CSR activities scientifically and reasonably.At last,it suggests the directions of future researches on CSR in accounting.