更新时间：09-02 （Angela）提供原创文章
摘要:企业作为经济社会的重要组成部分之一，无论是从企业的自身可持续发展角度还是从构建和谐社会角度来看，都应该承担相应的企业社会责任。尤其是近些年，环境污染、食品安全等企业履行社会责任失败的问题成为人们关注的热点，公众对企业披露社会责任信息的要求也随之提高。最近数年来，我国学者针对企业社会责任披露问题的研究越来越多，也取得了不少研究成果。但从整体来看，还不能与我国目前的经济发展和社会需求相适应。本文结合国内外企业社会责任披露的现状，对我国企业社会责任披露提出了自己的建议。笔者通过对本文选题背景、研究意义和目的的探讨，简单分析了社会责任披露研究的整体情况。通过对企业社会责任披露的概述，介绍了国际社会对企业社会责任探讨、企业社会责任会计披露的主要内容和计量方法、企业社会责任会计信息的需求者和需求的信息；结合对国内外企业社会责任会计信息披露现状及问题的分析，介绍了完善我国企业社会责任披露的建议：建立我国企业社会责任会计信息披露模式，建立健全企业社会责任会计应遵循的披露原则，建立企业社会责任会计信息审计制度，建立健全企业社会责任会计信息披露的监督与评价机制等。
关键词：企业社会责任；会计信息；披露模式
ABSTRACT:As an important part of economic society, enterprises should undertake their corresponding corporate social responsibilities in terms of either their own enterprise sustainable development or build a harmonious society. Especially these years, problems that enterprises failed in fulfilling their social responsibilities like ignoring environmental protection and food safety are becoming people’s focus of attention. The public is now increasing their demand for corporate social responsibility disclosure. Recently, researches on information disclosure of corporate social responsibility accounting rose increasingly and made some theoretical results. But, it doesn’t match the current economic development and the actual social demands of China. In this paper, we discussed the information disclosure system of corporate social responsibility accounting in China, and put forward some suggestions and recommendations on how to advance the information disclosure of corporate social responsibility accounting. Through the discussion about the background, research purport and purpose of this research the author analyzed the entire situation of the research. Through the overview of information disclosure of corporate social responsibility accounting, it introduces the international discussion on corporate social responsibility accounting, main content and metering method, demander and demands of the information of corporate social responsibility accounting. Combining the current situation and problems of information disclosure of corporate social responsibility accounting at home and abroad, the text put forward some suggestions on establishing and perfecting the corporate social responsibility accounting system: establishing our country’s own corporate social responsibility accounting system, the disclosure principles which should be followed, the auditing system of corporate social responsibility accounting and the supervision and evaluation mechanism of corporate social responsibility accounting.
Keywords：Corporate social responsibility; Accounting information; Disclosure mode