更新时间：06-22 （li145533）提供原创文章
摘 要:伴随着经济全球化的不断加剧，我国经济飞速发展。但快速地发展却带来了普遍的社会问题，比如自然环境遭到污染、员工权益受到侵犯等。近年来，我国企业社会责任会计日益受到国内乃至全球各方人士的关注。企业社会责任在我国主要存在缺乏法律和准则等制度保障，披露内容不够全面，披露形式单一且非会计基础型处于主导地位，企业社会责任会计项目不单列等问题。而存在这些问题的原因是缺少完整的社会责任会计信息披露框架、政府对企业社会责任会计信息披露的影响微弱、社会责任会计理论体系不完善、企业及其外部利益相关者社会责任意识淡薄、会计人员缺乏社会责任会计专业知识、社会责任会计信息提供成本过高。本文从我国企业的社会责任会计信息披露总体现状入手，阐述我国企业社会责任会计信息披露存在的问题及原因分析，最终提出完善我国上市公司社会责任会计信息披露体系的对策。
关键词：企业社会责任；会计信息披露；披露模式；披露体系
ABSTRACT:With the deepening of economic globalization, the economic develops rapidly in our country. But rapid development brought a universal social problem, such as the polluted natural environment,the violated employee rights and interests and so on.In recent years, domestic and global persons from all parties pay more and more attention to our country enterprise society responsibility accounting.There are also some problems of corporate social responsibility in our country,such as lacked rule of law and system security, incomprehensive disclosure of the content , single disclosure form and non accounting basis in a dominant position, not a single corporate social responsibility accounting program.etc. There are some reasons of these problems: It lacks complete social responsibility accounting information disclosure framework;Government's influence on corporate social responsibility accounting information disclosure is weak; The social responsibility accounting theory system is not perfect;The enterprise and its external stakeholders have weak consciousness of social responsibility;Accounting personnel are lack of social responsibility accounting professional knowledge; Social responsibility accounting information provide higher cost. This article describes enterprise social responsibility accounting information disclosure of the overall situation in our country.It elaborates problems of enterprise society responsibility accounting information disclosure and cause analysis.Finally it puts forward the countermeasures of improved social responsibility accounting information disclosure system .
Keywords: corporate social responsibility ;disclosure of accounting information; disclosure model;disclosure system