关于企业社会责任会计若干问题探讨

社会责任会计就是揭示企业完成社会义务，承担社会责任所费成本、因生产经营造成的社会成本以及企业的社会效益等财务与非财务信息的重要手段。文章通过社会责任会计理论根源的追溯，论证了这一领域的科学基础；通过对社会责任会计揭示方法的探讨，提出了这一领域的不完善性；通过西方国家的成功尝试，证明了我国建立社会责任会计的必然性与可行性。

The Business Social Responsibitity Accounting

Business is the cell of social economic system. Its duty is t6 share certain socialobligation. The social responsibity accounting is an important way among others to reveal thecost of obligation responsibility and production, and to reveal the information of accounting andnon-accounting, for business social effect. This paper traces the root of the theory of socialresponsibility accounting.