关于我国企业实施社会责任会计的思考

社会责任会计的产生有其理论渊源，实施社会责任会计则是时代的呼唤，而我国现行社会责任会计及其信息披露方面还很不尽如人意。改革开放以来，我国经济迅速发展的同时，也面临着越来越严重的资源、就业、环境、社会分配不公等问题。而社会责任会计可以反映企业履行社会责任的相关信息，因此在我国企业中应要求全面实施社会责任会计。

Reflections on Implementing Social Responsibility Accounting in China

The emerging of social responsibility accounting has its theoretical origin,while its implementation is a result of the requirement of the time.The current social responsibility accounting and its information disclosure in China needs improvement.With the adoption of reform and opening to the outside policy,China's economy develops quickly and also faces such problems as resources waste,employment pressure,environment protection,and unfair social wealth distribution.Social responsibility accounting can refl...