社会责任会计在中国的应用与发展

社会责任会计在中国的应用与发展(10400字)
摘  要：近年来，我国企业在经济高速增长的同时引发了一系列的社会经济问题，如环境污染、食品安全问题等。社会各界对企业如何处理和反映这些社会责任问题非常 关注。在这种背景下，社会责任会计由此发展起来。尤其是在当前，企业履行社会责任会计对我国建设和谐社会和可持续发展显得更为重要。本文在阅读国内外有关 社会责任会计文献的基础上，阐述了社会责任会计在我国的应用现状，提出了应用现状中出现的问题和针对这些问题的解决措施，并对我国社会责任会计今后的发展 方向进行了展望。
关键词：社会责任会计；社会责任报告；社会责任会计核算体系

Research on Application and Developing of Social Responsibility Accounting in China                                 
Abstract: In recent years, there appears series of social problems with the high development of economic, such as environmental pollution, food safety issue, etc. How to deal with those social problems and reflect them has been more concerned. In the background, social responsibility accounting appeared and quickly developed. At present, it’s of great importance for them to perform social responsibility to keep enterprise and social economic in harmony, to promote their sustainable development. The thesis which summarizes application situation, many problems, some measures about social responsibility accounting in our country, and forecasts its developing trend, is based on social responsibility accounting literature in and abroad.
Key words: Social Responsibility Accounting; Social Responsibility Report; Social Responsibility Accounting Calculated System

目    录
摘要    1
关键词    1
一、绪论    2
（一）选题意义    2
（二）国内外研究现状    2
1．国外研究现状    2
2．国内研究现状    2
3．国内外研究现状简要述评    5
二、社会责任会计在我国的应用现状    5
三、社会责任会计在我国应用中出现的问题    6
（一）社会责任会计的核算内容没有明确    6
（二）社会责任会计的计量方法不具体    7
（三）社会责任会计的披露内容不全面和形式单一    7
（四）社会责任会计相关法律和规章制度不健全和完善    10
四、社会责任会计在我国应用出现的问题的解决措施    10
（一）合理确定社会责任会计核算内容    10
（二）灵活选择社会责任会计计量方法    11
（三）完善社会责任会计披露内容和形式    11
（四）健全和完善社会责任会计法律和规章制度的建设    11
五、结束语    12
参考文献    12
致谢    13