关于我国社会责任会计信息披露的思考

摘　　要

随着社会主义市场经济的形成与不断发展，企业之间的竞争日益激烈，逐渐出现了侵害消费者权益，破坏生态环境，频发安全生产事故的情况。尤其是2008年8月爆发的“三鹿毒奶粉”事件，其影响已经迅速波及到中国整个奶制品企业，所有人都为之痛心。这一事件的爆发进一步引起了整个社会对企业社会责任会计的关注，同时大家也开始思考企业如何才能切实履行自己的社会责任。在如今构建社会主义和谐社会的阶段，在以人为本的科学发展观的指导下，我国政府也逐渐认识到社会责任会计的及企业履行社会责任的重要性，因此社会责任会计的地位日益凸显，尤其是该体系中最主要最基本的社会责任会计披露方面的问题。本文主要浅析了社会责任会计信息披露存在的一些问题并分析存在的原因，最后提出一些完善的建议。

关键词：社会责任会计；社会责任会计信息披露 ；企业社会责任
 
On the disclosing of social responsibility accounting information
ABSTRACT

With the formation and continuous development of the socialist market economy competition between enterprises is increasingly fierce. There are also emerging a lot of bad behaviors, such as Infringing the Rights and Interests of Consumers, destroying the environment, frequent industrial accidents etc. especially the impact of the Sanlu milk powder scandal in August 2008 has quickly spread to the entire Chinese dairy companies. This causes the outbreak of further attention on the social responsibility accounting of the companies, while we start thinking about how companies can effectively fulfill its social responsibility. Now we are in the stage of building a socialist harmonious society, under the guidance of the scientific concept of development, so our government has gradually realized the importance of social responsibility accounting and the importance of the social responsibility performance of the companies. Therefore, the status of the social responsibility accounting has become increasingly prominent; particularly accounting disclosure. This paper analyzes some existing problems in the social responsibility accounting information disclosure, finds out the reason of existing problem, and finally puts forward some improvement suggestions.

Key words：social responsibility accounting；social responsibility accounting information disclosure；corporate social responsibility
 

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