我国社会责任会计发展中存在的问题及对策分析

【摘要】：社会责任会计是会计学的一个重要分支，不同于传统的会计，其以企业所承担的社会责任作为研究对象，对整个国民经济的发展起着至关重要的作用；但是就目前来看，由于理论研究尚不成熟,实务操作缺乏系统的程序等原因，我国社会责任会计的发展并不尽人意，建立和加强社会责任会计势在必行。

【关键词】： 社会责任会计 会计信息 监督  核算对象 信息披露

Social responsibility accounting in China the problem that exists in development and countermeasure analysis

【Abstract】Social responsibility accounting is an important branch of accounting, is different from the traditional accounting, the enterprise undertakes the social responsibility as the research object, the entire national economic development plays a vital role; but at the moment, due to the theoretical research is still immature, lack of system operation procedures and other reasons, China the society responsibility accounting's development is not satisfactory, the establishment and strengthening of the social responsibility accounting be imperative.

【Keyword】 Accounting for social responsibility  Accounting information Supervision Accounting object  Information disclosure

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