社會責(zé)任會計(jì)

近年來隨著經(jīng)濟(jì)的快速發(fā)展，越來越多、越來越嚴(yán)重的社會問題也同時出現(xiàn)了，對于這些問題我國要引起萬分的重視。就比如企業(yè)在利潤最大化的利益驅(qū)動下加大生產(chǎn)力度創(chuàng)造了巨大的社會財(cái)富，但同時也因?yàn)楹鲆暛h(huán)境、員工、消費(fèi)者等相關(guān)主體的利益而引發(fā)了嚴(yán)重的社會問題。當(dāng)前的就業(yè)形式和就業(yè)環(huán)境越來越嚴(yán)峻，濫用以及不合理地利用資源導(dǎo)致資源枯竭，環(huán)境遭到嚴(yán)重破壞等許多不可小覷的社會問題。而且這些問題的越來越嚴(yán)重，甚至已經(jīng)影響到社會的發(fā)展。人類生活質(zhì)量的提高，使社會要求企業(yè)自身在其日常生產(chǎn)及各項(xiàng)營業(yè)活動中除了考慮自身的經(jīng)濟(jì)利益是否能夠達(dá)到最大化的同時，也要結(jié)合自身的生產(chǎn)經(jīng)營情況為這個社會履行其應(yīng)當(dāng)承擔(dān)的那一部分對公眾、對社會、對環(huán)境等各項(xiàng)責(zé)任。為了更好地維護(hù)社會的可持續(xù)發(fā)展，我們必須強(qiáng)烈要求企業(yè)履行一些必要的社會責(zé)任。

社會責(zé)任會計(jì)作為一門新興的會計(jì)學(xué)科，它以會計(jì)特有的方式反映和監(jiān)督企業(yè)生產(chǎn)經(jīng)營活動過程所產(chǎn)生的社會效益和社會成本，更好地滿足社會可持續(xù)發(fā)展管理的要求，提高企業(yè)和社會的整體效益。企業(yè)自覺負(fù)擔(dān)起對社會的責(zé)任便是根治企業(yè)經(jīng)營活動外部不經(jīng)濟(jì)的良方。

隨著現(xiàn)代社會問題的日益突出，發(fā)達(dá)國家曾對企業(yè)應(yīng)履行的社會責(zé)任進(jìn)行過非常激烈的辯論，同時國家政府也陸續(xù)制定了有關(guān)的規(guī)章制度。要求企業(yè)廣泛地履行社會責(zé)任，而企業(yè)所從事的生產(chǎn)經(jīng)營活動就必須符合社會責(zé)任的目標(biāo)和社會公眾的期望，還得遵循政府所出臺的各項(xiàng)規(guī)章制度。

由于上述情況的出現(xiàn)，也對會計(jì)有了進(jìn)一步的要求，因此社會責(zé)任會計(jì)開始出現(xiàn)在社會公眾面前。我國企業(yè)社會責(zé)任會計(jì)研究起步較晚、基礎(chǔ)薄弱，造成了我國企業(yè)社會責(zé)任會計(jì)準(zhǔn)則的缺位，因此我國急需大力開展企業(yè)社會責(zé)任會計(jì)的理論研究工作。

社會責(zé)任會計(jì)是對企業(yè)在一個會計(jì)分期內(nèi)所承擔(dān)的社會責(zé)任進(jìn)行計(jì)量和報(bào)告，對外發(fā)布企業(yè)社會責(zé)任報(bào)表，讓公眾觀注企業(yè)的履行情況，反過來影響企業(yè)以后生產(chǎn)經(jīng)營活動決策，最終使企業(yè)經(jīng)濟(jì)效益與社會效益進(jìn)步與發(fā)展。

本文通過對社會責(zé)任會計(jì)這一新興概念進(jìn)行研究探析，分析了社會責(zé)任會計(jì)的主要內(nèi)容與理論內(nèi)涵，并結(jié)合我國企業(yè)情況對構(gòu)建社會責(zé)任會計(jì)的難點(diǎn)、緊迫性以及必要性等進(jìn)行分析，結(jié)合我國實(shí)施企業(yè)社會責(zé)任會計(jì)的現(xiàn)狀和問題，提出

了我國企業(yè)構(gòu)建社會責(zé)任會計(jì)的實(shí)施對策，并結(jié)合實(shí)例分析，驗(yàn)證了實(shí)施對策的有效性。

目前我國社會責(zé)任會計(jì)存在的突出問題主要表現(xiàn)在以下幾個方面：企業(yè)社會責(zé)任會計(jì)的實(shí)施沒有健全的法規(guī)制度作依據(jù)，對其行為缺乏強(qiáng)制性；企業(yè)難以準(zhǔn)確界定社會責(zé)任會計(jì)的范圍，其確認(rèn)和計(jì)量較為困難，給具體實(shí)施造成很大的障礙；社會責(zé)任會計(jì)信息的提供需要企業(yè)自身花費(fèi)大量的精力去做相應(yīng)的社會調(diào)查，這樣造成的結(jié)果是企業(yè)提供社會責(zé)任會計(jì)信息的成本過高，社會責(zé)任會計(jì)的實(shí)施也受到了極大地影響。

我國在社會責(zé)任會計(jì)理論如何完善，在實(shí)務(wù)中如何運(yùn)用等方面還有許多需要大家進(jìn)行進(jìn)一步地探討。同時，我們也充分意識到在我國推行社會責(zé)任會計(jì)是十分必要的，社會責(zé)任會計(jì)的發(fā)展具有深刻意義。

基于以上問題，本文在對企業(yè)社會責(zé)任會計(jì)及其基本理論進(jìn)行概述的基礎(chǔ)上，結(jié)合我國企業(yè)社會責(zé)任會計(jì)的實(shí)施現(xiàn)狀，分析了我國企業(yè)社會責(zé)任會計(jì)在實(shí)施過程中存在的主要問題，借鑒西方發(fā)達(dá)國家企業(yè)社會責(zé)任會計(jì)運(yùn)用的成功經(jīng)驗(yàn)，提出了我國企業(yè)社會責(zé)任會計(jì)實(shí)施的具體對策。最后深刻地分析了當(dāng)前在我國推行社會責(zé)任會計(jì)會遇到的各種各樣的困難與阻撓，根據(jù)我國企業(yè)社會責(zé)任存在的現(xiàn)實(shí)狀況，同時也說明了對企業(yè)承擔(dān)的社會責(zé)任信息進(jìn)行相對充分的披露及完善社會公眾對企業(yè)履行社會責(zé)任的監(jiān)督體制等是切實(shí)可行的。

In recent years，with the development of economic，more and more serious social problems rise．These issues need our extreme attention．For example，enterprises have produced more and more to obtain the maximum profit in fierce competition，

consequently social wealth has been brought about more than any time before，which has led to serious social problems that have been taken place one by one due to the neglect of the benefit need of related parties simultaneously．The current forms of employment and employment environment is more and more severely abused，and unreasonable use of resources result in shortage of resources．The environment has been severely damaged and many social problems can not be ignored．These problems have become more and more serious，which has a bad effect on the development of society and improvement of people's quality of life social requirements of the enterprise itself，in addition to considering their own，economic interests while maximizing its daily production and other business activities，should also fulfill that part of the right of the public shall be asocial，environmental and other

responsibilities．Combining their production and business operation for the

community．In order to better maintain the sustainable development of our society，people strongly urge enterprises to fulfill some necessary social responsibility．

Social responsibility accounting is a new subject， which reflects and oversees social benefits and costs produced by enterprises' producing and managing activities in a unique accounting way．Its aim is to better meet the requirements of management of social sustainable development and to improve the entire benefits of enterprises and society．Enterprises undertaking the social responsibility consciously is the best means to solve the social problems．

With the increasingly prominent issue in modern society，the economy had developed to fulfill the social responsibility of business should be conducted very heated debate and national governments have gradually developed the rules and

regulations．They require extensive corporate social responsibility and corporate are engaged in production and business activities must be consistent with the objectives of social responsibility and the public's expectations，have to follow the rules and regulations promulgated by the Government．

Because of the emergence of the above situation，the accounting has been further required and some social responsibility accounting began to appear in front of the public．The study in China starts relatively late and is immature，which makes it difficult to establish accounting principles about corporate social responsibility accounting．So we need urgently to study this new sort of accounting．

The task of social responsibility accounting is to make measurement and report on social responsibility in an accounting period，and the dissemination of corporate social responsibility report，performance of the enterprise for public in trm，it will affect the production and business activities after decision—making in the

enterprise．This ultimately making the economic efficiency of enterprise and social progress and development．

The paper on the concept of social responsibility accounting research of this new analysis of the main elements of social responsibility accounting and the theory of content，combined with our business situation on the Construction of Social Responsibility Accounting，urgency and necessity of such analysis，combining implementation of corporate social responsibility accounting status and problems，construction of our proposed implementation of social responsibility accounting

program，which through case studies proved the effectiveness of the implementation of the program．

At present，the outstanding problems exist in the Social Responsibility

Accounting the of China are mainly in the following aspects：a lack of complete laws and rules and their coerciveness in carrying out social responsibility accounting；difficulties in accurately defining the range of enterprises' social responsibility

accounting，which hinders the carry-out of it．Enterprises need to spare no efforts to figure our the information of social responsibility accounting based on corresponding social investigation．As a result，the costs of figuring out information are too high，which also hinders the carry-out of social responsibility accounting．

There are many need for further discussion about how to improve china's social responsibility accounting theory and how to apply in practice．a(chǎn)t the same time，We

are fully aware it is necessary，the implementation of social responsibility accounting in our country，and it will have a profound effect on the development of social responsibility accounting．

Based on these issues，this paper analyzed the main problems in carrying out social responsibility accounting in enterprises，combining the status quo of it on a basis of a general statement of the basic theories of it．It introduced specific strategies of carrying out social responsibility accounting，using successful experiences of the exercise of social responsibility accounting in Western developed countries．Finally a profound analysis of social responsibility accounting will encounter a variety of difficulties and obstruction currently implemented in our country．According to the reality of our corporate social responsibility，it can be proved to be feasible through relative full disclosure of the information of the social responsibility of enterprises and improvement of the public on corporate social responsibility and supervision system．

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