业社会责任会计信息披露探讨摘要随着经济全球化，跨国公司利益的实现机制正在发生变化。在实现自身经济利益的同时，提高社会效益已成为企业的目标。单纯的市场竞争逐渐演变为一种全面的责任竞争，包括环境责任和社会责任。中国的改革开放取得了举世瞩目的成绩，但同时也带来了严重的社会问题，环境污染加剧，假冒伪劣产品，工人的权益得不到保障，等等。中国加入WTO后，企业进入全球化的过程中，在世界企业社会责任的背景值，中国企业要生存和发展，必须遵守国际规则，成为经济系统的一个组成部分。特别是在当前全球金融海啸席卷全球的环境下，企业倒闭、倒闭、工人失业已遍布全球，此时我们应该看到企业社会责任的重要性。因此，建立企业社会责任会计和企业信息披露机制已成为必然。本文采用基于传统的会计理论和方法规范研究的方法，得出了一些可行的尝试外，结合中国的国情和社会责任会计信息披露的确认和披露方法的内容进行了讨论。关键词：企业，会计信息，责任CorporatesocialresponsibilityaccountinginformationdisclosureABSTRACTWiththeglobalizationofeconomy,therealizationmechanismoftheinterestsofmultinationalcorporationsischanging.Intherealizationoftheirowneconomicinterestsatthesametime,improvesocialefficiencyhasbecomethegoaloftheenterprise.Puremarketcompetitionhasgraduallyevolvedintoacomprehensiveresponsibilitycompetition,includingenvironmentalresponsibilityandsocialresponsibility.China'sreformandopeninguphasmaderemarkableachievements,butalsobroughtserioussocialproblems,environmentalpollution,fakeandshoddyproducts,therightsandinterestsofworkerscannotbeguaranteed,andsoon.ChinaafterjoiningtheWTO,enterprisesenterintotheprocessofglobalization,thecorporatesocialresponsibilityintheworldbackgroundvalue,Chineseenterpriseswanttosurviveanddevelop,mustabidebyinternationalrulesandbecomeanintegralpartoftheeconomicsystem.Especiallyinthecurrentglobalfinancialtsunamiswepttheglobalenvironment,theenterprisebankruptcy,bankruptcy,workershavebeenunemployedaroundtheworld,atthistimeweshouldseetheimportanceofcorporatesocialresponsibility.Therefore,theestablishmentofcorporatesocialresponsibilityaccountingandcorporateinformationdisclosuremechanismhasbecomeinevitable.Thispaperadoptstheresearchmethodofaccountingtheoryandmethodbasedontraditionalnorms,drawsomefeasibleattempt,combinedwithnationalconditionsandtheconfirmationofthesocialresponsibilityaccountinginformationdisclosureanddisclosureoftheChinesemethodarediscussed.KEYWORDS：Enterprises,theaccountinginformation,theresponsibility目录1引言..............................................................11.1选题背景与意义............................................................................................11.2论文研究意义................................................................................................22企业社会责任会计的理论内涵及信息披露的必要性......................32.1企业社会责任会计的相关理论内涵............................................................32.1.1企业社会责任的内涵...........................................................................32.1.2企业社会责任会计的内涵...................................................................32.2企业社会责任会计信息披露的内容及形式................................................32.2.1企业社会责任会计信息披露的内容...................................................32.2.2企业社会责任会计信息披露的形式...................................................42.3企业社会责任会计信息披露的必要性..........................................................
