企业社会责任会计的披露研究

内容摘要··························································2

一、企业社会责任会计及相关概念····································4

二、企业的社会责任问题············································5

（一）环境污染问题············································5

（二）员工问题················································5

（三）产品安全与质量问题······································6

三、完善我国企业社会责任会计信息披露的相关建议····················6

（一）投资者··················································6

（二）员工····················································7

（三）商业伙伴················································8

（四）社会公益事业············································9

（五）生态环境与可持续发展····································10

（六）政府····················································10

四、区分不同行业企业披露的具体内容································10

五、提高企业社会责任会计信息披露的实践研究························11

（一）我国政府及监管机构的规范和指引··························11

（二）专家、学者等相关人士的推进······························11

（三）发展对企业社会责任披露信息的审验························11

（四）报告外在价值间接影响管理································12

（五）报告内在价值直接影响管理································13

结论······························································14

参考文献··························································15

内 容 摘 要

随着企业社会责任越来越成为企业与社会的共识，企业社会责任会计的重要性日益凸显。企业社会责任会计信息披露对于企业相关的利益方，了解企业社会责任信息、制定决策等发挥着越来越重要的作用，是企业社会责任会计体系的重要组成部分。

社会责任会计是以更好的维护可持续发展为目标，为企业管理者、政府、社会公众等相关利益团体和个人的决策提供企业社会责任履行情况的会计信息系统。随着建设和谐社会的进程，社会各界对企业社会责任会计信息的关注越来越多。本文介绍了社会责任会计及其信息的相关概念，分析了我国在社会责任会计信息在披露意识、内容和形式等方面的一些不足之处，并提出了完善我国企业社会责任会计信息披露体系的建议，如加强社会意识、完善相关法律法规和外部监管体系、加强理论和实践研究以及提高会计人员素质等，进一步探讨了我国社会责任会计信息披露的未来发展趋势。企业社会责任会计信息的披露问题逐渐成为国内外会计界研究的热点和难点问题，我国对这一问题进行研究对加快与国际接轨的步伐有促进作用。此外，企业承担社会责任和相关信息的披露对社会的持续、稳定、健康发展具有深远的影响，对这一问题的研究还可以对可持续发展战略在我国的实施和创建和谐社会具有积极的推动作用。

当前，我国企业社会责任会计信息披露机制尚未健全，存在一些问题，亟需认真研究，构建我国的企业社会责任会计信息披露机制。探索我国企业自身特点的社会责任会计信息披露的机制，对加速具有中国特色的社会责任会计的形成与完善也具有促进作用。

关键词：企业社会责任会计 信息披露 社会责任