社会责任会计信息披露问题研究.docx

社会责任会计信息披露问题研究社会责任会计信息披露问题研究毕业论文社会责任会计信息披露问题研究 摘 要：社会责任会计在国外近410年的发展过程中，已经取得了1定的研究成果，但在社会责任会计信息披露问题上，还没有取得实质性的突破。而我国对企业社会责任会计的研究起步较晚，社会责任会计与传统会计在使用者的信息需求方面还存在着较大差异，因此建立1套行之有效的社会责任会计信息披露体系，对于我国社会经济的可持续发展，提高企业的综合能力和市场竞争力，有着10分重要的意义。本文在借鉴国内外理论成果和实务经验的.基础上，具体介绍了社会责任会计信息的披露内容、方式，并针对存在的问题提出了企业分类化管理等观点和1系列建立和完善企业社会责任会计信息披露体系的建议。关键字：社会责任会计；会计信息披露；披露模式TheResearchaboutFinancialDisclosureinSocialResponsibilityAccounting Abstract：Societyresponsibilityaccountinghasbeendeveloppednearly40yearsoverseasandithadalreadyobtainedsomecertainresearchresults.Butinthequestionoftheinformationdisclosureinsocialresponsibilityaccountinghasnotobtainedthesubstantivebreakthrough.Thereishugediscrepancyintheusersinformationbetweenthetraditionalaccountandthenewstyle,becausethenewbifurcationtheoryresearchinourcountrygotofftoalatestart.Forthereasonabove,itisextraordinaryimportanttofoundupaeffectiveSocialresponsibilityaccountinginformationdisclosuresystem,whichissignificantforeconomicSustainableDevelopmentandtheimprovementofenterprisesgeneralabilityandmarketcompetitivepower.Thisarticleisbasedontheachievementsindomesticandforeignandthesolidserviceexperience,Specificallyintroducedthecontentandthewayofthesocialresponsibilityaccounting,andanalyzedthepresentsituationofourcountrysenterprisesocialresponsibilityaccountingdisclosure,andproposesomeenterpriseclassifiedviewpointsandthesuggestionthatcanestablishandimprovetheseriesofenterprisesocialresponsibilityaccountingoninformationdiscloureabouttheexistencethequestion.DigestSocialresponsibilityaccountingisanewbranchofaccounting.Thesocialresponsibilityofanenterpriseisbecominganimportantstandard,whenevaluatebusinessessyntheticalmarketstatus,alongwiththeimprovementthattheinternationalsocietyprotectenvironmentandhumanrights.Thereishugediscrepancyintheusersinformationbetweenthetraditionalaccountandthenewstyle,becausethenewbifurcationtheoryresearchinourcountrygotofftoalatestart.Forthereasonabove,itisextraordinaryimportanttofoundupaeffectiveSocialresponsi