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社会责任会计
近年来随着经济的快速发展，越来越多、越来越严重的社会问题也同时出现了，对于这些问题我国要引起万分的重视。就比如企业在利润最大化的利益驱动下加大生产力度创造了巨大的社会财富，但同时也因为忽视环境、员工、消费者等相关主体的利益而引发了严重的社会问题。当前的就业形式和就业环境越来越严峻，滥用以及不合理地利用资源导致资源枯竭，环境遭到严重破坏等许多不可小觑的社会问题。而且这些问题的越来越严重，甚至已经影响到社会的发展。人类生活质量的提高，使社会要求企业自身在其日常生产及各项营业活动中除了考虑自身的经济利益是否能够达到最大化的同时，也要结合自身的生产经营情况为这个社会履行其应当承担的那一部分对公众、对社会、对环境等各项责任。为了更好地维护社会的可持续发展，我们必须强烈要求企业履行一些必要的社会责任。
社会责任会计作为一门新兴的会计学科，它以会计特有的方式反映和监督企业生产经营活动过程所产生的社会效益和社会成本，更好地满足社会可持续发展管理的要求，提高企业和社会的整体效益。企业自觉负担起对社会的责任便是根治企业经营活动外部不经济的良方。
随着现代社会问题的日益突出，发达国家曾对企业应履行的社会责任进行过非常激烈的辩论，同时国家政府也陆续制定了有关的规章制度。要求企业广泛地履行社会责任，而企业所从事的生产经营活动就必须符合社会责任的目标和社会公众的期望，还得遵循政府所出台的各项规章制度。
由于上述情况的出现，也对会计有了进一步的要求，因此社会责任会计开始出现在社会公众面前。我国企业社会责任会计研究起步较晚、基础薄弱，造成了我国企业社会责任会计准则的缺位，因此我国急需大力开展企业社会责任会计的理论研究工作。
社会责任会计是对企业在一个会计分期内所承担的社会责任进行计量和报告，对外发布企业社会责任报表，让公众观注企业的履行情况，反过来影响企业以后生产经营活动决策，最终使企业经济效益与社会效益进步与发展。
本文通过对社会责任会计这一新兴概念进行研究探析，分析了社会责任会计的主要内容与理论内涵，并结合我国企业情况对构建社会责任会计的难点、紧迫性以及必要性等进行分析，结合我国实施企业社会责任会计的现状和问题，提出
了我国企业构建社会责任会计的实施对策，并结合实例分析，验证了实施对策的有效性。
目前我国社会责任会计存在的突出问题主要表现在以下几个方面：企业社会责任会计的实施没有健全的法规制度作依据，对其行为缺乏强制性；企业难以准确界定社会责任会计的范围，其确认和计量较为困难，给具体实施造成很大的障碍；社会责任会计信息的提供需要企业自身花费大量的精力去做相应的社会调查，这样造成的结果是企业提供社会责任会计信息的成本过高，社会责任会计的实施也受到了极大地影响。
我国在社会责任会计理论如何完善，在实务中如何运用等方面还有许多需要大家进行进一步地探讨。同时，我们也充分意识到在我国推行社会责任会计是十分必要的，社会责任会计的发展具有深刻意义。
基于以上问题，本文在对企业社会责任会计及其基本理论进行概述的基础上，结合我国企业社会责任会计的实施现状，分析了我国企业社会责任会计在实施过程中存在的主要问题，借鉴西方发达国家企业社会责任会计运用的成功经验，提出了我国企业社会责任会计实施的具体对策。最后深刻地分析了当前在我国推行社会责任会计会遇到的各种各样的困难与阻挠，根据我国企业社会责任存在的现实状况，同时也说明了对企业承担的社会责任信息进行相对充分的披露及完善社会公众对企业履行社会责任的监督体制等是切实可行的。
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．at 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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