社會責任會計
近年來隨著經濟的快速發(fā)展，越來越多、越來越嚴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動下加大生產力度創(chuàng)造了巨大的社會財富，但同時也因為忽視環(huán)境、員工、消費者等相關主體的利益而引發(fā)了嚴重的社會問題。當前的就業(yè)形式和就業(yè)環(huán)境越來越嚴峻，濫用以及不合理地利用資源導致資源枯竭，環(huán)境遭到嚴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重，甚至已經影響到社會的發(fā)展。人類生活質量的提高，使社會要求企業(yè)自身在其日常生產及各項營業(yè)活動中除了考慮自身的經濟利益是否能夠達到最大化的同時，也要結合自身的生產經營情況為這個社會履行其應當承擔的那一部分對公眾、對社會、對環(huán)境等各項責任。為了更好地維護社會的可持續(xù)發(fā)展，我們必須強烈要求企業(yè)履行一些必要的社會責任。
社會責任會計作為一門新興的會計學科，它以會計特有的方式反映和監(jiān)督企業(yè)生產經營活動過程所產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)自覺負擔起對社會的責任便是根治企業(yè)經營活動外部不經濟的良方。
隨著現(xiàn)代社會問題的日益突出，發(fā)達國家曾對企業(yè)應履行的社會責任進行過非常激烈的'辯論，同時國家政府也陸續(xù)制定了有關的規(guī)章制度。要求企業(yè)廣泛地履行社會責任，而企業(yè)所從事的生產經營活動就必須符合社會責任的目標和社會公眾的期望，還得遵循政府所出臺的各項規(guī)章制度。
由于上述情況的出現(xiàn)，也對會計有了進一步的要求，因此社會責任會計開始出現(xiàn)在社會公眾面前。我國企業(yè)社會責任會計研究起步較晚、基礎薄弱，造成了我國企業(yè)社會責任會計準則的缺位，因此我國急需大力開展企業(yè)社會責任會計的理論研究工作。
社會責任會計是對企業(yè)在一個會計分期內所承擔的社會責任進行計量和報告，對外發(fā)布企業(yè)社會責任報表，讓公眾觀注企業(yè)的履行情況，反過來影響企業(yè)以后生產經營活動決策，最終使企業(yè)經濟效益與社會效益進步與發(fā)展。
本文通過對社會責任會計這一新興概念進行研究探析，分析了社會責任會計的主要內容與理論內涵，并結合我國企業(yè)情況對構建社會責任會計的難點、緊迫性以及必要性等進行分析，結合我國實施企業(yè)社會責任會計的現(xiàn)狀和問題，提出
了我國企業(yè)構建社會責任會計的實施對策，并結合實例分析，驗證了實施對策的有效性。
目前我國社會責任會計存在的突出問題主要表現(xiàn)在以下幾個方面：企業(yè)社會責任會計的實施沒有健全的法規(guī)制度作依據(jù)，對其行為缺乏強制性；企業(yè)難以準確界定社會責任會計的范圍，其確認和計量較為困難，給具體實施造成很大的障礙；社會責任會計信息的提供需要企業(yè)自身花費大量的精力去做相應的社會調查，這樣造成的結果是企業(yè)提供社會責任會計信息的成本過高，社會責任會計的實施也受到了極大地影響。
我國在社會責任會計理論如何完善，在實務中如何運用等方面還有許多需要大家進行進一步地探討。同時，我們也充分意識到在我國推行社會責任會計是十分必要的，社會責任會計的發(fā)展具有深刻意義。
基于以上問題，本文在對企業(yè)社會責任會計及其基本理論進行概述的基礎上，結合我國企業(yè)社會責任會計的實施現(xiàn)狀，分析了我國企業(yè)社會責任會計在實施過程中存在的主要問題，借鑒西方發(fā)達國家企業(yè)社會責任會計運用的成功經驗，提出了我國企業(yè)社會責任會計實施的具體對策。最后深刻地分析了當前在我國推行社會責任會計會遇到的各種各樣的困難與阻撓，根據(jù)我國企業(yè)社會責任存在的現(xiàn)實狀況，同時也說明了對企業(yè)承擔的社會責任信息進行相對充分的披露及完善社會公眾對企業(yè)履行社會責任的監(jiān)督體制等是切實可行的。
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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