Research On Enterprise Social Related Accounting

To carry out scientific development concept and ensure sustainable social economic development, establishing an environment-friendly and resource-saving harmonious society is a basic national policy contemporary. To carry out this purpose, at one hand government should control macroeconomic tendency, at other hand, in the microeconomic fields enterprises should strongly enhance their economical result and increase whole society economic performance.In fact, because of not undertaking exterior cost of their behavior and social responsibility, our mostly enterprises use resources inefficiently; at the same time, environment polluted severely and working condition of staff is bad. To resolve exteriority problem of enterprises behavior and urge them undertake their social responsibility, many accountants have taken much beneficial exploration of newly accounting branches, such as establish social responsibility accounting, environmental accounting and human resource accounting, but those accounting branches only disclose one part information of enterprise,s behavior, so they can not resolve exteriority problem fundamentally, and the same time they can not fully merge with traditional financial accounting.Social consolidated accounting focus on merging with traditional financial accounting, discloses full cost of enterprises producing and operating behavior, and urges enterprises fully undertaking responsibility of their behavior, them using above as base discloses enterprise result and social performance of their behavior.From birth motivation of social related accounting, this article elaborates its inevitability and substantial theoretical fundament and establishes its basic theoretical framework. In the article, there are 8 chapters and five parts ---foreword, theoretical base, fundamental theory, performance evaluating ,present and prospect.The first part, foreword, elaborates condition of choosing social related accounting, its researching significance, its researching field and aim. In this part, we also discribe the innovation of the article briefly.The second part, theoretical base of social consolidated accounting, consists of chapter 2 and chapter 3. In chapter 2, we give a synthesized description of social related accounting literature, in order to discusse the existed outcome of the related accounting. Chapter 3, we research theoretical base of social related accounting. This part discusses birth motivation and theoretical fundament of social related accounting.The third part, consists of chapter 4, chapter 5 and chapter 6. This part discusses theoretical framework of social related accounting. In chapter 4, we discuss fundament problems of social related accounting, such as accounting entity, accounting purpose, accounting assumption and measurement model. Chapter 5 researches method and field of social related accounting cost, which consists of traditional operation cost, environmental cost and human resource cost using full cost method and product life period method. Chapter 6 researches information disclosure and report model of social related accounting, which consists of quantity and quality information. Because it has widely content in the social related accounting, the reporting model is consolidated with accounting sheet and words elaboration.The forth part, social related accounting evaluating system, discusses its significance and principle, them establishes its evaluating system and designs key evaluating index with demand from practice.The fifth part is research forecast of social related accounting. In chapter 8, we discuss its limitation of contemporary research, problems which should be deeply resolved and guaranteeing mechanism. Additional, we elaborate its development tendency, its chief motivation and its development perspective which we can forecast.