Research Of Accounting System For Social Responsibility In China

With the development of the society and economy, the environment around enterprises has made great changes. The object pursuing by enterprises is no longer the profit maximization, but the maximization of the shareholders' wealth or the social wealth. In this condition, social responsibility accounting which can balance the relationship between the interest groups comes into being, for accounting no longer only serves for enterprises, but for a series of related interest groups. Compared to the model of traditional accounting, the social responsibility accounting has done the first research on the social influence caused by its operating, instead of doing so under the part objective.David F Linowes, an American scholar, published an article named 'Socio-Economic Accounting' in 1968 and introduced the concept of social responsibility accounting for the first time. It was the prelude of the research of social responsibility accounting. During its more than thirty years' development abroad, social responsibility accounting has acquired some research achievement. But in our country, the research is still in the primary stage.The main purpose of the thesis is the following: on the basis of getting to know the condition of the enterprises burdening social responsibility, analyze the feasibility of setting up the social responsibility accounting system and also try to work out the accounting system for social responsibility which is suited to internal enterprises.The main sections included in the thesis are as follows:Section One. Brief introduce the basic theory of social responsibility accounting from its concept, theoretical basis, and measurement theory.Section Two. Discuss the necessary and the feasibility to set up the accounting system for social responsibility in China from the aspects of the enterprises, thecountry and the society.Section Three. Suggest dividing accounting elements into social asset, social liability, social cost and social income, and confirm and measure according to these four elements. The author also advanced measure methods which are suited to internal enterprises on the basis of the existing theory.Section Four. Suggest combining the social responsibility with the traditional accounting system to record social events by adding social responsibility accounts to the traditional accounts.Section Five. Introduce the condition about the disclosure of the accounting information of social responsibility abroad and in our country, and discuss the disclosure model of social responsibility accounting information.