Research On Implementation Of Social Responsibility Accounting Of China

Social problems in modern society are mounting. 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.Researches on social responsibility accounting appeared late in our country. Theoretical research is not mature; meanwhile, practical problems are to be solved. 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.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.