Study On Social Responsibility Accounting In China

Social responsibility accounting has be obtained the rapid development and be carried out in west developed country after 20th century 70's. It releases impersonally social contradictories in these countries, and promoted the unification of national economies among economy economies, social efficiency and ecology benefit. With the economic level enhancing continually in our country, the exterior question which the enterprise behavior causes is stand out, and amounts of social problems and environmental problems come into being. But presently accounting which exists in our country cannot reflect them. So it has not adapted economical development from this angle, and this kind of contradiction will gradually intensify with the time lapses. The important tool which solves the above questions is social responsibility accounting. However, at present a big disputation about whether social responsibility accounting should be implemented in our country and how to put in practice exist in academic circles. This article take our country social responsibility accounting as a research object, tries hard to solve the above problem, and make a contribution for enriching our country social responsibility accounting's theory.This paper adopts many kinds of methods, such as standardizing analysis and Instance analysis, World analysis and analysis at home, and so on. With basing on a large of relevant documents and some investigated enterprises, it takes accounting, ecological economics, sustainable theory, and exterior theory as theory foundation, and uses the theory of the social responsibility accounting in western developed country and practical experience for reference. At the same time it probes into unfavorable factor and favorable factor of setting up social responsibility accounting in our country from many angles on the base of considering the national conditions. The necessity and feasibility that our country set up social responsibility accounting is analyzed in depth. On this basis, the theory of social responsibility accounting in our country is constructed roundly, and accounting affirmation, measurement and method or mode of revealing accounting is studied deeply. It put forward to suggestions about setting up social responsibility accounting in our country. Finally, the conclusion of studying was formed. The paper mainly includes the following several parts:The first section takes enterprise's social responsibility accounting as the research object, the background and meaning of study on enterprise's social responsibility accounting in our country is carried on the summary, and defines the research approach and thought in order to improve rationality and efficiency of studying.