A Theoretical And Practical Study On Social Responsibility Accounting

So far as we know, traditional business accounting has always stayed at the microeconomic level. With the development of social economy and fierce competition among enterprises, this production mode of operation which is ruled by the traditional accounting method has induced more and more social problem, such as environmental pollution, sham products sales, doctoring accounts, tax evasion, poor working conditions, insecure life of workers, and so on. Therefore, it is necessary for economists to study an important subject to contain these minus factors as well as develop the economy. Social responsibility accounting which is developed on the basis of traditional accounting pattern takes mutual relations between society and enterprise as its responsibility. It measures and reports the social benefits and social costs produced by enterprises in order to improve the economic performance.The purpose of this thesis is to, based on perfecting the theoretical framework and analyzing the domestic and foreign application of social responsibility accounting, analyze and give some advice on the theory and practice of social responsibility accounting in our country. The main sections included in the thesis are the following:Section 1.Brief introduces the basic knowledge of social responsibility accounting and its theoretical framework.Section 2.Introduces some unique methods of social responsibility accounting which are different from the non-adaptive traditional accounting methods we often used.Section 3.classifies the financial statement modes which came out with the development of social responsibility accounting and discusses their advantages and disadvantages. Finally, introduces the countries who apply social responsibility accounting in the world.Section 4. It is an important and also innovative part in the thesis. Discloses the ugly situation of social responsibility accounting in our country.The author pursuits...