Corporate Social Cost Studies

With the development of economy, the function of enterprises has changed greatly. While they pursuing the maximization of interests, enterprises must undertake relevant social responsibilities. Two different enterprises, which have similar technology and products, may have different social cost, and the difference determines their competitive ability. For a long period, the domestic research on the management of enterprises pay more emphasis on economic efficiency than social efficiency, while if they want to assess social efficiency, they lack of evaluation system.The thesis, which bases itself on analyzing enterprise social cost theories and studying related theoretical frameworks, concentrates, from the perspective that goes from commonality to particularity and from theory to application, on proposing many solutions for existing problems, drawing enterprise social cost into the existing accounting framework, which includes determination, measurement and disclosure.The way of enterprise bearing social responsibility is determined by element of system. Enterprise social cost is an extra cost besides product cost and period costs. It is needed for enterprises to survive, develop, or fulfill their non-efficient social function. It has many characteristics, such as micro-economic, non-economical, exterior efficient, difficult to measure. Simultaneously, it has many connections and distinctions with social responsibility cost.The enterprise social cost mainly includes tax cost, staff responsibility cost, environment cost, product quality cost and welfare cost. At present in our country, there are varied social cost problems, which mainly coursed by the unclear responsibility between enterprises and the society. Many things can be done to settle these problems, such as removing enterprise unfair social burdens, collecting...