社会责任会计的必要性

The rationale two aspects and produces which from the society responsibility accounting's basic implication carry on the introduction to the society responsibility accounting's elementary theory. And acts according to present accountant the criterion the present situation, the explanation construction society responsibility accounting's necessity and the feasibility. The suggestion divides the society responsibility accounting's essential factor into the social property, the social debt, the social cost and the social income four items, separately carries on the confirmation and the measurement to it, and in the rationale which has proposed our country suitable gauging device. The system unifies society responsibility accounting and enterprise present accountant, take enterprise existing accountant the account system as the bare bone, is connected the subject through addition society responsibility accounting to come to carry on the record to the social responsibility item. The introduction at present our country society responsibility correlation information disclosure present situation, and the information disclosure pattern carries on the discussion to enterprise society responsibility accounting. Finally according to our country present situation proposed establishes society responsibility accounting in our country to calculate the system the difficulty and the solution.