【作者】 周虹；

【导师】 石友蓉；

【作者基本信息】 武汉理工大学 ， 会计学， 2006， 硕士

【摘要】 一直以来，传统的企业会计核算始终都停留在微观层面上，随着社会经济的发展和企业竞争的日益激烈，这一核算方法主导下的生产经营模式已经诱导了日益严重的社会问题。如环境污染、伪劣产品销售、做假账、偷漏税金、劳动工作条件恶劣、职工生活无保障等。因此，如何在推动经济发展的同时遏制这些负面影响已成为当今经济学者研究的一个重要课题，社会责任会计也应运而生，它是在传统会计的模式上发展起来的，把企业与社会之间的相互关系当作社会责任，并以此为中心而开展的会计，它对企业给社会所产生的社会效益和社会成本加以计量和报告，其目的在于提高社会整体效益。 本论文的目的是在力求对社会责任会计理论框架完善的基础上，通过对国内外社会责任会计应用情况的比较分析，对我国社会责任会计在核算和信息披露上进行分析并提出了一些建议。论文主要包括如下几大部分： 第一部分从社会责任会计产生的理论渊源、理论支柱、社会责任会计基本涵义等方面对社会责任会计的基本知识进行了详细的介绍；从社会责任会计的目标、假设、基本原则、对象内容、会计要素等方面阐述了社会责任会计的理论框架。 第二部分在得出传统会计计量方法对社会责任会计的非适应性结论的基础上，介绍了社会责任会计的几种特有的计量方法。如调查分析法、替代评价法、人力资源计量法、生态环境法、历史成本法等等。 第三部分对国外社会责任会计发展过程中产生的各类报表模式从简单形式到高级形式进行分类并简要分析了其利弊，同时介绍了国外社会责任会计的应用情况。 第四部分是本文的重点和创新点，笔者在对我国社会责任会计现状进行分析的基础上，对我国社会责任会计涉及的主要经济业务核算进行了详细的探讨，同时根据前人的研究成果，提出了我国社会责任会计报告的可行性模式。 社会责任会计在理论和实务方面还有很多值得探讨的领域，中国的社会责任会计的推行和发展也是任重而道远，笔者结合会计学、社会学、经济学、数学等相关学科，通过定性和定量的比较分析方法、归纳法等来开展社会责任会计的研究，本文所作的工作，希望能为中国社会责任会计理论和实务的发展提供一些参考意见。更多还原

【Abstract】 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更多还原