摘 要:伴隨著經(jīng)濟(jì)全球化的不斷加劇，我國(guó)經(jīng)濟(jì)飛速發(fā)展。但快速地發(fā)展卻帶來(lái)了普遍的社會(huì)問(wèn)題，比如自然環(huán)境遭到污染、員工權(quán)益受到侵犯等。近年來(lái)，我國(guó)企業(yè)社會(huì)責(zé)任會(huì)計(jì)日益受到國(guó)內(nèi)乃至全球各方人士的關(guān)注。企業(yè)社會(huì)責(zé)任在我國(guó)主要存在缺乏法律和準(zhǔn)則等制度保障，披露內(nèi)容不夠全面，披露形式單一且非會(huì)計(jì)基礎(chǔ)型處于主導(dǎo)地位，企業(yè)社會(huì)責(zé)任會(huì)計(jì)項(xiàng)目不單列等問(wèn)題。而存在這些問(wèn)題的原因是缺少完整的社會(huì)責(zé)任會(huì)計(jì)信息披露框架、政府對(duì)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的影響微弱、社會(huì)責(zé)任會(huì)計(jì)理論體系不完善、企業(yè)及其外部利益相關(guān)者社會(huì)責(zé)任意識(shí)淡薄、會(huì)計(jì)人員缺乏社會(huì)責(zé)任會(huì)計(jì)專業(yè)知識(shí)、社會(huì)責(zé)任會(huì)計(jì)信息提供成本過(guò)高。本文從我國(guó)企業(yè)的社會(huì)責(zé)任會(huì)計(jì)信息披露總體現(xiàn)狀入手，闡述我國(guó)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露存在的問(wèn)題及原因分析，最終提出完善我國(guó)上市公司社會(huì)責(zé)任會(huì)計(jì)信息披露體系的對(duì)策。

關(guān)鍵詞：企業(yè)社會(huì)責(zé)任；會(huì)計(jì)信息披露；披露模式；披露體系

ABSTRACT:With the deepening of economic globalization, the economic develops rapidly in our country. But rapid development brought a universal social problem, such as the polluted natural environment,the violated employee rights and interests and so on.In recent years, domestic and global persons from all parties pay more and more attention to our country enterprise society responsibility accounting.There are also some problems of corporate social responsibility in our country,such as lacked rule of law and system security, incomprehensive disclosure of the content , single disclosure form and non accounting basis in a dominant position, not a single corporate social responsibility accounting program.etc. There are some reasons of these problems: It lacks complete social responsibility accounting information disclosure framework;Government's influence on corporate social responsibility accounting information disclosure is weak; The social responsibility accounting theory system is not perfect;The enterprise and its external stakeholders have weak consciousness of social responsibility;Accounting personnel are lack of social responsibility accounting professional knowledge; Social responsibility accounting information provide higher cost. This article describes enterprise social responsibility accounting information disclosure of the overall situation in our country.It elaborates problems of enterprise society responsibility accounting information disclosure and cause analysis.Finally it puts forward the countermeasures of improved social responsibility accounting information disclosure system .

Keywords: corporate social responsibility ;disclosure of accounting information;   disclosure model;disclosure system