Corporate social responsibility accounting information disclosed the question
ABSTRACT
In recent years, we often hear that "the social responsibility accounting, the word from the 1960s it produces since the rapid development, since 1970's become the most important accounting development performance, known as the accounting in the history of the" fourth revolution ", its information disclosed the question also became the various countries' enterprise and theoretical research focus. Our social responsibility accounting starting evening, theoretical research and development is slow, in practice of each enterprise disclosure of the social responsibility accounting information is not standard, also not complete. This paper combining domestic and foreign enterprise financial reporting social responsibility information disclosure of the basic situation of the discussion of China's enterprise financial reporting social responsibility information disclosure content and method, and some problems, and put the current should how to establish a relatively perfect the social responsibility accounting system puts forward relevant countermeasures and Suggestions, and prospects the social responsibility of the enterprise accounting information disclosure of the future prospects, hope to practical work have a certain significance.
Key Words: Enterprise; The social responsibility accounting information; disclosure
