对我国推行社会责任会计的思考

改革开放二十多年来,我国社会、经济的高速发展也带来了类似于西方国家20世纪70年代所面临的环境污染、生态失衡、能源危机、工人社会保障等一系列问题。在这种背景下,我国应如何借鉴西方国家推行社会责任会计的成功经验,建立一套适应我国目前现实情况的初步的社会责任会计基本模型,并适时推行,从而适应入世的要求,树立我国会计在国际的地位,这是我国会计界必须共同面对的问题。

Thoughts on Advocating Social Responsibility Accountant in Our Country

World-shaking changes on society and economy have taken place in our country since we carried out opening policy 20 years ago. It's clear that the high-speed development of our society has also aroused a series of problems similar to those that the western countries faced in 1970s, such as environment pollution, ecological imbalance, energy crisis, society security of the employees. In this situation,we should use for reference the successful experience of the western countries on carrying out society responsibility accounting and set up a basic model of elementary society responsibility accounting adaptable to the present. Moreover, we must carry it out to meet the requirement of economic integration of the world and to build up our accounting status in the international society. This is a problem that the accounting field of our country should face together.