论我国企业社会责任会计披露的现状及改进-毕业论文外文翻译.docx

Talk about the our country present situation and improvement of corporate social responsibility accounting disclosure Yang ChangjieAbstract Research and solve the problem of social responsibility accounting information disclosure is the key link of realizing the sustainable development of enterprises. Since the 1970 s, the rise in the western developed countries the enterprise social responsibility accounting and the information disclosed the question research. Current accounting information disclosure of corporate social responsibility in the world is still in a developing and in the process of groping, the vast majority of enterprises in China to the social responsibility accounting information processing method is only in the existing disclosed in the report is not a single social responsibility accounting item. Draw lessons from western countries is presented in this paper, on the basis of social responsibility accounting information disclosure content, for how to build our country enterprise society responsibility accounting information disclosure system several opinions are put forward.Key words: social responsibility accounting information disclosure systemcurrent situation Corporate social responsibility is with the development of social economy and development, in terms of social responsibility information disclosure of the content, the national association of accountants in the United States published the study (NAA) in 1974, thinks the main areas of corporate social responsibility information including community participation in natural resources and human resources environmental products and services, such as four major categories, including 21 small classes. International accounting firm Ems&Emst, published since 1971 fortune 500 corporate social responsibility information disclosure of annual assessment report, in the field has broad effects Ems&Emst (1978) argue that corporate social responsibility information including environmental, energy, fair employment, practice of human resources, community participation, products, and other seven major categories, such as the seven major categories including 27 small classes. Gary, Lin Zhijun (2001), the enterprise in addition to normal business activities report should be provided, outside interests, government agencies and the public all need accounting personnel to provide the corporate social responsibility. Social responsibility information disclosure literature review and theoretical basis for more information, such as: enterprise and environment, to protect jobs, employee training, racial discrimination, medical insurance and the connection between the community and contribution of information. China securities regulatory commission on January 7, 2002, issued by the listed company governance code article 81, points out that the listed company shall respect the Banks and other creditors, employees, suppliers, consumers, communities and other stakeholders' legal rights. In article 86, points out that the listed company in keeping the company continued development of maximizing shareholders' interests at the same time, should pay attention to the welfare of the community issues such as environmental protection public welfare undertakings, attaches great importance to the company's social responsibility to corporate social responsibility accounting disclosure in China's present situation and cause analysis. As is known to all, in today's world of economic globalization process is accelerated, our country has gradually into the wave, become an important part of global capital and the industrial chain, international social responsibility movement has huge impact on the society in our country, this is inevitable and objective reality. Based on our country the construction of a harmonious society and sustainable development and the needs of the development of enterprise itself, enterprise social responsibility accounting disclosure become an indispensable part of enterprise accounting disclosure.Our country enterprise society responsibility accounting information disclosure status quo Starting in the 1990 s, the national bureau of statistics and the national environmental protection bureau require companies to state to submit statistical reports about basic situation enterprise environment, however, the information of users is limited to countries, did not make it play a more important role now many local government departments industry to encourage the implementation of the corporate social responsibility, many media Also played a role in the body, such as in the wenchuan earthquake and yushu earthquake relief activities in the outstanding your community, such as wang ji and much treasure actively fulfill the social responsibility, there are also some enterprises because of the improper and slow of speech and public duties, have a negative impact to the enterprise. These instructions of social responsibility accounting information has a certain development in our country, however in the aspect of corporate social responsibility accounting information disclosure in our country also exists some problems as follows: Corporate disclosure of social responsibility accounting information content is insufficient, low level, single form, mainly non accounting basis of the qualitative disclosure. In general social responsibility information disclosure of the content should include: ecological environment information, employee benefits, human resources, information, participate in social activities, product quality, corporate behaviour and professional ethics. Fully completely in our country basically there's not a enterprise disclosure of social responsibility accounting information associated with it, mostly just disclose their already fulfilling social responsibility, namely to report good news not suffer, can't let the report users fully understand the enterprise in the field of shortcomings and deficiencies. Disclosure of information also have no unified format, most type is text, useless data in the form of expression, not to be effective quantitative information, making it more objective and comparable. (2) the information disclosure system is not sound, no effective accounting system, fuzzy disclosure institutions and revealed themes divided not clear, enterprise negative treatment. And huge differences between different enterprises in different industries, some companies for information disclosure more objective and complete, but most companies because there is no required and optional and for, that there is no comparable to the disclosure of accounting information. (3) the lack of corresponding laws and criterion system, the social responsibility accounting supervision and auditing also has not been carried out. Mainly take voluntary information disclosure mode, at the policy level in our country has not issued regulations relating to social responsibility, until January 1, 2006 implementation of the new company law, company social responsibility to clear requirements. This regulations is a social responsibility construction in our country and development of the transitional rules and regulations, and its operation and improve the still need to other related laws and regulations in addition, the social responsibility accounting regulation has not yet been launched, internal auditing and CPA independent audit is not involved in social responsibility accounting the block, no independent report consciousness of enterprises in our country, generally don't separate preparation of social responsibility accounting statements, is unable to carry out effective supervision of enterprises. (4) in the existing accounting system does not have a corresponding social responsibility accounting subjects, some enterprises in the actual management layers to meet the relevant social responsibility, but not related to accounting, can only be attributed to the conventional accounting subjects, such as corporate social responsibility spending among the management fee, not only cannot reflect the implementation of social responsibility, also affect the authenticity of financial statements. (5) the disclosure of social responsibility accounting information distortion. Stories abound of false accounting in our country, although some companies to disclose the social responsibility accounting information, but due to the information distortion, no practical significance. Corporate social responsibility accounting disclosure problems cause analysis:(1) the social responsibility of the relevant legal system is not sound. The fulfillment of social responsibility from the legal point of view, belongs to the category of the obligation. High both in the strong sense of social responsibility and ethical trends of countries and regions, is still short of the social responsibility consciousness is weak social morality of the countries and regions, through legal means to regulate and protect citizens and organizations to fulfill its obligations are necessary. In the stage of our country enterprise society responsibility consciousness, strengthen the construction of legal system appears more important compared with the abroad about the social responsibility of a series of legal system, our country still has a lot of vacancy, for concrete implementation caused great obstacles. (2) the weak consciousness of the social responsibility of the enterprise and its external stakeholders. The limitations of traditional accounting objectives led to the enterprise's own social responsibility consciousness to the pursuit of maximum economic profits, and ignore the enterprise as a member of society should bear the social responsibility in addition, the experience from western countries and enterprises outside various stakeholders, including investors, creditors, operators government employees and customers, etc.) social behavior and its impact to the enterprise, also is the social responsibility accounting is able to produce and the rapid development of the foundation. For example, although the Chinese government attaches great importance to problems of environmental protection for years, but have never voluntarily made full disclosure of the enterprise, fundamentally, with the consciousness of the social responsibility of the enterprise and its external stakeholders. As a result, the priority is to make the enterprise internal management and enterprise external stakeholders and accounting theory fully aware of the necessity and urgency of the information disclosure of social responsibility, strengthen social responsibility consciousness, cultivate enterprise and the enterprise accounting personnel habits of voluntary disclosure. (3) the high cost of corporate social responsibility accounting information. Compared with the previous accounting content, the content of the social responsibility accounting requires accounting is more complex and diverse, including the enterprise gains the responsibility for the social contribution to the ecological environment, of social responsibility, the responsibility for human resources and the responsibility of the quality of products and services, etc. Because of its universality and complexity of accounting content, especially when these items have not enter the market does not occur in the form of trade, has required companies to provide this information when used in a variety of different ways. However, at present our country enterprise still in the early stages of the survival and development, the result is the enterprise spend a lot of energy to provide the social responsibility accounting information, the enterprise society responsibility accounting information cost is too high, especially for some small businesses, even more than provide the information of the final output, greatly affected the enthusiasm of enterprise social responsibility accounting. (4) the social responsibility accounting theory system in our country is still not established. Research on social responsibility accounting in China started late, has not yet set up specialized research institutions, very little literature monographs, in many related fields of research is still blank, even existing research also more confined to the general introduction of the foreign social responsibility accounting and our country should establish the necessity of the social responsibility accounting analysis and some simple assumptions, there is no real actionable research on the one hand, this is because the social from all walks of life to the understanding of the corporate social responsibility accounting is not enough, on the other hand is due to the social responsibility accounting in traditional accounting method can't solve many new problems. In addition, the social responsibility accounting is closely related with the development of many other disciplines, and our country on the edge of the intersecting or discipline theory research and development is not enough, the existence of these barriers will greatly influence the accuracy of the accounting information can be found through the above analysis this paper, the current corporate social responsibility information disclosure of listed companies in our country overall level is still low, and the disclosure content and level of different companies vary widely.Measures of perfecting our country's corporate social responsibility accounting disclosureAdvocate the establishment independent financial statements compiled by independent social responsibility report, can focus reflects the fulfillment of corporate social responsibility, such as provisions of enterprise establishment social social benefit balance sheet table, etc. Using a variety of model method are disclosed.(1) in the traditional accounting statements as the core, the additional report notes. In general, the enterprise in the social responsibility accounting report shall include the ecological environment and resources, the social welfare, the enterprise human resources all aspects of social responsibility information and consumer responsibility. It generally should include three parts: corporate social responsibility, enterprises have to assume the social responsibility of the accounting period and take social responsibility and impact on financial status and related influencing factors of social responsibility fulfillment. These are all should be reflected in the report, and now the accounting statements mainly is one of the traditional three statements (balance sheet, income statement, cash flow statement), and corporate social responsibility information cannot be fully reflected in the report, this needs enterprise when necessary additional auxiliary statements to illustrate, meet the needs of the stakeholders the information.(2) the accounting basic and non basic disclosure method altogether. Basic accounting and non a