题目：社会责任会计问题研究社会责任会计问题研究【夺商要】本文从国N外实施社会责任会计的背景出发，对我国企业在实施社会责任会计过程中的诸多有利因素和不利因素进行分析，并且对健全企业社会责任会计提出了相应的对策，具体包括：优化社会责任会计法规制度、完善社会责任会计的理论体系、提高企业社会责任会计意识、合理借鉴丙方社会责任会计的理论方法、提高会计人员的素质。【关键词】社会责任会计经济发展企业效益对策SocialResponsibilityAccountingProblems[Abstract]Inthispaper,theimplementationofsocialresponsibilityathomeandabroadaccountingbackground,ontheimplementationofourcorporatesocialresponsibilityintheaccountingprocessofthemanyfavorableandunfavorablefactorswereanalyzed,andasoundcorporatesocialresponsibilityaccountingproposedcountermeasures,including:improvingthesocialresponsibilityaccountinglawsandregulations,improvethetheoryofsocialresponsibilityaccountingsystem,improvecorporatesocialresponsibilityaccountingsense,reasonableaccountingfromWesternsocialresponsibilitytheorymethodstoimprovethequalityofaccountingpersonnel.【KeyWords]SocialresponsibilityaccountingeconomicdevelopmententerpriseeffectivenessStrategy目录弓IB...........................................................................................................................................................2一、社会责任会计Wrt外背景........................................................................................21.1社会责任会计阔内背景........................................................................................21.2社会责任会计国外背景........................................................................................3二、实施社会责任会计的不利冈素..................................................................................42.1和关社会责任会计法规制度不健全........................................................................42.2社会责任会计理论体系尚未形成..........................................................................42.3企业社会责任会计意识淡薄.................................................................................42.4部分企业披露社会责任会计信息的成本较高...........................................................52.5会计人员素质不高.............................................................................................62.6实施社会责任会计的客观经济环境还不够成熟.......................................................6三、实施社会责任会计的冇利因素..................................................................................73.1政府对企业社会责任的重视为实施社会责任会计提供了宥力保障...............................73.2社会公众消费意识的转变为实施社会责任会计创造了良好的帘场环境.........................73.3会计事业迅速发展为有效实施社会责任会计打下了良好基础......................................73.4社会责任会计研究热潮的兴起对实施社会责任会计起到了推动作用...........................83.5西方社会责任会计的理论和方法为我W实施社会责任会计提供了有益借鉴.................8四、健全我国社会责任会计的对策研究............................................................................94.1优化社会责任会计法规制度.................................................................................94.2完善社会责任会计的体系理论.............................................................................94.2.1合理确定社会责任会计的核算内容...........................................................