摘 要
我國(guó)企業(yè)發(fā)展壯大的同時(shí)，造成了環(huán)境污染、資源浪費(fèi)、損害員工權(quán)益等嚴(yán)重社會(huì)問(wèn)題。在這種情況下，我們就需要研究企業(yè)社會(huì)責(zé)任會(huì)計(jì)，構(gòu)建企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系，這將有利于規(guī)范我國(guó)企業(yè)行為，促進(jìn)我國(guó)企業(yè)健康發(fā)展，推動(dòng)我國(guó)社會(huì)的可持續(xù)發(fā)展。
文章按照“提出問(wèn)題—分析問(wèn)題—解決問(wèn)題”的思路進(jìn)行結(jié)構(gòu)和內(nèi)容上的安排。首先對(duì)相關(guān)概念及理論基礎(chǔ)進(jìn)行了介紹；其次，提出企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系存在的問(wèn)題來(lái)自體系內(nèi)部和體系外部環(huán)境兩方面，并對(duì)存在的問(wèn)題進(jìn)行分析。繼而構(gòu)建了企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系，對(duì)體系構(gòu)建的原則、結(jié)構(gòu)框架和構(gòu)建的關(guān)鍵點(diǎn)進(jìn)行說(shuō)明。然后，按照體系構(gòu)建關(guān)鍵點(diǎn)的要求，對(duì)體系的結(jié)構(gòu)框架進(jìn)行分解，分別予以具體說(shuō)明：介紹了企業(yè)社會(huì)責(zé)任會(huì)計(jì)的對(duì)象、原則、基本假設(shè)和要素等基本理論問(wèn)題；對(duì)企業(yè)社會(huì)責(zé)任會(huì)計(jì)的核算，即確認(rèn)、計(jì)量、記錄和披露進(jìn)行了說(shuō)明；提出要完善企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系的外部環(huán)境。最后，文章對(duì)企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系進(jìn)行了案例分析。對(duì)中國(guó)平安社會(huì)責(zé)任工作及其2009年度社會(huì)責(zé)任報(bào)告的內(nèi)容和優(yōu)缺點(diǎn)進(jìn)行了分析，提出對(duì)中國(guó)平安企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系的建議。

關(guān)鍵詞 企業(yè)社會(huì)責(zé)任會(huì)計(jì)；體系；基本理論問(wèn)題；核算；外部環(huán)境


Abstract
The development of enterprises in China brings serious social problems, such as environmental pollution, resources wasting, harming the interests of employees and so on. In this case, we need to research corporate social responsibility accounting and construct corporate social responsibility accounting system, which will help standardizing the practices of enterprises in china, promoting their healthy development and our society’s sustainable development.
The dissertation is arranged with the idea "presenting problems-analyzing the problems-solving them". Firstly, the article introduces the relevant concepts and the theory basis. Secondly, it presents problems of corporate social responsibility accounting system, which are from the internal and the external environment of the system, and then analyzes them. And for the existing problems, the paper constructs the corporate social responsibility accounting system, including construction principles, the framework and construction key points of the system. Then, in accordance with the requirements of the construction key points, the dissertation introduces the structural framework specifically: describing the basic theory issues, that is the object, the principles, the basic assumptions and the elements of corporate social responsibility accounting; introduing the accounting of corporate social responsibility accounting, that is the recognition, measurement, recording and disclosure; proposing to improve the external environment of corporate social responsibility accounting system. Finally, the article studies the case of corporate social responsibility accounting system. It analyzes Ping An’s work of social responsibility and the contents, the advantages and disadvantages of its 2009 social responsibility report, and gives recommendations to the corporate social responsibility accounting system of Ping An.

Key words corporate social responsibility accounting; system; basic theory issues; accounting; the external environment


目 錄
摘 要 I
Abstract II
目 錄 III
Contents VI
第1章 緒論 1
1.1 研究背景及意義 1
1.1.1 研究背景 1
1.1.2 研究意義 3
1.2 國(guó)內(nèi)外研究現(xiàn)狀 3
1.2.1 國(guó)外研究現(xiàn)狀及評(píng)述 3
1.2.2 國(guó)內(nèi)研究現(xiàn)狀及評(píng)述 5
1.3 研究?jī)?nèi)容和創(chuàng)新點(diǎn) 7
1.3.1 研究?jī)?nèi)容 7
1.3.2 本文創(chuàng)新點(diǎn) 8
1.4 本章小結(jié) 8
第2章 相關(guān)概念及理論基礎(chǔ) 9
2.1 相關(guān)概念 9
2.1.1 企業(yè)社會(huì)責(zé)任 9
2.1.2 社會(huì)責(zé)任會(huì)計(jì) 11
2.1.3 企業(yè)社會(huì)責(zé)任與企業(yè)社會(huì)責(zé)任會(huì)計(jì)的關(guān)系 12
2.2 理論基礎(chǔ) 13
2.2.1 福利經(jīng)濟(jì)學(xué)理論 13
2.2.2 制度經(jīng)濟(jì)學(xué)理論 14
2.2.3 社會(huì)學(xué)理論 15
2.2.4 會(huì)計(jì)學(xué)理論 15
2.3 本章小結(jié) 16
第3章 企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系存在的問(wèn)題及構(gòu)建 17
3.1 企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系存在的問(wèn)題 17
3.1.1 企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系內(nèi)部的問(wèn)題 17
3.1.2 企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系外部環(huán)境的問(wèn)題 18
3.2 企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系的構(gòu)建 18
3.2.1 企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系構(gòu)建的原則 18
3.2.2 企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系的結(jié)構(gòu)框架 19
3.2.3 企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系構(gòu)建的關(guān)鍵點(diǎn) 20
3.3 本章小結(jié) 20
第4章 企業(yè)社會(huì)責(zé)任會(huì)計(jì)的基本理論問(wèn)題 21
4.1 企業(yè)社會(huì)責(zé)任會(huì)計(jì)的對(duì)象 21
4.2 企業(yè)社會(huì)責(zé)任會(huì)計(jì)的原則 21
4.3 企業(yè)社會(huì)責(zé)任會(huì)計(jì)基本假設(shè) 22
4.4 企業(yè)社會(huì)責(zé)任會(huì)計(jì)要素 23
4.5 本章小結(jié) 24
第5章 企業(yè)社會(huì)責(zé)任會(huì)計(jì)的核算 25
5.1 企業(yè)社會(huì)責(zé)任會(huì)計(jì)的確認(rèn) 25
5.1.1 企業(yè)社會(huì)責(zé)任會(huì)計(jì)的總體確認(rèn)標(biāo)準(zhǔn) 25
5.1.2 企業(yè)社會(huì)責(zé)任會(huì)計(jì)各要素的確認(rèn)條件 25
5.2 企業(yè)社會(huì)責(zé)任會(huì)計(jì)的計(jì)量 26
5.2.1 企業(yè)社會(huì)責(zé)任會(huì)計(jì)的計(jì)量特點(diǎn) 26
5.2.2 企業(yè)社會(huì)責(zé)任會(huì)計(jì)的計(jì)量方法 26
5.2.3 企業(yè)社會(huì)責(zé)任會(huì)計(jì)各要素計(jì)量方法的選擇 28
5.3 企業(yè)社會(huì)責(zé)任會(huì)計(jì)的記錄 28
5.3.1 關(guān)于企業(yè)社會(huì)責(zé)任會(huì)計(jì)記錄的主要觀點(diǎn) 28
5.3.2 本文觀點(diǎn) 29
5.4 企業(yè)社會(huì)責(zé)任會(huì)計(jì)主要經(jīng)濟(jì)業(yè)務(wù)的確認(rèn)、計(jì)量與記錄 31
5.4.1 環(huán)境資源經(jīng)濟(jì)業(yè)務(wù) 31
5.4.2 人力資源經(jīng)濟(jì)業(yè)務(wù) 34
5.4.3 社會(huì)公益事業(yè)經(jīng)濟(jì)業(yè)務(wù) 36
5.5 企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露 38
5.5.1 企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露質(zhì)量要求 38
5.5.2 企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露模式選擇 38
5.6 本章小結(jié) 41
第6章 完善企業(yè)社會(huì)責(zé)任會(huì)計(jì)體系的外部環(huán)境 43
6.1 制定企業(yè)社會(huì)責(zé)任..