The Study Of Pursuing Social Responsibility Accountancy In China

Along with the society economic of development, the social responsibility of the business enterprise, such as protection the ecosystem environment, improve the officers and workers to work and live the condition, protect the consumer benefits, energy protection and make use of, the mineral mine with protection, use human resource the development make use of etc. to be value by the people more and more.The emergence of the social responsibility accountancy adapted the social development trend of modern, national in the west, the government passes the social responsibility the accountancy reports to strengthen the social responsibility to the business enterprise economy the intervention of the behavior, the social people also start pay attention to the business enterprise gradually to implement the circumstance. Some nations return with the forms, such as ordinance, rule and report…etc., the accountancy who requests the business enterprise to carry on the social responsibility announce to public.The economic system turns the track in the near future in the our country period, some social problem, if the pollution of the environment, labor protect, officers and workers employment, retire to enjoy life the medical treatment insurance, unemployment insurance, business enterprise sponsor, the product quantity…etc. also in the beginning a great deal of emergence, the social responsibility problem that business enterprise undertake also was subjected to the concern equally.But the current accounting system of our country did not request the business enterprise to announce to public the relevant information that implements the social responsibility, starting appeal for this accountancy's field to promote the social responsibility accountancy in the our country. These problems include:The basic assumption, basic principle, social responsibility accountancy of the social responsibility accountancy checks the contents, social responsibility accountancy to check and calculate the information of method and social responsibility accountancy to publish etc. in a specific way.The consideration that is according to the above problem, this text is from the our country the applied angle of the social responsibility accountancy set out, the system elaborated the theories foundation of the social responsibility accountancy, draw lessons from in the world flourishing nation( or region and international organization) of have the important influence at the social responsibility accountancy makes use of physically of experience, carried on to the social responsibility accountancy and traditional accountancies to analyze systematically and study thoroughly in the differentiation in the usage, announce to public the connection between social responsibility accountancy and traditional accountancy. The hope passes the study to the theories research of the social responsibility accountancy comes to rises an onward push function to the our country movement of the social responsibility accountancy, abundantly and develop the accountancy the theories field the Tightness the social responsibility accountancy.