Research On Corporate Social Responsibility Accounting System's Problems In China

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.