Researched The Construction Of The Corporate Social Responsibility Accounting In China

With the increasingly prominent issue in modern society, the economy had developed to fulfill the social responsibility of business should be conducted very heated debate and national governments have gradually developed the rules and regulations, they require extensive corporate social responsibility and corporate are engaged in production and business activities must be consistent with the objectives of social responsibility and the public's expectations, have to follow the rules and regulations promulgated by the Government. In the 20th century, late 90s, with China's economic globalization, the world's multinational corporations investing in China and gradually increase the intensity of purchase, so our emphasis on business groups and government gradually from a "social responsibility", and on this aspect study quietly rising. In the accounting field, the emergence of social responsibility accounting, greatly contribute to its profit target from the micro to the macro target the interests of the transfer of the socio-economic sustainable development and building a harmonious society, environment-friendly society has a strong strategic significance.China's market economy development in the process, there are many problems: unfair social distribution, serious waste of resources and environmental degradation and other social issues, effective methods for these problems is the use of corporate social responsibility accounting to further easing. China's accession to WTO, enterprises and more competitive, while it needs to bear the social responsibility to improve their credibility and value of degrees, also need to establish a relatively sound corporate social responsibility accounting system, and require a lot of theoretical research and practice attempt. The paper on the concept of social responsibility accounting research of this new analysis of the main elements of social responsibility accounting and the theory of content, combined with our business situation on the Construction of Social Responsibility Accounting, urgency and necessity of such analysis, combining implementation of corporate social responsibility accounting status and problems, construction of our proposed implementation of social responsibility accounting program, which through case studies proved the effectiveness of the implementation of the program.Innovation of this paper is that, according to the specific characteristics of social responsibility accounting, the theory of social responsibility accounting structure has been improved, such as the meaning of social responsibility accounting, theory, information disclosure put forward their own views; according to development status and abroad China's national conditions, use a number of research scholars put forward the implementation of corporate social responsibility in our accounting of the specific implementation steps; system built for our corporate social responsibility accounting system, to optimize the sustainable development of society, thus helping enterprises to establish good social accountability mechanisms to improve corporate social benefits.