Corporate Social Cost Studies

The report at the 17th CPC National Congress mentioned to the problems such asenvironment protection, social security. These matters made corporations to givetheir attentions and to solve. Therefore, the research on the enterprise social costaccounting (ESCA) constitutes our most urgent problem. Although about enterprisesocial responsibility, mass consciousness and law about it is weaker, it is believedthat people will require more strictly to enterprise social responsibility. Theenterprises will take precautions before it is too late. The accounting theoryorganization also draws up the schedule about the research on ESCA the sooner.This paper studies the use of standardized methods. Through corporate socialcost theory at this stage, the introduction of an attempt to build corporate social costaccounting system, from the accounting measurement, accounting confirmation toaccounting disclosure, with a view to our community to provide a bit of practicedraw. China's relevant departments will provide some management theory andmethods. The structure of this paper is divided into four parts: the first part ofintroduction, the main research background briefing paper on the value of theliterature review of relevant research; the second part of the theory of corporatesocial connotations costs, mainly from the social costs of enterprises meaning,features and content, the costs to the theory of corporate social studies lay thefoundation for the next part; the third part is Corporate Social Construction of acost-accounting system. This is also the focus of the article, including a detailedexposition of the corporate social cost confirmed, measurement and corporate socialcost report; the fourth part of the cost of the future development of corporate socialvision in the development process. Due to one reason or another, the research maybe encountered different problems, but corporate social costs should have a brightprospect. This paper mainly takes on the main line corporate social responsibility. Thisarticle describes corporate social cost accounting system based on financialaccounting perspective, from the accounting recognition, measurement, anddisclosure to other aspects of exposition on these areas. On the basis of views putforward before, I put forward my own views. Through research, I try to build forour corporate social cost accounting system in the and accounting measurement,and in the measurement, the main response of natural resources, human resources,and other two construction of the main measurement model; accounting, built onthe existing accounting system, shows the corporate social cost accounting subjectsand some of the main subjects for accounting treatment in accounting disclosure,the cost of building a corporate social balance sheet, corporate social costs table,and the need for a simple listing of the contents of the disclosure. In this articlethere are still many places worthy of discussion. However, the development of atheory is continuing to improve, innovate and make it matures. This study will givehope that China's government departments or practical to provide a new way ofthinking.