中级会计师职称论文发表浅谈社会责任会计计量和披露问题探讨
Discussion on the social responsibility accounting and disclosure issues
Abstract: in view of social responsibility accounting measurement of complexity, and wide range of content and the social responsibility accounting information supply shortage problem, this paper mainly discusses the social responsibility of the enterprise measurement method, report mode, as well as information content selection, purpose is to urge enterprises to actively fulfill their social responsibilities, increase social responsibility accounting information quantity, improve the social responsibility accounting information quality.
Key words: social responsibility accounting; information disclosure;
accounting measurement
With the rapid development of economy, the social problems caused by more and more people's attention. International Society urge enterprises to fulfill their social responsibility. Now some multinational companies have a social responsibility to company strategy, take it as a sign that enhances company core competition ability. Our country 2006" company law" the enterprise to make clear a requirement of corporate social responsibility. " Company law" general rule fifth: companies engaged in business activities, shall abide by the laws, administrative regulations, observe social ethics, business ethics, honest and trustworthy, accept the supervision of the government and the public, social responsibility. " 2006" accounting standards for business enterprises" corporate social responsibility principle is introduced into the accounting system, such as the rule of permanent http://www.51lunwen.org/kuiajishizc/assets, enterprises in the confirmation of fixed assets should be taken into consideration when the asset disposal costs. 2006, the State Grid Corporation of the first external release of enterprise social responsibility report, this is China's central enterprises officially released the first corporate social responsibility report. 2006 September Shenzhen Stock Exchange listed company issued a formal" social responsibility", encourage listed companies to actively fulfill their social responsibilities, the voluntary disclosure of information of social responsibility. However, according to the (" 2008 China top 100 listed companies corporate governance evaluation report" shows, only 10% of the top 100 listed companies the company formally issued a" corporate social responsibility report," high up to 63% of the top 100 listed companies on environmental protection and community development and other public welfare contribution is very small, even if the disclosure of corporate social responsibility information is not standardized, nor complete. Therefore, urgent calls for the establishment of social responsibility accounting and the measurement and disclosure norms, to urge enterprises to fulfill the social responsibility.
摘要：鉴于社会责任会计计量的复杂性、和内容的广泛性和社会责任会计信息供给不足的问题，本文主要探讨了企业社会责任计量方法、报告模式、以及信息内容选择等，目的是督促企业积极履行社会责任，增加社会责任会计信息数量，提高社会责任会计信息质量。
关键词：社会责任会计；信息披露；会计计量
随着经济的快速发展，社会问题越来越引起人们的关注。国际社会强烈的呼吁企业履行自己的社会责任。现在一些跨国公司已经把社会责任提升到了公司战略层次，把它视为提高公司核心竞争力的标志。我国2006年《公司法》企业明确要求企业承担社会责任。《公司法》总则第五条规定：公司从事经营活动，必须遵守法律、行政法规，遵守社会公德、商业道德，诚实守信，接受政府和社会公众的监督，承担社会责任。“2006年《企业会计准则》将企业社会责任原则引入到会计核算系统中，如固定资产准则规定，企业在确认固定资产时应当考虑资产弃置费用。2006年，国家电网公司首次对外发布企业社会责任报告，这是我国中央企业正式发布的第一份社会责任报告。2006年9月深圳证券交易所正式发布《上市公司社会责任指引》，鼓励上市公司积极履行社会责任，自愿披露社会责任信息。但是，据（《2008年中国上市公司100强公司公司治理评价报告》显示，百强上市公司中只有10%的公司正式发表了”公司社会责任报告“，高达63%的百强上市公司对环境保护和社区发展等公益事业贡献甚微，即使企业披露的社会责任信息既不规范，也不完整。所以，迫切要求建立社会责任会计并对其计量和披露进行规范，以督促企业切实履行社会责任。
一、企业社会责任计量方法的选择
社会责任会计的对象主要是社会贡献和社会损耗，但是，社会贡献和社会损耗的范围却是十分广泛的，并且通常不以商品交易的形式出现。所以社会责任会计必须借助于历史成本、公允价值以外的特殊的计量方法，如声誉评分法、内容分析法和指数法等，对企业的社会贡献和社会损耗进行计量。例如，为了计量企业社会责任收益信息，可以采用声誉评分法，通过向被调查人发放问卷，由被调查者对问卷中企业的各个指标进行打分，以取得企业社会声誉信息。声誉评分法的信息质量，不可避免地受指标选择、指标赋值以及被调查者的主观判断影响。为此，只能是不断扩大指标数量和被调查者的人数，其结果必然导致信息成本的增加和可操作性的下降。由于社会责任难以计量的这一特性，一直是制约社会责任会计应用的主要因素之一。
二、企业社会责任报告模式的选择
社会责任信息的披露的方式，主要有在年度报告中的董事会报告，会计报表附注等列示。
（一）年报中分散披露。年度报告内的分散披露形式是指企
