本文以社会责任已上升到企业的战略高度为背景,从会计的角度探讨了企业社会责任缺失的原因,对其中比较突出的问题,即会计信息披露中存在的问题进行了详细的论述,最后对怎样从会计的角度对社会责任缺失的现象进行监督和约束提供了几点相关的建议。 In this paper, the social responsibility has risen to the strategic level of the business as the background, from the accounting point of view of the reasons for the lack of corporate social responsibility, the more prominent issues that accounting information disclosure issues in detail discussed in the final How to supervise and restrain the phenomenon of lack of social responsibility from the accounting point of view provides some relevant suggestions.