早在二十世纪六、七十年代,企业社会责任会计已被正式提出,而随着经济全球化的发展,社会各界对它的重视程度不断加深。本文主要探讨了企业社会责任对企业短期财务绩效和长期发展前景的正向作用机制,进而制定出企业社会责任战略决策管理路径,最终为企业有效承担社会责任、创造价值和协同战略以实现稳定的可持续发展提供指导性理论依据和实践参考。 As early as the sixties and seventies of the twentieth century, corporate social responsibility accounting has been formally proposed, and with the development of economic globalization, all sectors of society are paying more attention to it. This paper mainly discusses the positive effect mechanism of corporate social responsibility on the short-term financial performance and long-term development prospects of enterprises, and then formulates the strategic decision management path of corporate social responsibility. Finally, it gives enterprises effective social responsibility, creates value and coordinated strategy to achieve stable Sustainable development provides guidance theoretical basis and practical reference.