随着社会对企业社会责任的重视,社会责任信息的确认、计量和报告成为越来越多企业的现实需要,构建社会责任会计理论体系和对社会责任会计实践进行解释和预测的重要性也日益凸显。文章回顾了过去二十多年来有关社会责任会计的规范研究,以及社会责任信息披露决定因素和经济后果等问题的实证研究,为今后的研究做了有益的梳理。 With the social emphasis on corporate social responsibility, the identification, measurement and reporting of social responsibility information become the realistic needs of more and more enterprises. The importance of constructing a theoretical system of social responsibility accounting and interpreting and forecasting social responsibility accounting practices is also growing Prominent. The article reviews the past twenty years of normative research on social responsibility accounting, as well as the determinants of determinants of social responsibility disclosure and economic consequences and other issues of empirical research for the benefit of the study.