社会责任成本理论正在不断发展和完善,人们已充分认识到企业承担社会责任成本与可持续发展战略有着密切的关系。因此,企业必须对其承担社会责任所付出的成本予以计量、核算与披露。 The theory of cost of social responsibility is constantly developing and perfecting. People have fully realized that the cost of undertaking social responsibility is closely related to the strategy of sustainable development. Therefore, enterprises must measure, accounting and disclosing the costs they have to pay for their social responsibilities.