《上海会计》１９９７年第２期刊登了钟子亮同志的《社会责任会计可行性辨析》一文（以下简称《钟文》）,认为目前在我国建立企业社会责任会计既无必要,也无可能,并提出三条理由。对此,笔者有不同看法,并认为在我国建立社会责任会计是必要的,也是可能的。一、在我国建立社会责 “Shanghai Accounting” published in 1997 No. 2 Comrade Zhong Ziliang’s “accountability analysis of social responsibility,” a text (hereinafter referred to as “Zhong Wen”), that the establishment of corporate social responsibility accounting in our country is neither necessary nor impossible Put forward three reasons. In this regard, I have different views, and that in our country to establish social responsibility accounting is necessary, but also possible. First, establish social responsibility in our country