企业是社会主义市场经济的重要组成部分,随着我国市场经济的不断改革与发展,企业在环境保护、职工各类保险、慈善捐助以及产品质量等社会责任也日益突显,企业在社会责任方面的投入也日益增加,此类投入或支出在会计报表里披露的还不够完善,在此本人结合新时期的新情况,进一步阐述加快建立和完善我国社会责任会计的必要性与可行性。 Enterprises are an important part of the socialist market economy. Along with the constant reform and development of the market economy in our country, the corporate social responsibility such as environmental protection, insurance for all types of employees, charity donations and product quality are also becoming increasingly prominent. In terms of corporate social responsibility Investment is also increasing day by day, such investment or expenditure disclosed in the accounting statements is not perfect enough, combined with the new situation in the new period, I further elaborate the necessity and feasibility of accelerating the establishment and improvement of China’s social responsibility accounting.