随着经济的发展,企业所需要承担的压力不单纯的来自于经济利益。在企业发展中受到来自多方的压力导致企业也不得不越来越重视其在发展中所面临的来自于环境、社会福利等全面社会责任所带来的竞争压力。但是由于我国企业长期以来都是以“股东财富最大化”作为自身的目标,在这样的前提目标下,企业对于除了自身的财务状况,经营成果和现金流量以外的社会责任,社会形象等方面的关注度仍然不够。因此尽管社会责任会计一直被认为是经济发展的必然要求,在我国仍然没有能够得到较好的发展。因此本篇论文主要通过对于多个行业的上市公司的社会责任会计信息披露情况进行分析,提出目前发展社会责任会计所面临的问题,并分析其原因,最后就相关的问题提出对应的建议,从而促进社会责任会计在我国的发展。 With the economic development, the pressure that enterprises need to bear is not purely from the economic interests. Under pressure from many parties in the development of enterprises, enterprises also have to pay more and more attention to the competitive pressures they face in their development from the overall social responsibility such as the environment and social welfare. However, since our country’s enterprises have long been “maximizing shareholders’ wealth” as their own goals, under the premise of such preconditions, the enterprises should pay more attention to the social responsibility and social image other than their own financial condition, operating results and cash flow Concerns are still not enough. Therefore, although social responsibility accounting has always been regarded as an inevitable requirement of economic development, it still can not get better development in our country. Therefore, this dissertation mainly analyzes the disclosure of accounting information of social responsibility of listed companies in many industries, puts forward the problems that the social responsibility accounting faces at present and analyzes the reasons, and finally puts forward the corresponding suggestions on the related issues, thus Promote the development of social responsibility accounting in our country.