企业社会责任会计起源于本世纪 60年代，其产生和发展被称为现代会计史上的第四次革命。企业社会责任会计是伴随着西方资本主义“工业文明”带来的日益严重的“负效应”以及社会各界对此日益关注而产生的。当前我国社会经济生活如环境发展中出现了许多负效应，具体表现在以下几 Accounting for social responsibility originated in the 60s of this century, its production and development is called the fourth revolution in the history of modern accounting. Corporate social responsibility accounting is accompanied by the growing “negative effect” caused by the “industrial civilization” of western capitalism and the growing concern of all sectors of society. At present, there are many negative effects in China’s social and economic life such as environmental development, which are manifested in the following