“十二五”规划的出台预示着社会责任会计在我国迎来又一次发展机遇,但现阶段我国企业社会责任报告无论在编制标准、编制方法、内容、与利益相关方的沟通,还是在评价方式方面都存在一定的问题。本文将重点分析这些问题,并结合“十二五”规划的要求,为企业社会责任报告质量的提高提出一些建议。 The promulgation of the “12th Five-Year Plan” indicates that social responsibility accounting ushers in another opportunity for development in our country. However, no matter in the preparation of standards, compilation methods, content and communication with stakeholders at this stage of our country’s corporate social responsibility report, There are some problems in evaluation methods. This article will focus on analyzing these issues, and in combination with the requirements of the “12th Five-Year Plan”, put forward some suggestions for improving the quality of corporate social responsibility reports.