一个规范的社会责任信息披露时代即将来临,在这个时代来临之前,我们还有很多基础工作要做,而对社会责任会计准则研究就是其中的一个重大且有意义的课题。一、社会责任会计准则的法律地位(一)我国会计制度体系目前,我国的会计制度体系主要包括以下四个层次:第一层次是全国人大常委会颁布的《中华人民共和国会计法》,是 A standardized social responsibility information disclosure era is approaching, before this era, we still have a lot of basic work to do, and research on social responsibility accounting standards is one of the major and meaningful issues. I. Legal Status of the Accounting Standards for Social Responsibility (I) System of Accounting System in China At present, the system of accounting in our country mainly includes the following four levels: The first level is the “Accounting Law of the People’s Republic of China” promulgated by the NPC Standing Committee and is