近年来,企业社会责任会计越来越受到各方的关注。随着我国经济迅猛发展,综合国力不断提升,公众对于企业社会责任履行情况越来越关注,同时对企业履行社会责任的期望也越来越高。文章从企业披露社会责任会计信息的必要性入手,探索企业社会责任会计信息的披露情况。继而分析其披露的内容与三种不同的模式,再研究总结其现状问题及产生问题的原因,并在最后提出一些建议。 In recent years, corporate social responsibility accounting has drawn more and more attention from all parties. With the rapid economic development in our country and the continuous improvement of overall national strength, the public is paying more and more attention to the fulfillment of corporate social responsibility. At the same time, the expectation of fulfilling corporate social responsibility is also getting higher and higher. The article starts from the necessity of disclosure of social responsibility accounting information by enterprises and explores the disclosure of accounting information of corporate social responsibility. Then it analyzes the contents of the disclosure and three different modes, then studies and summarizes the current problems and the causes of the problems, and finally puts forward some suggestions.