随着经济社会的不断发展,人们逐渐认识到评价一个企业不能仅限于其财务状况的好坏及经营成果的大小,还要看它对社会诸如扩大就业、保护环境等社会责任方面所作的贡献。但到目前为止,我国的财会制度对此还没有专门的规定。因此,笔者想就社会责任揭示的必要性,揭示内容及揭示形式等问题谈一点粗浅的认识。 With the continuous development of economy and society, people gradually come to realize that the evaluation of an enterprise can not be limited to the quality of its financial position and the size of its operating results. It also depends on its contribution to social responsibilities such as expanding employment and protecting the environment. However, up to now, China’s accounting system has no specific rules on this. Therefore, I would like to talk about the necessity of revealing social responsibility, revealing the content and revealing the form and so on a little superficial understanding.