财政部《会计改革纲要(试行)》中指出要把责任会计作为我国微观会计改革的总体目标模式,说明企业责任会计在我国已经试点并取得了可喜的成效。近几年,随着人们对企业会计行为和目标的认识,西方的社会责任会计新学科传入我国。企业责任会计和社会责任会计是什么关系,它们之间有 The Ministry of Finance pointed out in the Outline of Accounting Reform (Provisional) that responsibility accounting should be taken as the overall objective mode of China’s micro-accounting reform, which shows that corporate responsibility accounting has been piloted in our country and has achieved gratifying results. In recent years, with people’s understanding of the accounting behavior and goals of enterprises, a new subject of social responsibility accounting in the West has been introduced into our country. What is the relationship between corporate responsibility accounting and social responsibility accounting, there are between them