社会经济快速发展的同时也带来了一系列问题,如环境污染、劳动保护、职工就业、养老医疗保险、失业保险、企业赞助、产品质量等.企业承担的社会责任问题就受到了越来越多的关注,社会责任会计的研究与实施就迫在眉睫。社会责任会计是社会责任与会计学的有机结合,其目的在于实现经济效益与社会效益的共同提高。 The rapid social and economic development also brought a series of problems such as environmental pollution, labor protection, employee employment, pension insurance, unemployment insurance, corporate sponsorship, product quality, etc. The problem of corporate social responsibility has been increasingly affected More attention, research and implementation of social responsibility accounting is imminent. Social responsibility accounting is an organic combination of social responsibility and accounting. Its purpose is to achieve the common improvement of economic and social benefits.