社会责任要求企业在追求经济效益的同时要兼顾社会效益。随着国内社会责任理论研究与实践的不断探索与发展,企业社会责任会计信息如何披露受到社会广泛关注,因此将企业的社会责任会计用法律进行规制,促使企业依法履行其社会责任成为社会发展的客观要求。 Social responsibility requires that enterprises pursue both economic and social benefits. With the continuous exploration and development of the research and practice of social responsibility theory in China, how to disclose the information of corporate social responsibility accounting is widely concerned by the society. Therefore, the accounting of corporate social responsibility is regulated by the law and the enterprise is required to fulfill its social responsibility as a social development Objective requirements.