目前,用于规范会计基础工作的是财政部于1996年颁布并实施的《会计基础规范》(下称《基础规范》),该规范对强化会计基础工作建设起到了积极作用。但随着经济全球化的发展,“三废”污染、资源短缺等一系列社会和环境问题也相继出现。为了规范企业行为,各国政府纷纷通过法律法规的形式要求企业履行社会责任并披露相关的社会责任信息。在这种形势下,企业会计工作的目标、内容、方式也随之发生 At present, the accounting basis for regulating the work of accounting is promulgated and implemented in 1996 by the Ministry of Finance “Accounting Standards” (hereinafter referred to as “the basic norms”), the norms to strengthen the accounting foundation of the work has played a positive role. However, with the development of economic globalization, a series of social and environmental problems such as “three wastes” pollution and shortage of resources have also emerged one after another. In order to standardize corporate behavior, governments of all countries have adopted laws and regulations requiring enterprises to fulfill their social responsibilities and disclose relevant social responsibility information. In this situation, the objectives, content, and methods of corporate accounting work also follow