当前社会企业之间的竞争日益激励,获得更多的发展机会不仅需要靠经济实力,而且要具有良好的口碑,这就需要企业具备社会责任感,这有利于企业的长远发展。如何以企业社会责任为导向来建立管理会计框架成为了企业的重要内容。本文以企业社会责任为基础,重点探讨了构架管理会计框架的重要意义,并且提出了如何在企业社会责任的基础上,来重构管理会计框架。 At present, the competition between social enterprises is getting more and more exciting. To gain more opportunities for development requires not only economic strength but also good public praise. This requires that enterprises have a sense of social responsibility, which is conducive to the long-term development of enterprises. How to establish a management accounting framework based on corporate social responsibility has become an important part of the enterprise. Based on corporate social responsibility, this article focuses on the importance of framework management accounting framework and proposes how to reconstruct management accounting framework on the basis of corporate social responsibility.