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可持续发展是人类发展的必然选择,要实现我国经济的可持续发展,必须尽快建立社会责任会计,从而计量和揭示企业生产经营活动的社会成本和社会效益,促使企业更加关注其经营活动对资源、环境乃至其对整个社会的影响。本文拟通过分析我国可持续发展和企业承担社会责任成本的现状及两者之间的关系,总结出我国企业承担社会责任成本是社会发展的趋势。
Sustainable development is an inevitable choice for human development. To achieve the sustainable development of our economy, social responsibility accounting must be established as soon as possible so as to measure and reveal the social costs and social benefits of enterprises’ production and management activities, and encourage enterprises to pay more attention to their business activities. , The environment and its impact on society as a whole. This paper intends to analyze the status quo of sustainable development in China and the cost of corporate social responsibility and the relationship between the two. It is concluded that the cost of corporate social responsibility in our country is a trend of social development.