社会责任会计是本世纪七十年代初所产生的一个新的会计分支，是人们对企业社会责任重新认识并加以衡量、监督的产物，它的产生和发展改变了传统会计的思维模式，引起了会计理论的～场深刻革命。时至今日，对社会责任会计有关理论的探讨，仍然是会计理论界的～个热门话题c本文仅 Social accountability accounting is a new branch of accounting that originated in the seventies of last century. It is a product of the re-understanding and measurement and supervision of corporate social responsibility. The emergence and development of social responsibility accounting changed the traditional accounting mode of thinking, ~ Profound theoretical revolution in the field of accounting. Today, the study of the theory of social responsibility accounting, is still a hot topic in the field of accounting theory c This article only