随着社会的进步,经济的发展,我国人民的生活水平日益改善,改革开放为企业带来机遇的同时也引发了一系列社会问题,地沟油事件,假冒伪劣产品屡禁不止,无法保障职工权益。当前全球企业越来越重视企业社会责任,企业要想长久的生存与发展,必须认识到社会责任的重要性。尤其现在工厂倒闭,职工失业等情况的出现,我们更加应该要认识到企业社会责任的重要性。因此,我国企业迫切需要建立社会责任会计信息披露机制。 With the progress of society and economy, the standard of living of our people is improving day by day. The reform and opening up have brought opportunities for the enterprises. Meanwhile, a series of social problems have been triggered. As a result, waste oil and oil products have been repeatedly banned and the rights and interests of workers and staff members can not be protected. At present, global enterprises pay more and more attention to corporate social responsibility. Enterprises must recognize the importance of social responsibility if they want to survive and develop for a long time. In particular, the emergence of factory closures and the unemployment of workers nowadays should make us realize the importance of corporate social responsibility. Therefore, Chinese enterprises urgently need to establish a social responsibility accounting information disclosure mechanism.