四、企业社会责任与会计的完美结合毋庸置疑.方兴未艾的企业社会责任运动推动着现代会计的发展。换言之.将企业社会责任问题引入会计学领域亦或基于会计的角度研究企业社会责任问题.不仅有利于企业社会责任运动的开展.而且有利于会计学研究范围的拓展——至少是从企业内部转向了企业外部乃至整个人类社会。企业是社会的企业.企业不仅是股东牟利的工具.也是 Fourth, the perfect combination of corporate social responsibility and accounting There is no doubt that the booming corporate social responsibility movement to promote the development of modern accounting. In other words, the introduction of CSR issues into the field of accounting or accounting based on the perspective of corporate social responsibility issues, not only conducive to the development of corporate social responsibility but also conducive to the expansion of the scope of accounting research - at least from the internal shift Outside the enterprise and even the entire human society. Enterprise is a social enterprise.Enterprise is not only a tool for shareholders to profit, but also