企业在创造社会繁荣的同时消耗着社会资源,排放着废弃物和污染物,它必须对整个社会发展负责,这对促进可持续发展与创造和谐社会具有重大意义。经济的发展离不开会计,通过会计提供的信息可以衡量和监督企业履行社会责任的程度。本文从企业的社会责任问题进行会计核算的必要性,科学确定其会计核算目标与内容,灵活选择会计计量方法,构建会计指标分析体系,积极批露会计报告几方面进行了论述。 Enterprises that consume social resources and emit waste and pollutants while creating a prosperous society must be accountable to the entire social development. This is of great significance to promoting sustainable development and creating a harmonious society. Economic development can not be separated from accounting. The information provided by accounting can measure and supervise the extent to which an enterprise fulfills its social responsibilities. This article elaborates the necessity of conducting accounting from the issue of corporate social responsibility, scientifically determining the objectives and contents of its accounting, selecting accounting methods flexibly, constructing accounting index analysis system and actively disclosing accounting reports.