會(huì)計(jì)信息披露外文翻譯

1、畢業(yè)論文外文文獻(xiàn)翻譯畢業(yè)設(shè)計(jì)（論文）題目我國(guó)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露研究翻譯題目分析會(huì)計(jì)信息披露模式 加強(qiáng)企業(yè)社會(huì)責(zé)任學(xué) 院人文學(xué)院專(zhuān) 業(yè)法學(xué)姓 名李聰聰班 級(jí)08124011學(xué) 號(hào)08124011指導(dǎo)教師吳 偉杭州電子科技大學(xué)本科畢業(yè)論文外文翻譯分析會(huì)計(jì)信息披露模式 加強(qiáng)企業(yè)社會(huì)責(zé)任 wang ai guo。，zhang zhi hong, shan dong economic university，jinan，p.r.china. 摘要：企業(yè)社會(huì)責(zé)任(csr)已經(jīng)成為社會(huì)各界關(guān)注的焦點(diǎn)與壓力的社會(huì)問(wèn)題，因?yàn)槲覀兌贾?會(huì)計(jì)報(bào)告和分析已成為加強(qiáng)企業(yè)社會(huì)責(zé)任的重要手段。首先分析目前企業(yè)社會(huì)責(zé)任

2、會(huì)計(jì)信息披露方面工作的現(xiàn)狀和存在的問(wèn)題的(csra)。然后，提出外國(guó)可行的實(shí)踐、內(nèi)容、方法及未來(lái)的發(fā)展csra模式。最后，構(gòu)建適合中國(guó)企業(yè)社會(huì)責(zé)任信息披露的模式。這個(gè)模式試圖加強(qiáng)企業(yè)社會(huì)責(zé)任，促進(jìn)中國(guó)企業(yè)的最終價(jià)值。關(guān)鍵詞：企業(yè)社會(huì)責(zé)任；會(huì)計(jì)信息披露；信息披露模式1、當(dāng)前中國(guó)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的現(xiàn)狀及存在的問(wèn)題 隨著我國(guó)經(jīng)濟(jì)建設(shè)的飛速發(fā)展，社會(huì)問(wèn)題例如收入分配不公、日益增大的就業(yè)壓力、資源浪費(fèi)嚴(yán)重、環(huán)境惡化等日益突出。特別是近年來(lái)，一些跨國(guó)公司要求中國(guó)企業(yè)在供應(yīng)鏈環(huán)節(jié)中實(shí)施社會(huì)責(zé)任8000(sa8000)來(lái)加強(qiáng)中國(guó)企業(yè)的社會(huì)責(zé)任。會(huì)計(jì)信息披露是一種加強(qiáng)企業(yè)社會(huì)責(zé)任的重要手段。在中國(guó)，有關(guān)

3、企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露方面的研究始于1990年，但仍然沒(méi)有比較完善的信息披露模式和系統(tǒng)的信息披露制度。在實(shí)踐中，一些公司試圖披露社會(huì)責(zé)任信息。但他們的內(nèi)容不夠完整、方式不夠規(guī)范。這使得無(wú)法通過(guò)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露來(lái)達(dá)到加強(qiáng)企業(yè)社會(huì)責(zé)任的目的。我們可以看到，目前我國(guó)的社會(huì)責(zé)任會(huì)計(jì)信息披露模式研究還處在初級(jí)階段，企業(yè)的社會(huì)責(zé)任會(huì)計(jì)信息披露還存在許多問(wèn)題。接下來(lái)會(huì)詳細(xì)說(shuō)明這個(gè)情況。首先，企業(yè)披露的內(nèi)容很不全面而且在不同企業(yè)之間差距較大?，F(xiàn)在很少有企業(yè)能全面披露社會(huì)責(zé)任信息。許多公司只是說(shuō)出自己對(duì)社會(huì)的貢獻(xiàn)而不是不良社會(huì)影響。此外，由于缺乏統(tǒng)一的標(biāo)準(zhǔn)，企業(yè)社會(huì)責(zé)任的內(nèi)容差別很大。在某種程度上大多

4、數(shù)企業(yè)只是對(duì)企業(yè)社會(huì)責(zé)任信息披露敷衍了事以應(yīng)對(duì)政策。其次，企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露方式單一。目前，大多數(shù)公司仍然使用書(shū)面敘述而不是可量化的會(huì)計(jì)方法對(duì)企業(yè)進(jìn)行社會(huì)責(zé)任信息披露。換句話說(shuō)，定性信息披露超過(guò)定量披露，非會(huì)計(jì)基礎(chǔ)信息居于主導(dǎo)地位。 最后，企業(yè)缺乏進(jìn)行社會(huì)責(zé)任會(huì)計(jì)信息披露的意識(shí)。在實(shí)踐中，企業(yè)社會(huì)責(zé)任信息通常由傳統(tǒng)會(huì)計(jì)主體反映而不是基于社會(huì)責(zé)任相應(yīng)的會(huì)計(jì)主體。近幾年，很少有公司組織專(zhuān)門(mén)編譯企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露報(bào)告除了一些跨國(guó)公司。由于以上討論的情況,，中國(guó)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露不能達(dá)到加強(qiáng)企業(yè)社會(huì)責(zé)任的目的。為了實(shí)現(xiàn)這一目的，促進(jìn)企業(yè)的價(jià)值，中國(guó)必須構(gòu)建企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露模式

5、。 2、構(gòu)建企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露模式 2. 1 信息披露的目標(biāo) 2. 1. 1 企業(yè)社會(huì)責(zé)任的目標(biāo) 為什么公司愿意花很高的成本去承擔(dān)社會(huì)責(zé)任?一方面，履行企業(yè)社會(huì)責(zé)任能創(chuàng)造社會(huì)價(jià)值。從社會(huì)學(xué)的視角看，公司不僅僅是一種“經(jīng)濟(jì)人”，而是一個(gè)“社會(huì)人”。如果公司可以超越將微觀利益最大化的傳統(tǒng)目標(biāo)，關(guān)心人在繁衍過(guò)程重點(diǎn)價(jià)值和強(qiáng)調(diào)對(duì)環(huán)境、消費(fèi)者和社會(huì)的貢獻(xiàn)，“負(fù)面外部性”這個(gè)在過(guò)程中產(chǎn)生的問(wèn)題可以被解決，而且能實(shí)現(xiàn)社會(huì)福利最大化。 另一方面，履行企業(yè)社會(huì)責(zé)任可以促進(jìn)企業(yè)的價(jià)值。企業(yè)社會(huì)責(zé)任是制約公司，而是在市場(chǎng)經(jīng)濟(jì)條件下獲得自由。事實(shí)上，軸承公司社會(huì)責(zé)任成本很多，但是這也是展示企業(yè)素質(zhì)和做免費(fèi)廣告宣

6、傳的完美方式。自愿承擔(dān)企業(yè)社會(huì)責(zé)任可以獲得公眾的信任，最后就可以實(shí)現(xiàn)持續(xù)發(fā)展。 2. 1. 2 企業(yè)社會(huì)責(zé)任信息披露的目標(biāo)現(xiàn)在企業(yè)社會(huì)責(zé)任不僅能夠創(chuàng)造社會(huì)價(jià)值也促進(jìn)了企業(yè)的價(jià)值，所以企業(yè)積極承擔(dān)社會(huì)責(zé)任和進(jìn)行信息披露。隨著社會(huì)問(wèn)題變得越來(lái)越明顯，企業(yè)應(yīng)該意識(shí)到企業(yè)社會(huì)責(zé)任這種自然效應(yīng)將來(lái)自經(jīng)營(yíng)的社會(huì)義務(wù)，而不是由外部力量。所以企業(yè)應(yīng)不斷加強(qiáng)履行企業(yè)社會(huì)責(zé)任的能力。有效的會(huì)計(jì)信息披露模式是一種重要的手段來(lái)實(shí)現(xiàn)這個(gè)目標(biāo)。收入信息以及有關(guān)履行企業(yè)社會(huì)責(zé)任信息如環(huán)境、人力資源、產(chǎn)品服務(wù)、社會(huì)福利等應(yīng)出示充分、清晰。 2. 2 信息披露的內(nèi)容 為了構(gòu)建模式為中國(guó)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露，這種模式的內(nèi)容首

7、先要搞清楚。 2. 2. 1 國(guó)外的相關(guān)實(shí)踐如今有關(guān)國(guó)家企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的內(nèi)容無(wú)統(tǒng)一的國(guó)際標(biāo)準(zhǔn)。盡管發(fā)達(dá)國(guó)家參與早期研究中關(guān)于企業(yè)社會(huì)責(zé)任的基本內(nèi)容，國(guó)與國(guó)之間仍然差別較大因?yàn)樗麄兊牟煌膰?guó)情。例如，法國(guó)更關(guān)注有關(guān)員工福利的披露以及必須提交“社會(huì)資產(chǎn)負(fù)債表”；美國(guó),信息披露注重環(huán)境方面的內(nèi)容，特別強(qiáng)調(diào)土壤污染狀況；英國(guó)更加注重人力資源的披露；德國(guó)給更強(qiáng)調(diào)企業(yè)對(duì)環(huán)境保護(hù)等。在這方面具有代表性的就是有關(guān)社會(huì)投資組織國(guó)際研究。許多研究人員指出企業(yè)社會(huì)責(zé)任報(bào)告應(yīng)該披露以下10個(gè)項(xiàng)目的信息。他們是環(huán)境性能、勞動(dòng)權(quán)益、健康和安全操作、人權(quán)、社會(huì)經(jīng)濟(jì)發(fā)展和社會(huì)影響、公司治理、公司支付給政府、于利益相

8、關(guān)者參與、供應(yīng)鏈管理、企業(yè)規(guī)劃和政策。與此同時(shí)，他們認(rèn)為在創(chuàng)作目錄時(shí)也應(yīng)考慮以下問(wèn)題。這些問(wèn)題包括將度量標(biāo)準(zhǔn)和實(shí)質(zhì)性的信息、及時(shí)性和有用地信息地披露給供應(yīng)鏈監(jiān)測(cè)、成本信息生產(chǎn)者和使用者，并分析和翻譯為最終用戶(hù)的信息。盡管目前還沒(méi)有統(tǒng)一的標(biāo)準(zhǔn)，國(guó)際研究和實(shí)踐已經(jīng)為企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的內(nèi)容提供依據(jù)。根據(jù)相關(guān)的國(guó)際研究，可以找出一些參考。首先，信息披露的內(nèi)容應(yīng)該努力提高企業(yè)社會(huì)責(zé)任信息披露的質(zhì)量。第二，披露的內(nèi)容應(yīng)該努力增加信息的有用性。第三,披露的內(nèi)容應(yīng)該創(chuàng)造學(xué)習(xí)機(jī)制，然后不斷完善披露機(jī)制。只有這樣，才能加強(qiáng)企業(yè)社會(huì)責(zé)任。 2. 2. 2 中國(guó)實(shí)踐模式選擇我們需要在利用國(guó)外的相關(guān)實(shí)踐明確中國(guó)

9、企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的內(nèi)容，與此同時(shí)也應(yīng)關(guān)注中國(guó)的實(shí)際情況。在摘要總結(jié)相關(guān)研究的基礎(chǔ)上，我們認(rèn)為，中國(guó)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露至少包括五個(gè)部分。(1)經(jīng)營(yíng)收入所作出的貢獻(xiàn)。經(jīng)營(yíng)收入的重要前提表現(xiàn)為其他企業(yè)社會(huì)責(zé)任。只有收入水平超過(guò)社會(huì)平均水平，企業(yè)才能使某些金融資源履行社會(huì)責(zé)任。因此，經(jīng)營(yíng)收入的信息不僅是傳統(tǒng)財(cái)務(wù)信息披露報(bào)告的的內(nèi)容，更是企業(yè)社會(huì)責(zé)任會(huì)計(jì)的主要內(nèi)容。(2)對(duì)改善環(huán)境所做的貢獻(xiàn)。這里討論的環(huán)境包括兩種類(lèi)型。一是生態(tài)環(huán)境，一般公司經(jīng)營(yíng)要求利益最大化，但他們的經(jīng)營(yíng)活動(dòng)中往往忽視了公共利益，破壞生態(tài)環(huán)境。因此,有必要對(duì)企業(yè)負(fù)責(zé)制定有效措施,控制環(huán)境污染和維護(hù)生態(tài)平衡。另一個(gè)是社會(huì)經(jīng)

10、濟(jì)環(huán)境。企業(yè)的發(fā)展靠他們的社會(huì)經(jīng)濟(jì)環(huán)境，所以企業(yè)應(yīng)遵守商業(yè)道德進(jìn)行嚴(yán)格地披露社會(huì)責(zé)任信息。(3)對(duì)人力資源所作出的貢獻(xiàn)。知識(shí)經(jīng)濟(jì)時(shí)代使人力資源成為重要的因素。投資人力資源不僅會(huì)給企業(yè)帶來(lái)巨大的經(jīng)濟(jì)效益，也可以提高員工的素質(zhì)和改善他們的生活條件。因此,所作出的貢獻(xiàn)人力資源是必要的，以履行社會(huì)責(zé)任。公司應(yīng)披露信息，開(kāi)發(fā)、利用和保護(hù)的人力資源5。 (4)所作出的貢獻(xiàn)，產(chǎn)品和服務(wù)。產(chǎn)品和服務(wù)的質(zhì)量是企業(yè)在激烈的市場(chǎng)競(jìng)爭(zhēng)中要想獲得成功最有力的武器。所以公司應(yīng)披露貢獻(xiàn)自己的產(chǎn)品和服務(wù)，增加品牌知名度，樹(shù)立了良好的企業(yè)形象。(5)對(duì)社會(huì)福利所作出的貢獻(xiàn)。因?yàn)槠髽I(yè)擁有和消費(fèi)社會(huì)資源，企業(yè)有責(zé)任提供必要的捐款，

11、幫助社會(huì)。因此，企業(yè)應(yīng)披露其對(duì)社會(huì)福利的貢獻(xiàn)。例如，發(fā)展公共交通、醫(yī)療衛(wèi)生服務(wù)、社會(huì)保險(xiǎn)、市政建設(shè)、景觀作品和其它慈善；提供平等的就業(yè)機(jī)會(huì)，特別是給就業(yè)弱勢(shì)群體如失業(yè)、少數(shù)民族、婦女、殘疾人,納稅和其他社會(huì)收費(fèi)的時(shí)間等。2. 3 披露的方式2. 3. 1 國(guó)外的相關(guān)實(shí)踐在西方,不同的國(guó)家和企業(yè)以不同的方式披露社會(huì)責(zé)任。即使同一公司，它也許會(huì)用不同的方式披露內(nèi)容。通常，有三種方式用于披露社會(huì)責(zé)任。(1)書(shū)面敘述。作為最簡(jiǎn)單的方法，書(shū)面敘述主要利用書(shū)面記錄來(lái)描述社會(huì)積極和消極的影響。例如，在美國(guó)，有一些公司在年度報(bào)告中為披露社會(huì)責(zé)任提出書(shū)面的敘述。(2)成本支出。這種方法是使用列示成本支出項(xiàng)目反映

12、成本支出的企業(yè)社會(huì)責(zé)任。它通常會(huì)增加開(kāi)支項(xiàng)目能獲得成本數(shù)據(jù)報(bào)告的，它是最廣泛應(yīng)用的方式在環(huán)境責(zé)任。(3)獨(dú)立報(bào)告。這種方法能反映內(nèi)容的企業(yè)社會(huì)責(zé)任，可以量化貨幣。但是這樣也帶來(lái)了一系列的問(wèn)題，有時(shí)它也許不匹配成本效益原則。2. 3. 2 中國(guó)的實(shí)踐的選擇 根據(jù)國(guó)外實(shí)踐和我國(guó)國(guó)情，中國(guó)企業(yè)應(yīng)該用不同的方法，根據(jù)不同的公司規(guī)模加強(qiáng)企業(yè)社會(huì)責(zé)任。(1)小部分中小企業(yè)可以用書(shū)面敘述披露他們的內(nèi)容。要求中小企業(yè)披露太多的生存和發(fā)展的主要問(wèn)題這是不切實(shí)際的。這主要有兩個(gè)原因，中小企業(yè)利用這種方式來(lái)說(shuō)明他們的企業(yè)社會(huì)責(zé)任信息披露。一是他們承擔(dān)社會(huì)責(zé)任限制，另一個(gè)是他們的會(huì)計(jì)人員的專(zhuān)業(yè)素質(zhì)有限制，無(wú)法達(dá)到高披

13、露要求。因此，中小企業(yè)應(yīng)該使用一些簡(jiǎn)單的方法來(lái)揭示企業(yè)影響社會(huì)。一些非正式的風(fēng)格或單詞可以用來(lái)說(shuō)明了影響企業(yè)的經(jīng)營(yíng)活動(dòng)等社會(huì)環(huán)境的陳述，人力資源庫(kù)存報(bào)告及其他特殊的書(shū)面報(bào)告。(2)中型和部分大型企業(yè)可以在傳統(tǒng)的財(cái)務(wù)報(bào)告添加一些社會(huì)責(zé)任信息的東西。例如,使用的環(huán)保設(shè)施可以列示在資產(chǎn)部分，在污染治理上的未來(lái)支出可以列示負(fù)債部分。在損益表中，也有一些東西可以單獨(dú)設(shè)立，如環(huán)境控制消費(fèi)、環(huán)境綠化費(fèi)用，公共福利和捐贈(zèng)支出等。對(duì)于難以計(jì)數(shù)的信息，企業(yè)還需要進(jìn)行書(shū)面表述。(3)大型企業(yè)，特別是上市公司，應(yīng)該進(jìn)行獨(dú)立的企業(yè)社會(huì)責(zé)任報(bào)告。例如，企業(yè)社會(huì)責(zé)任的資產(chǎn)負(fù)債表可以用來(lái)反映數(shù)量和構(gòu)成企業(yè)的資產(chǎn)和負(fù)債。企業(yè)社

14、會(huì)責(zé)任利潤(rùn)表可以用來(lái)反映帳戶(hù)平衡和盈利的企業(yè)社會(huì)責(zé)任；企業(yè)社會(huì)責(zé)任現(xiàn)金流量表可以被應(yīng)用于動(dòng)態(tài)反映了現(xiàn)金和現(xiàn)金等價(jià)物的變化對(duì)企業(yè)社會(huì)責(zé)任的影響。此外，公司可以附加聲明，如社會(huì)影響力報(bào)告、附加值聲明、比率分析聲明等，能根據(jù)自己的特點(diǎn)設(shè)計(jì)出框架來(lái)聲明。2. 4 未來(lái)的創(chuàng)新模式企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露模式建設(shè)是一個(gè)動(dòng)態(tài)的過(guò)程，是一個(gè)持續(xù)改進(jìn)的過(guò)程。隨著網(wǎng)絡(luò)的不斷創(chuàng)新網(wǎng)絡(luò)和計(jì)算機(jī)技術(shù)，未來(lái)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的模式應(yīng)該朝電子化的方向不斷發(fā)展。目前，許多企業(yè)開(kāi)始披露社會(huì)責(zé)任信息通過(guò)網(wǎng)絡(luò)電子。這種技術(shù)提供新的儀器加強(qiáng)企業(yè)社會(huì)責(zé)任。首先，信息披露的方式已經(jīng)信息化。在網(wǎng)絡(luò)的幫助下，企業(yè)可以在提供企業(yè)社會(huì)責(zé)任

15、信息上變得更容易和快速。例如，在有插入搜索功能網(wǎng)絡(luò)企業(yè)社會(huì)責(zé)任報(bào)告中，用戶(hù)只需要輸入相關(guān)的詞搜索相關(guān)企業(yè)社會(huì)責(zé)任信息即可獲取相關(guān)信息。其次，披露時(shí)間更充分。在網(wǎng)絡(luò)信息披露模式下到今年年底企業(yè)不必披露社會(huì)責(zé)任。他們可以根據(jù)自己的披露條件和用戶(hù)的需求恰到好處披露。最后，呈現(xiàn)多種披露信息的方式。例如，企業(yè)可以利用電腦模塊來(lái)實(shí)現(xiàn)人機(jī)交互披露企業(yè)社會(huì)責(zé)任信息或使用各種圖表更直觀反映企業(yè)社會(huì)責(zé)任，或利用影像和聲音等，從而使企業(yè)社會(huì)責(zé)任披露的界面更加美麗和人文。 3、結(jié)論 面臨龐大的國(guó)際市場(chǎng)的壓力，左右為難的生態(tài)環(huán)境和對(duì)對(duì)自主創(chuàng)新的高要求，完善企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露讓中國(guó)企業(yè)必須建立加強(qiáng)企業(yè)社會(huì)責(zé)任和促進(jìn)

16、企業(yè)生存和發(fā)展是很有必要的。首先在披露的內(nèi)容上，企業(yè)應(yīng)充分披露這些傳統(tǒng)經(jīng)營(yíng)收入以及對(duì)提高環(huán)境、人力資源、產(chǎn)品服務(wù)、社會(huì)福利披露等。其次在披露信息的方式上，企業(yè)應(yīng)該根據(jù)自己的規(guī)模用不同的方法。中小企業(yè)可以使用簡(jiǎn)單的方法如書(shū)面敘述，增加企業(yè)社會(huì)責(zé)任項(xiàng)目進(jìn)入傳統(tǒng)的報(bào)告等等。大型企業(yè)應(yīng)該進(jìn)行獨(dú)立的企業(yè)社會(huì)責(zé)任報(bào)告，詳細(xì)披露社會(huì)責(zé)任。最后指出，應(yīng)該注意到企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露模式的建設(shè)是一個(gè)動(dòng)態(tài)的過(guò)程，需要不斷提高的過(guò)程。作為現(xiàn)代科學(xué)技術(shù)的發(fā)展模式，企業(yè)社會(huì)責(zé)任信息披露應(yīng)不斷創(chuàng)新。在實(shí)踐中只有逐步促進(jìn)和提高模式，才可以加強(qiáng)企業(yè)社會(huì)責(zé)任，使中國(guó)的企業(yè)得到最終價(jià)值的提升。 analysis of acco

17、unting disclosure mode for strengthening corporate social responsibility wang ai guo。，zhang zhi hong school of accounting，shan dong economic university，jinan，p.r.china，250014abstract:corporate social responsibility (csr) has become the social focus with the pressure of social problems. as we all kno

18、w, accounting report and analysis have become an important instrument of strengthening csr. the current situation and problems of corporate social responsibility accounting(csra)disclosure in china were analyzed firstly. then，in the light of foreign feasible practice，the content, ways and future dev

19、elopment of csra disclosure were pres-ented. finally，a mode of csra disclosure that fits chinese enterprises was constructed. this mode attempts to strengthen csr and promote the value of enterprises in china ultimately.keywords:corporate social responsibility;accounting disclosure;disclosure mode 1

20、 current situation and problems of csra disclosure in china along with the rapid development of economy in china，the social problems，such as unfair income distribution，the increasing employment pressure，severe resource waste，and environmental deterioration, etc are getting obviously. especially in r

21、ecent years，some multinational corporations ask chinese corporations in their supply chain to implement social accountability 8000 (sa8000 ) to strengthen csr in china .and accounting disclosure is one of the important instruments of strengthening csr.in china, the relevant studies about csra disclo

22、sure began with 1990，but there was still no comparatively perfect disclosure mode and systematic disclosure system. in practice，some corporations have attempted to disclose csr information. but their content that disclosed is a little and their ways of disclosure are non一standard.the purpose of stre

23、ngthening csr couldnt be achieved through csra disclosure. we can see that，at present，the stage of studying on csra disclosure mode in our country is in primary moment. and there are still many problems in csra disclosure for most enterprises in china. then this situation would be illustrated in det

24、ail.at first，the content of disclosure in chinas corporation is and is different greatly in various enterprises，evenly in the same industry. nowadays，there are few corporations that disclose csr information comprehensively. many corporations just disclose their contributions to society but not the a

25、dverse effect on society. besides，because of the lack of uniform standards，there is a great difference in the content of csr disclosure. then csr disclosure becomes a camouflage for enterprises in china in order to deal with some policies in some degree. then，the way of csra disclosure is single. at

26、 present，most corporations still use written narrative but not the quantifiable accounting method to disclose csr information. in other words，the qualitative disclosure is more than the quantitative disclosure，and the non-accounting ways are in the leading position .finally，corporations lack the con

27、sciousness of csra disclosure respectively. in practice，csr information usually was reflected by traditional accounting subjects but not the corresponding accounting subjects based on social responsibility. there are few corporates compile “csr report separately expect some multinational corporation

28、s in the last several yearsdue to the situation such as discussed above，chinese csra disclosure couldnt achieve the goal of strengthening csr. in order to realize this and to promote the value of enterprises，a mode of csra disclosure that can be practiced in chinese corporates should be constructed.

29、 2 construction of a mode of csra disclosure for chinese corporations 2. 1 goal of disclosure 2. 1. 1 goal of csr why do corporations put csr on their shoulders energetically now that high cost should be paid to bear the social responsibility?on the one hand，performance of csr could create social va

30、lue. from the perspective of the sociology，corporate is more than an“economic man，but is a“social man”.if corporates could exceed the traditional goals of maximizing microcosmic interests，care about peoples value in process of reproduction and emphasize the contribution to environment，consumer and s

31、ociety，the“negative externalities that issue from the process of operation could be solved and the social welfare maximization could be achieved. on the other hand，performance of csr could promote the value of corporates. csr is more than a kind of restriction for corporations，but is a necessary way

32、 of getting free in market economy. indeed，bearing the social responsibility cost corporations a lot，but it is also a perfect way of showing corporate qualities and generating free advertising. by taking on social responsibility voluntarily，corporations could gain the public trust. at last continuou

33、s development can be achieved easily than before for chinese enterprises. 2. 1. 2 goal of csr disclosure now csr not only could create social value but also promote the value of corporates，so corporates carry responsibility and accountability to perform and disclose csr actively. along with the soci

34、al problems getting obviously，corporations should come to realize that csr should be the natural effect derived from business operation in the society but not an obligation imposed by external force. so corporations should strengthen the performance of csr constantly. effective accounting disclosure

35、 mode is one of the important instruments to realize this aim. disclosure information on income as well as the information on performance of csr in environment，human resources，product service，social welfare and so on should be presented fully and clearly. 2. 2 content of disclosure in order to const

36、ruct a mode of csra disclosure for chinese corporations, the content of this mode must be made clear firstly. 2. 2. 1 relevant foreign practice nowadays there is no unified standard in the content of csra disclosure internationally. though the developed countries are involved early in the research o

37、n csr，the content of disclosure is still different greatly between countries because of their different national conditions. for example，in france，disclosure of employee benefit ismore concerned and“social balance sheet is required to submit in america, disclose information on environment，especially

38、 the soil contamination problem is emphasized. britain pays more attention to the disclosure of human resources. germany gives greater emphasis on corporate contribution to environmental protection and so on. the representative aspects is the study of social investment organization(sio)in internatio

39、nal studies. many researchers pointed out that the text of csr reporting should disclose information on the following ten projects. they are environmental performance，labor rights，health and safety practices，human rights， community economic development and social impacts，corporate governance，corpora

40、te payments to governments，stakeholder engagement，supply chain management，corporate planning and policies.meanwhile，they also figured that the following problems should be considered while composing the content. these problems include metrics and materiality of information，timeliness and usefulness

41、of information，incentives to disclose，supply chain monitoring, costs to information producers and users，analyzing and translating information for end users. though there is no unified standard，international studies and practices provide foundation for the content of csra disclosure. according to rel

42、evant international studies，some illumination can be figured out. first，the content of disclosure should seek to increase the quality of csr disclosed. second，the content of disclosure should work to increase the uses of the information and the benefits to users of the information. third，the content

43、 of disclosure should create mechanisms for learning and continuously improving disclosure systems. only in this way，csr could be strengthened really. 2. 2. 2 practice choice of china it need utilize the relevant foreign practices to make clear the content of chinese csra disclosure，in the meantime

44、the actual circumstances of china should be concerned. based on summarizing the related researches in this area, we think that at least the content of csr disclosure for china enterprises should include such five parts. (1)the contribution made to income. income is the important precondition for the

45、 performance of other csr. only the level of earning exceeds social average level，corporations could make certain financial resources to perform csr. therefore, the information on income isnot only the content of traditional financial disclosure but also the prime content of csra disclosure. (2)the

46、contribution made to improvement of environment. the environment discussed here includes two types. one is the ecological environment. generally corporations operate to maximize their interests，but their operating activities often neglect public interests and damage the ecological environment. so it

47、 is necessary for corporations to be responsible for making effective measures to control environmental pollution and maintain ecological balances. the other is the social economic environment. corporate development relies on their social economic environment. so corporates should comply with commer

48、cial morality strictly to disclose csr. (3)the contribution made to human resources. knowledge economy makes human resources be the significant factor. investment to human resources can bring great economical benefit not only to corporations but also to human being which derived from the improvement

49、 of employees diathesis and their living conditions. therefore，the contribution made to human resources is necessary to perform csr. corporations should disclose information on development，utilization and protection of human resources. (4) the contribution made to product service. the quality of pro

50、duct/service is the critical weapon which corporates take advantage of to be successful in the intense market competition. so corporates should disclose their contribution to product/service to increase brand awareness and establish a good corporate image. (5)the contribution made to social welfare.

51、 because the social resources possessed and consumed by corporates are limited，corporates have obligations to supply necessary donation and help to society. this is corporate obligation as well as the important mean of establish good corporate image. therefore，corporates should disclose their contri

52、bution to social welfare. for example，developing public transport，medical and health services，social insurance，municipal buildings，landscape works and other public utilities，subsidizing cultural education，pe and charity;giving the equal employment opportunities，especially giving employment to social

53、 vulnerable groups such as the unemployed，minorities，women，the handicapped;paying tax and other social charges in time and so on.3. 2 ways of disclosure3. 2. 1 relevant foreign practicein the west，different countries and corporations disclose csr in different ways. even if the same corporate，it perh

54、aps would use different ways when the content of disclosure is different. usually，there are three ways used to disclose csr.(1)the way of written narrative. as the simplest way，it mostly makes use of written record to describe the positive and passive influences on society. for example，in america，th

55、ere are some corporates disclose csr in written narrative that presented in their annual report.(2)the way of cost outlay. this is the way that uses cost outlay items to reflect the cost outlay of csr. it usually adds expenditure items that could get cost data into the report，and it is the most wild

56、ly used way in environmental liability.(3)the way of making independent report. this way could reflect the content of csr well and could be quantized in money. but this way also bring a series of problems，sometimes it maybe mismatch the“cost-benefit principle.2. 3. 2 practice choice of china in ligh

57、t of foreign practice and chinas conditions，chinese corporations should use different ways according to different corporate scale in order to strengthen csr. (1)small and partial medium-sized enterprises(sme ) could use written narrative to disclose their content. it is unrealistic to require sme to

58、 disclose too much for surviving and developing are their principal problems. there are two reasons for sme to use this way to illustrate their csr disclosure. one is that they bear limited csr，and the other is the professional qualities of their accounting personnel have difficulty to meet high disclosure requirement. therefore，sme should use some simple ways to d