外文中英文翻译我国企业社会责任会计信息披露研究.doc

毕业论文外文文献翻译  Analysis of Accounting Disclosure Mode for Strengthening Corporate Social Responsibility Wang Ai Guo。，Zhang Zhi Hong School of Accounting，Shan dong Economic University，Jinan，P.R.China，250014 Abstract:Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, 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 development 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 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 recent 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 disclosure 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 strengthening CSR couldnt be achieved through CSRA disclosure. We can see that，at present，the stage of studying