CAJ | 학술논문

企业社会责任成本理论产生和发展的历史背景，揭示了工业社会发展的规律，从人们开始对企业社会责任成本的关注到推动企业社会成本理论的形成和发展，经历了一个漫长的历史发展过程，许多中外经济学家、会计学家对社会成本理论作了积极的探索。文章从四个方面就企业社会责任的兴起与演化、中西方关于企业社会责任成本理论比较、企业社会责任成本的实践意义以及企业社会责任成本研究中亟待解决的问题等方面就企业社会责任及其成本研究的理论研究和实践意义做了一定的梳理，从而对今后的研究焦点和重要问题做了必要的展望。
기업사회책임성본이론산생화발전적역사배경，게시료공업사회발전적규률，종인문개시대기업사회책임성본적관주도추동기업사회성본이론적형성화발전，경력료일개만장적역사발전과정，허다중외경제학가、회계학가대사회성본이론작료적겁적탐색。문장종사개방면취기업사회책임적흥기여연화、중서방관우기업사회책임성본이론비교、기업사회책임성본적실천의의이급기업사회책임성본연구중극대해결적문제등방면취기업사회책임급기성본연구적이론연구화실천의의주료일정적소리，종이대금후적연구초점화중요문제주료필요적전망。
The historical background, under which corporate social responsibility cost theory emerges and develops, reveals law of development of industrial society. It has been a long historical development process from starting to pay attention to corporate social responsibility cost to pushing forward emergence and development of corporate social cost theory. Many Chinese and foreign economists and accounting experts have been active in exploring social cost theory. The paper systematically reviewed theoretical research and practical significance of study on corporate social responsibility and its cost from four aspects, such as the rise and evolution of corporate social responsibility, comparison between western corporate social responsibility cost theory and Chinese one, practical significance of corporate social responsibility cost and problems urgently needed to be solved in study on corporate social responsibility cost, then it presented necessary outlook of focus and important problems for future study.