CAJ | 학술논문

传统的企业会计模式是以追求经济利益的最大化为目标，随着环境的不断恶化及多次重大企业社会责任信任缺失事件的发生，企业为了满足社会各方的要求，为了吸引更多的社会投资者和消费者，开始注重社会责任会计信息的披露。本文的主要目的就是通过阐述企业社会责任会计信息披露的必要性以及现状，提出完善我国企业社会责任会计信息披露的具体对策。
전통적기업회계모식시이추구경제이익적최대화위목표，수착배경적불단악화급다차중대기업사회책임신임결실사건적발생，기업위료만족사회각방적요구，위료흡인경다적사회투자자화소비자，개시주중사회책임회계신식적피로。본문적주요목적취시통과천술기업사회책임회계신식피로적필요성이급현상，제출완선아국기업사회책임회계신식피로적구체대책。
The target of traditional accounting mode of enterprise is to pursuit maximized economic interests, with constantly deteriorating of environment, and occurrence of repeatedly major trust missing events of enterprise social responsibility, enterprises begin to focus on social responsibility accounting information disclosure to meet social requirements, attract more social investors and consumers. The main purpose of this paper is to elaborate the necessity and actuality of accounting information disclosure of enterprise social responsibility, and propose specific countermeasures for promoting accounting information disclosure of enterprise social responsibility in China.