会计外文翻译外文文献英文文献分析会计信息披露模式加强企业社会责任

1、分析会计信息披露模式加强企业社会责任1摘要：企业社会责任(CSR)(CSR)已经成为社会各界关注的焦点与压力的社会问题， 因为我们都知道，会计报告和分析已成为加强企业社会责任的重要手段。首先分 析目前企业社会责任会计信息披露方面工作的现状和存在的问题的(CSRA)(CSRA)。然后，提出外国可行的实践、内容、方法及未来的发展CSRACSRA模式。最后，构建适合中国企业社会责任信息披露的模式。 这个模式试图加强企业社会责任，促进 中国企业的最终价值。关键词：企业社会责任；会计信息披露；信息披露模式1 1、当前中国企业社会责任会计信息披露的现状及存在的问题随着我国经济建设的飞速发展，社会问题例如收

2、入分配不公、日益增大的就 业压力、资源浪费严重、环境恶化等日益突出。特别是近年来，一些跨国公司要 求中国企业在供应链环节中实施社会责任8000(SA8000)8000(SA8000)来加强中国企业的社会责任。会计信息披露是一种加强企业社会责任的重要手段。在中国，有关企业社会责任会计信息披露方面的研究始于 19901990年，但仍然 没有比较完善的信息披露模式和系统的信息披露制度。 在实践中，一些公司试图 披露社会责任信息。但他们的内容不够完整、方式不够规范。这使得无法通过企 业社会责任会计信息披露来达到加强企业社会责任的目的。我们可以看到，目前我国的社会责任会计信息披露模式研究还处在初级阶 段

3、，企业的社会责任会计信息披露还存在许多问题。 接下来会详细说明这个情况。首先，企业披露的内容很不全面而且在不同企业之间差距较大。现在很少有企业能全面披露社会责任信息。许多公司只是说出自己对社会的贡献而不是不良 社会影响。此外，由于缺乏统一的标准，企业社会责任的内容差别很大。在某种 程度上大多数企业只是对企业社会责任信息披露敷衍了事以应对政策。其次，企业社会责任会计信息披露方式单一。 目前，大多数公司仍然使用书 面叙述而不是可量化的会计方法对企业进行社会责任信息披露。 换句话说，定性 信息披露超过定量披露，非会计基础信息居于主导地位。最后，企业缺乏进行社会责任会计信息披露的意识。 在实践中，企业

4、社会责 任信息通常由传统会计主体反映而不是基于社会责任相应的会计主体。近几年， 很少有公司组织专门编译企业社会责任会计信息披露报告除了一些跨国公司。由于以上讨论的情况，中国企业社会责任会计信息披露不能达到加强企业 社会责任的目的。为了实现这一目的，促进企业的价值，中国必须构建企业社会1 Wang Ai Guo。，Zhang Zhi Hong, Shan dong Economic University ，Jinan，P.R.China. 精选文库2责任会计信息披露模式。2 2、构建企业社会责任会计信息披露模式2.2. 1 1信息披露的目标2.2. 1.1. 1 1企业社会责任的目标为什么公司愿

5、意花很高的成本去承担社会责任 ？一方面，履行企业社会责任能创造社会价值。 从社会学的视角看，公司不仅 仅是一种“经济人”，而是一个“社会人”。如果公司可以超越将微观利益最大化 的传统目标，关心人在繁衍过程重点价值和强调对环境、消费者和社会的贡献，“负面外部性”这个在过程中产生的问题可以被解决， 而且能实现社会福利最大 化。另一方面，履行企业社会责任可以促进企业的价值。企业社会责任是制约公 司，而是在市场经济条件下获得自由。事实上，轴承公司社会责任成本很多，但 是这也是展示企业素质和做免费广告宣传的完美方式。自愿承担企业社会责任可以获得公众的信任，最后就可以实现持续发展。2.2. 1.1.2 2

6、企业社会责任信息披露的目标现在企业社会责任不仅能够创造社会价值也促进了企业的价值，所以企业积极承担社会责任和进行信息披露。 随着社会问题变得越来越明显，企业应该意识 到企业社会责任这种自然效应将来自经营的社会义务，而不是由外部力量。所以企业应不断加强履行企业社会责任的能力。有效的会计信息披露模式是一种重要 的手段来实现这个目标。收入信息以及有关履行企业社会责任信息如环境、人力资源、产品服务、社会福利等应出示充分、清晰。2.2. 2 2信息披露的内容为了构建模式为中国企业社会责任会计信息披露， 这种模式的内容首先要搞 清楚。2.2. 2.2. 1 1国外的相关实践如今有关国家企业社会责任会计信息

7、披露的内容无统一的国际标准。尽管发达国家参与早期研究中关于企业社会责任的基本内容，国与国之间仍然差别较大因为他们的不同的国情。例如，法国更关注有关员工福利的披露以及必须提交 “社 会资产负债表”；美国，信息披露注重环境方面的内容，特别强调土壤污染状况； 英国更加注重人力资源的披露；德国给更强调企业对环境保护等。在这方面具有代表性的就是有关社会投资组织国际研究。 许多研究人员指出 企业社会责任报告应该披露以下1010个项目的信息。他们是环境性能、劳动权益、 健康和安全操作、人权、社会经济发展和社会影响、公司治理、公司支付给政府、 于利益相关者参与、供应链管理、企业规划和政策。与此同时，他们认为在

8、创作 精选文库3目录时也应考虑以下问题。这些问题包括将度量标准和实质性的信息、 及时性和 有用地信息地披露给供应链监测、成本信息生产者和使用者，并分析和翻译为最 终用户的信息。尽管目前还没有统一的标准，国际研究和实践已经为企业社会责任会计信息 披露的内容提供依据。根据相关的国际研究，可以找出一些参考。首先，信息披 露的内容应该努力提高企业社会责任信息披露的质量。第二，披露的内容应该努力增加信息的有用性。第三，披露的内容应该创造学习机制，然后不断完善披露 机制。只有这样，才能加强企业社会责任。2.2. 2.2. 2 2中国实践模式选择我们需要在利用国外的相关实践明确中国企业社会责任会计信息披露的

9、内 容，与此同时也应关注中国的实际情况。 在摘要总结相关研究的基础上， 我们认 为，中国企业社会责任会计信息披露至少包括五个部分。(1)(1)经营收入所作出的贡献。经营收入的重要前提表现为其他企业社会责任。只有收入水平超过社会平均水平，企业才能使某些金融资源履行社会责任。因此， 经营收入的信息不仅是传统财务信息披露报告的的内容，更是企业社会责任会计的主要内容。(2)(2)对改善环境所做的贡献。这里讨论的环境包括两种类型。一是生态环境， 一般公司经营要求利益最大化，但他们的经营活动中往往忽视了公共利益，破坏 生态环境。因此，有必要对企业负责制定有效措施，控制环境污染和维护生态平衡。 另一个是社会

10、经济环境。企业的发展靠他们的社会经济环境， 所以企业应遵守商 业道德进行严格地披露社会责任信息。(3)(3)对人力资源所作出的贡献。知识经济时代使人力资源成为重要的因素。投资人力资源不仅会给企业带来巨大的经济效益，也可以提高员工的素质和改善 他们的生活条件。因此，所作出的贡献人力资源是必要的，以履行社会责任。公 司应披露信息，开发、利用和保护的人力资源 55。(4)(4)所作出的贡献，产品和服务。产品和服务的质量是企业在激烈的市场竞 争中要想获得成功最有力的武器。 所以公司应披露贡献自己的产品和服务， 增加 品牌知名度，树立了良好的企业形象。(5)(5)对社会福利所作出的贡献。因为企业拥有和消

11、费社会资源，企业有责任 提供必要的捐款，帮助社会。因此，企业应披露其对社会福利的贡献。例如，发 展公共交通、医疗卫生服务、社会保险、市政建设、景观作品和其它慈善；提供平等的就业机会，特别是给就业弱势群体如失业、少数民族、妇女、残疾人，纳精选文库4税和其他社会收费的时间等。2.2. 3 3披露的方式2.2. 3.3. 1 1国外的相关实践在西方，不同的国家和企业以不同的方式披露社会责任。即使同一公司，它 也许会用不同的方式披露内容。通常，有三种方式用于披露社会责任。(1)(1)书面叙述。作为最简单的方法，书面叙述主要利用书面记录来描述社会 积极和消极的影响。例如，在美国，有一些公司在年度报告中为

12、披露社会责任提 出书面的叙述。(2)(2)成本支出。这种方法是使用列示成本支出项目反映成本支出的企业社会 责任。它通常会增加开支项目能获得成本数据报告的， 它是最广泛应用的方式在 环境责任。(3)(3)独立报告。这种方法能反映内容的企业社会责任，可以量化货币。但是 这样也带来了一系列的问题，有时它也许不匹配成本效益原则。2.2. 3.3. 2 2中国的实践的选择根据国外实践和我国国情，中国企业应该用不同的方法，根据不同的公司规 模加强企业社会责任。(1)(1)小部分中小企业可以用书面叙述披露他们的内容。要求中小企业披露太 多的生存和发展的主要问题这是不切实际的。 这主要有两个原因，中小企业利用

13、 这种方式来说明他们的企业社会责任信息披露。一是他们承担社会责任限制，另 一个是他们的会计人员的专业素质有限制， 无法达到高披露要求。因此，中小企 业应该使用一些简单的方法来揭示企业影响社会。 一些非正式的风格或单词可以 用来说明了影响企业的经营活动等社会环境的陈述， 人力资源库存报告及其他特 殊的书面报告。(2)(2)中型和部分大型企业可以在传统的财务报告添加一些社会责任信息的东 西。例如，使用的环保设施可以列示在资产部分，在污染治理上的未来支出可以 列示负债部分。在损益表中，也有一些东西可以单独设立，如环境控制消费、环 境绿化费用，公共福利和捐赠支出等。对于难以计数的信息，企业还需要进行书

14、 面表述。(3)(3)大型企业，特别是上市公司，应该进行独立的企业社会责任报告。例如，企业社会责任的资产负债表可以用来反映数量和构成企业的资产和负债。企业社会责任利润表可以用来反映帐户平衡和盈利的企业社会责任；企业社会责任现金流量表可以被应用于动态反映了现金和现金等价物的变化对企业社会责任的影响。此外，公司可以附加声明，如社会影响力报告、附加值声明、比率分析声明 等，能根据自己的特点设计出框架来声明。精选文库52.2. 4 4未来的创新模式企业社会责任会计信息披露模式建设是一个动态的过程，是一个持续改进的 过程。随着网络的不断创新网络和计算机技术， 未来企业社会责任会计信息披露 的模式应该朝电

15、子化的方向不断发展。目前，许多企业开始披露社会责任信息通 过网络电子。这种技术提供新的仪器加强企业社会责任。首先，信息披露的方式已经信息化。在网络的帮助下，企业可以在提供企业 社会责任信息上变得更容易和快速。例如，在有插入搜索功能网络企业社会责任 报告中，用户只需要输入相关的词搜索相关企业社会责任信息即可获取相关信 息。其次，披露时间更充分。在网络信息披露模式下到今年年底企业不必披露社 会责任。他们可以根据自己的披露条件和用户的需求恰到好处披露。最后，呈现多种披露信息的方式。例如，企业可以利用电脑模块来实现人机交互披露企业社 会责任信息或使用各种图表更直观反映企业社会责任， 或利用影像和声音等

16、，从 而使企业社会责任披露的界面更加美丽和人文。3 3、结论面临庞大的国际市场的压力，左右为难的生态环境和对对自主创新的高要 求，完善企业社会责任会计信息披露让中国企业必须建立加强企业社会责任和促 进企业生存和发展是很有必要的。 首先在披露的内容上，企业应充分披露这些传 统经营收入以及对提高环境、人力资源、产品服务、社会福利披露等。其次在披 露信息的方式上，企业应该根据自己的规模用不同的方法。 中小企业可以使用简 单的方法如书面叙述，增加企业社会责任项目进入传统的报告等等。 大型企业应 该进行独立的企业社会责任报告，详细披露社会责任。最后指出，应该注意到企 业社会责任会计信息披露模式的建设是一

17、个动态的过程，需要不断提高的过程。 作为现代科学技术的发展模式，企业社会责任信息披露应不断创新。 在实践中只 有逐步促进和提高模式，才可以加强企业社会责任，使中国的企业得到最终价值 的提升。精选文库6is oneAnalysis of Accounting Disclosure Mode for StrengtheningCorpo rate Social Respo nsibilityWang Ai Guo。, Zhang Zhi HongSchool of Accounting , Shan dong Economic University , Jinan, P.R.China, 2500

18、14Abstract :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 SocialResponsibility Accounting

19、(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 presen ted. Fin ally , a mode of CSRA disclosure that fits Chin ese enterp rises was con structed. This mode atte mpts to stre ngthe n

20、CSR and p romote the value of enterp rises in China ultimately.Keywords :Corporate Social Responsibility;Accounting DisclosureQisclosure Mode1 Curre nt Situation and P roblems of CSRA Disclosure in Chi naAlong with the rapid development of economy in China , the social problems , such as unfair in c

21、ome distributi on , the in creas ing employment p ressure, severe resource waste , andenvironmental deterioration,etc are getting obviously.Especially in recent years , somemult in ati onal corpo rati ons ask Chin ese corpo rati ons in their supply cha in to impi eme nt SocialAccou ntability 8000 (S

22、A8000 ) to stre ngthen CSR in Chi na .And accounting disclosureof the importantin strume nts of stre ngthe ning CSR.In China, the releva nt studies about CSRA disclosure bega n with 1990 , but there was still no comparatively perfect disclosure mode and systematic disclosure system. In practice , so

23、me精选文库7con sumer andcorporations have attempted to disclose CSR information. But their content that disclosed is a little and their ways of disclosure are non 一 sta ndard.The purp ose of stre ngthe ning CSR could nt be achieved through CSRA disclosure.We can see tha, at present, the stage of studyin

24、g on CSRA disclosure mode in our country is in p rimary mome nt. And there are still many p roblems in CSRA disclosure for most enterp rises inChina. Then this situatio n would be illustrated in detail.At first , the content of disclosure in Chin as corpo rati on is and is differe nt greatly in vari

25、ous enterprises, evenly in the same industry. Nowadays , there are few corporations that discloseCSR information comprehensively.Many corporations just disclose their contributions to society but not the adverse effect on society. Besides , because of the lack of uniform standards ,there is a great

26、differenee in the content of CSR disclosure. Then CSR disclosure becomes a camouflage for enterp rises in China in order to deal with some p olicies in some degree.Then, the way of CSRA disclosure is sin gle. At p rese nt , most corpo ratio ns still use writte n n arrative but not the qua ntifiable

27、acco unting method to disclose CSR in formati on. In other wordsthe qualitative disclosure is more tha n the qua ntitative disclosure, and the non-acco un ti ng ways are in the leadi ng po siti on .Fin ally , corpo rati ons lack the con scious ness of CSRA disclosure resp ectivel y. In p ractice ,CS

28、R informationusually was reflected by traditional accounting subjects but not thecorresponding accounting subjects based on social responsibility.There are few corporates comp ile “ CSR Report sep arately expect some mult in ati onal corpo rati ons in the last several yearsDue to the situati on such

29、 as discussed above , Chin ese CSRA disclosurecould ntachieve the goalof stre ngthe ning CSR. In order to realize this and to pro mote the value of enterprises, a mode of CSRA disclosure that can be practiced in Chinese corporates should be con structed.2Con struct ion of a Mode of CSRA Disclosure f

30、or Chin ese Corpo rati ons 2. 1 Goal of disclosure 2. 1. 1 Goal of CSRWhy do corpo rati ons put CSR on their shoulders en ergetically now that high cost should be p aid to bear the social respon sibility?On the one hand , performanee of CSR could create social value. From the perspective of the soci

31、ology , corporate is more than an “ Economic Man , but is a “ Social Man ” .If corporatescould exceed the traditi onal goals of maximiz ing microcosmic in terests, care about peopi es value in pro cess of rep roduct ion and emp hasize the con tributi on to environment society , the “ negative extern

32、alities that issue from the process of operation could be solved and精选文库8the social welfare maximizati on could be achieved.On the other hand, p erforma nee of CSR could pro mote the value of corpo rates. CSR is morethan a kind of restrict ion for corpo rati ons , but is a n ecessary way ofgetting f

33、ree in marketeconomy. In deed, beari ng the social respon sibility cost corpo rati ons a lot,but it is also a perfectway of show ing corpo rate qualities and gen erat ing free advertis ing.By taking on socialrespon sibility volun tarily , corpo ratio ns could gain the p ublic trust.At last continuou

34、sdevel opment can be achieved easily tha n before for Chin ese enterp rises.2. 1.2 Goal of CSR disclosureNow CSR not only could create social value but also p romote the value of corpo ratessocorpo rates carry respon sibility and acco un tability to p erform and disclose CSR actively.Alo ngwith the

35、social problems getting obviously , corporations should come to realize that CSR shouldbe the n atural effect derived frombus in ess op eratio n in the society but not an obligati onimpo sed by exter nal force. So corpo rati ons should stre ngthe n the p erforma nee of CSR con sta ntly.Effective acc

36、ounting disclosure mode is one of the important instruments to realize this aim.Disclosure in formati on on in come as well as the in formati on on p erforma nee of CSR inenvironment, human resources, product service, social welfare and so on should bep rese nted fully and clearly.2. 2 Content of di

37、sclosureIn order to con struct a mode of CSRA disclosure for Chin ese corpo rati ons, the content ofthis mode must be made clear firstly.2. 2. 1Releva nt foreig n practiceNowadays there is no uni fied sta ndard in the content of CSRA disclosure intern ati on ally.Though the developed countries are i

38、nvolved early in the research on CSR, the content ofdisclosure is still differe nt greatly betwee n coun tries because of their differe nt n ati onal con diti ons.For exa mple , in France , disclosure of empio yee ben efit ismore concerned and “ social bala neesheet is required to submit In America,

39、 disclose information on environment , especially the soilcontamination problem is emphasized. Britain pays more attention to the disclosure of humanresources. Germany gives greater emphasis on corporate contribution to environmentalp rotecti on and so on.The representative aspects is the study of S

40、ocial Investment Organization(SIO)inintern ati onal studies. Many researchers poin ted out that the text of CSR reporting should discloseinformation on the following ten projects. They are EnvironmentalPerformanee, LaborRights, Health and Safety Practices, Human Rights, Community Economic Developmen

41、t andSocial Imp acts , Corpo rate Governance, Corpo rate Payme nts to Governments , Stakeholder精选文库9精选文库10En gageme nt, Supp ly Cha in Man ageme nt, Corporate P la nning and P olicies.Mea nwhile , they alsofigured that the following problems should be considered while composing the content. Thesep r

42、oblems in clude Metrics and Materiality of In formati on , Timeli ness and Usefu In ess ofInformation , Incentives to Disclose , Supply ChainMonitoring.Costs to InformationProducers and Users, An alyz ing and Tran slat ing In formati on for End Users.Though there is no unified standard , internation

43、al studies and practices provide foundationfor the content of CSRA disclosure. Accord ingto releva ntintern ati onal studies, someillu min ati on can be figured out. First, the content of disclosure should seek to in crease thequality of CSR disclosed. Second, the content of disclosure should work t

44、o in crease the uses ofthe in formati on and the ben efits to users of the in formati on. Third , the content of disclosureshould create mecha ni sms for lear ning and con ti nu ously improving disclosure systems. Only inthis way, CSR could be strengthened really.2. 2. 2 Practice choice of ChinaIt n

45、 eed utilize the releva nt foreig n p ractices to make clear the content of Chin ese CSRAdisclosure , in the mea ntime the actual circumsta nces of China should be concern ed. Based onsummarizing the related researches in this area, we think that at least the content of CSRdisclosure for China enter

46、p rises should in clude such five parts.(1)The con tributi on made to in come.In come is the important precon diti on for theperformanee of other CSR.Only the level of earning exceeds social average level , corporationscould make certa in finan cial resources to p erform CSR. Therefore, the in forma

47、ti on on in come isnot only the content of traditional financial disclosure but also the prime content of CSRAdisclosure.(2)The contribution made to improvement of environment. The environment discussedhere in cludes two typ es. One is the ecological environment.Gen erally corpo rati ons op erate to

48、maximize their in terests , but their op erat ing activities often n eglect p ublicin terests anddamage the ecological environment. So it is necessary for corporations to be responsible formaking effective measures to con trol environmen tal p olluti on and maintain ecological bala nces.The other is

49、 the social economic environment. Corporate development relies on their socialeconomic environment. So corporates should complywith commercial morality strictly todisclose CSR.(3)The contribution made to human resources.Knowledge economy makes humanresources be the significant factor. Investment to

50、Humanresources can bring great econo micalben efit not only to corpo rati ons but also to huma n being which derived from the impro veme nt ofempioyees diathesis and their living conditions. Therefore , the contribution made to human精选文库11精选文库12resources is necessary to perform CSR.Corporations shou

51、ld disclose information on development, utilization and protection of human resources.(4) The con tributi on made to p roduct service. The quality of p roduct/service is the critical weapon which corporates take advantage of to be successful in the intense market competition.So corpo rates should di

52、sclose their con tributi on to p roduct/service to in crease brand aware ness and establish a good corpo rate image.(5)The contribution made to social welfare. Because the social resources possessed and consumed by corporates are limited , corporates have obligations to supply necessary donation and

53、 help to society. This is corpo rate obligati on as well as the imp orta nt mea n of establish good corpo rate image. Therefore , corpo rates should disclose their con tributi on to social welfare. For exa mple, deve loping p ublic transport , medical and health services, social in sura nee, municip

54、al buildings , Iandscape works and other public utilities , subsidizing cultural education, PE and charity;giving the equal employment opportunities , especially giving employment to social vulnerable groups such as the unempioyed , minorities , women , the handicapped;paying tax and other social ch

55、arges in time and so on.3. 2 Ways of disclosure3. 2. 1Releva nt foreig n p racticeIn the west, different countries and corporations disclose CSR in different ways. Even if the same corpo rate , it p erha ps would use differe nt ways when the content of disclosure is differe nt.Usually , there are th

56、ree ways used to disclose CSR.(1)The way of written narrative.As the simpiest way , it mostly makes use of written record to describe the po sitive and p assive in flue nces on society. For exa mple , in America , there are some corpo rates disclose CSR in Writte n Narrative that p rese nted in thei

57、r 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 wildly used way in environmen tal liability.(3)The way of mak ing independent rep

58、ort. This way could reflect the content of CSR welland could be qua ntized in mon ey.But this way also bring a series of p roblems , sometimes it maybe mismatch the “ cost-benefit principle.2. 3. 2 P ractice choice of ChinaIn light of foreign practice and Chinas conditions , Chinese corporations sho

59、uld use different ways accord ing to differe nt corpo rate scale in order to stre ngthe n CSR.(1)Small and p artial medium-sized en terprises(SME ) could use writte n n arrative to disclose their conten t. It is un realistic to require SME to disclose too much for surviv ing and deve loping精选文库13imp

60、 roveme nt.Along with the continu ous inno vati on of Internet and compu ter tech no logy,thefuture modeof CSRA disclosure should devel op towardseletr oni calizati onandn etwork in g.Atpresent, many corporations begin to disclose electronic CSRin formati onbyInternet and IT,by insertingare their pr