【正文】 ，許 多企業(yè)開始披露社會(huì)責(zé)任信息通過網(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， 5 用戶只需要輸入相關(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。 結(jié)論 面臨龐大的國際市場的壓力，左右為難的生態(tài)環(huán)境和對對自主創(chuàng)新的高要求，完善企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露讓中國企業(yè)必須建立加強(qiáng)企業(yè)社會(huì)責(zé)任和促進(jìn)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)營收入以及對提高環(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)可以使用簡單的方法如書面敘述，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)的過程，需要不斷提高的過程。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，使中國的企業(yè)得到最終價(jià)值的提升。 6 Analysis of Accounting Disclosure Mode for Strengthening Corporate Social Responsibility Wang Ai Guo。， Zhang Zhi Hong School of Accounting， Shan dong Economic University， Jinan， ， 250014 Abstract:Corporate Social Responsibility (CSR) has bee the social focus with the pressure of social problems. As we all know, accounting report and analysis have bee 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 ine 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 paratively 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 purpose of strengthening CSR couldn39。t 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 detail. 7 At first， the content of disclosure in China39。s corporation is and is different greatly in various enterprises， evenly in the same industry. Nowadays， there are few corporations that disclose CSR information prehensively. 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 difference in the content of CSR disclosure. Then CSR disclosure bees 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 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 nonaccounting ways are in the leading position . Finally， corporations lack the consciousness 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 pile “ CSR Report separately expect some multinational corporations in the last several years Due to the situation such as discussed above， Chinese CSRA disclosure couldn39。t 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. 2 Constructio