【正文】 s conditions， Chinese corporations should use different ways according to different corporate scale in order to strengthen CSR. (1)Small and partial mediumsized enterprises(SME ) could use written narrative to disclose their content. It is unrealistic to require SME to disclose too much for surviving and developing are their principal problems. There are two reasons for SME to use this way to illustrate their CSR disclosure. One is that they bear limited CSR， and the other is the professional qualities of their accounting personnel have difficulty to meet high disclosure requirement. Therefore， SME should use some simple ways to disclose corporate influences on society. Some informal styles or words can be used to illustrate the influence of enterprises39。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。中小企業(yè)可以使用簡(jiǎn)單的方法如書(shū)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。其次，披露時(shí)間更充分。此外，公司可以附加聲明，如社會(huì)影響力報(bào)告、附加值聲明、比率分析聲明等，能根據(jù)自己的特點(diǎn)設(shè)計(jì)出框架來(lái)聲明。一些非正式的風(fēng)格或單詞可以用來(lái)說(shuō)明了影響企業(yè)的經(jīng)營(yíng)活動(dòng)等社會(huì)環(huán)境的陳述，人力資源庫(kù)存報(bào)告及其他特殊的書(shū)面報(bào)告。這種方法能反映內(nèi) 容的企業(yè)社會(huì)責(zé)任，可以量化貨幣。通常，有三種方式用于披露社會(huì)責(zé)任。產(chǎn)品和服務(wù)的質(zhì)量是企業(yè)在激烈的市場(chǎng)競(jìng)爭(zhēng)中要想獲得成功最有力的武器。另一個(gè)是社會(huì)經(jīng)濟(jì)環(huán)境。 (1)經(jīng)營(yíng)收入所作出的貢獻(xiàn)。 盡管目前還沒(méi)有統(tǒng)一的標(biāo)準(zhǔn)，國(guó)際研究和實(shí)踐已經(jīng)為企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的內(nèi)容提供依據(jù)。 2. 2. 1 國(guó)外的相關(guān)實(shí)踐 如今有關(guān)國(guó)家企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的內(nèi)容無(wú)統(tǒng)一的國(guó)際標(biāo)準(zhǔn) 。事實(shí)上，軸承公司社會(huì)責(zé)任成本很多，但是這也是展示企業(yè)素質(zhì)和做免費(fèi)廣告宣傳的完美方式。 Zhang Zhi Hong, Shan dong Economic University， Jinan， . 2 司組織專(zhuān)門(mén)編譯《企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露報(bào)告》除了一些跨國(guó)公司。此外，由于缺乏統(tǒng)一的標(biāo)準(zhǔn) ，企業(yè)社會(huì)責(zé)任的內(nèi)容差別很大。在實(shí)踐中，一些公司試圖披露社會(huì)責(zé)任信息。首先分析目前企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露方面工作的現(xiàn)狀和存在的問(wèn)題的 (CSRA)。特別是近年來(lái)，一些跨國(guó)公司要求中國(guó)企業(yè)在供應(yīng)鏈環(huán)節(jié)中實(shí)施社會(huì)責(zé)任 8000(SA8000)來(lái)加強(qiáng)中國(guó)企業(yè)的社會(huì)責(zé)任。 首先，企業(yè)披露的內(nèi)容很不全面而且在不同企業(yè)之間差距較大。 最后，企業(yè)缺乏進(jìn)行社會(huì)責(zé)任會(huì)計(jì)信息披露的意識(shí)。如果公司可以超越將微觀利益最大化的傳統(tǒng)目標(biāo)，關(guān)心人在繁衍過(guò)程重點(diǎn)價(jià)值和強(qiáng)調(diào)對(duì)環(huán)境、 消費(fèi)者和社會(huì)的貢獻(xiàn)，“負(fù)面外部性”這個(gè)在過(guò)程中產(chǎn)生的問(wèn)題可以被解決，而且能實(shí)現(xiàn)社會(huì)福利最大化。有效的會(huì)計(jì)信息披露模式是一種重要的手段來(lái)實(shí)現(xiàn)這個(gè)目標(biāo)。他們是環(huán)境性能、勞動(dòng)權(quán)益、健康和安全操作、人權(quán)、社會(huì)經(jīng)濟(jì)發(fā)展和社會(huì)影響、公司治理、公司支付給政府、于利益相 3 關(guān)者參與、供 應(yīng)鏈管理、企業(yè)規(guī)劃和政策。只有這樣，才能加強(qiáng)企業(yè)社 會(huì)責(zé)任。這里討論的環(huán)境包括兩種類(lèi) 型。因此 ,所作出的貢獻(xiàn)人力資源是必要的，以履行社會(huì)責(zé)任。例如，發(fā)展公共交通、醫(yī)療衛(wèi)生服務(wù)、社會(huì)保險(xiǎn)、市政建設(shè)、景觀作品和其它慈善；提供平等的就業(yè)機(jī)會(huì)，特別是給就業(yè)弱勢(shì)群體如失業(yè)、少數(shù)民族、婦女、殘疾人 ,納稅和其他社會(huì)收費(fèi)的時(shí)間等。這種方法是使用列示成本支出項(xiàng)目反映成本支出的企業(yè)社會(huì)責(zé)任。這主要有兩個(gè)原因，中小企業(yè)利用這種方式來(lái)說(shuō)明他們的企業(yè)社會(huì)責(zé)任信息披露。 (3)大型企業(yè)，特別是上市公司，應(yīng)該進(jìn)行獨(dú)立的企業(yè)社會(huì)責(zé)任報(bào)告。 首先，信息披露的方式已經(jīng)信息化。 結(jié)論 面臨龐大的國(guó)際市場(chǎng)的壓力，左右為難的生態(tài)環(huán)境和對(duì)對(duì)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(guó)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。 6 Analysis of Accounting Disclosure Mode for Strengthening Corporate Social Responsibility Wang Ai Guo。s diathesis and their living conditions. Therefore， the contribution made to human resources is necessary to perform CSR. Corporations should disclose information on development， utilization and protection of human resources. (4) The contribution made to product service. The quality of product/service is the critical weapon which corporates take advantage of to be successful in the intense market petition. So corporates should disclose their contribution to product/service to increase brand awareness and establish a good corporate 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 help to society. This is corporate obligation as well as the important mean of establish good corporate image. Therefore， corporates should disclose their contribution to social welfare. For example，developing public transport， medical and health services， social insurance， municipal buildings，landscape works and other public utilities， subsidizing cultural education， PE and charity。t disclose CSR at the end of the year in the working mode of information disclosure. They could disclose welltimed CSR according to own conditions and users3