【正文】 9。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 Construction of a Mode of CSRA Disclosure for Chinese Corporations 2. 1 Goal of disclosure 2. 1. 1 Goal of CSR Why do corporations put CSR on their shoulders energetically now that high cost should be paid to bear the social responsibility? On the one hand， performance of CSR could create social value. From the perspective of the sociology， corporate is more than an“ Economic Man， but is a“ Social Man” .If corporates could exceed the traditional goals of maximizing microcosmic interests， care about people39。作為現(xiàn)代科學(xué)技術(shù)的發(fā)展模式，企業(yè)社會責(zé)任信息披露應(yīng)不斷創(chuàng)新。最后，呈現(xiàn)多種披露信息的方式。目前，許 多企業(yè)開始披露社會責(zé)任信息通過網(wǎng)絡(luò)電子。在損益表中，也有一些東西可以單獨(dú)設(shè)立，如環(huán)境控制消費(fèi)、環(huán)境綠化費(fèi)用，公共福利和捐贈支出等。 (1)小部分中小企業(yè)可以用書面敘述披露他們的內(nèi)容。例如，在美國，有一些公司在年度報告中為披露社會責(zé)任提出書面的敘述。因為企業(yè)擁有和消費(fèi)社會資源，企業(yè)有責(zé)任提供必要的捐款，幫助社會。知識經(jīng)濟(jì)時代使人力資源成為重要的因素。因此，經(jīng)營收入的信息不僅是傳統(tǒng)財務(wù)信息披露報告的的內(nèi)容，更是企業(yè)社會責(zé)任會計的主要內(nèi)容。第二，披露的內(nèi)容應(yīng)該努力增加信息的有用性。 在這方面具有代表性的就是有關(guān)社會投資組織國際研究。隨著社 會問題變得越來越明顯，企業(yè)應(yīng)該意識到企業(yè)社會責(zé)任這種自然效應(yīng)將來自經(jīng)營的社會義務(wù)，而不是由外部力量。 構(gòu)建企業(yè)社會責(zé)任會計信息披露模式 2. 1 信息披露的目標(biāo) 2. 1. 1 企業(yè)社會責(zé)任的目標(biāo) 為什么公司愿意花很高的成本去承擔(dān)社會責(zé)任 ? 一方面，履行企業(yè)社會責(zé)任能創(chuàng)造社會價值。目前，大多數(shù)公司仍然使用書面敘述而不是可量化的會計方法對企業(yè)進(jìn)行社會責(zé)任信息披露。 我們可以看到，目前我國的社會責(zé)任會計信息披露模式研究還處在初級階段，企業(yè)的社會責(zé)任會計信息披露還存在許多問題。這個模式試圖加強(qiáng)企業(yè)社會責(zé)任，促進(jìn)中國企業(yè)的最終價值。最后，構(gòu)建適合中國企業(yè)社會責(zé)任信 息披露的模式。這使得無法通過企業(yè)社會責(zé)任會計信息披露來達(dá)到加強(qiáng)企業(yè)社會責(zé)任的目的。 其次，企業(yè)社會責(zé)任會計信息披露方式單一。為了實(shí)現(xiàn)這一目的，促進(jìn)企業(yè)的價值，中國必須構(gòu)建企業(yè)社會責(zé)任會計信息披露模式。 2. 1. 2 企業(yè)社會責(zé)任信息披露的目標(biāo) 現(xiàn)在企業(yè)社會責(zé)任不僅能夠創(chuàng)造社會價值也促進(jìn)了企業(yè)的價值，所以企業(yè)積極承擔(dān)社會責(zé)任和進(jìn)行信息披露。例如，法國更關(guān)注有關(guān)員工福利的披露以及必須提交“社會資產(chǎn)負(fù)債表”；美國 ,信息披露注重環(huán)境方面的內(nèi)容，特別強(qiáng)調(diào)土壤污染狀況；英國更加注重人力資源的披露；德國給更強(qiáng)調(diào)企業(yè)對環(huán)境保護(hù)等。首先，信息披露的內(nèi)容應(yīng)該努力提高企業(yè)社會責(zé)任信息披露的質(zhì)量。只有收入水平超過社會平均水平，企業(yè)才能使某些金融資源履行社會責(zé)任。 (3)對人力資源所作出的貢獻(xiàn)。 (5)對社會福利所作出的貢獻(xiàn)。作為最簡單的方法，書面敘述主要利用書面記錄來描述社會積極和消極的影響。 2. 3. 2 中國的實(shí)踐的選擇 根據(jù)國外實(shí)踐和我國國情，中國企業(yè)應(yīng)該用不同的方法，根據(jù)不同的公司規(guī)模加強(qiáng)企業(yè)社會責(zé)任。例如 ,使用的環(huán)保設(shè)施可以列示在資產(chǎn)部分，在污染治理上的未來支出可以列示負(fù)債部分。隨著網(wǎng)絡(luò)的不斷創(chuàng)新網(wǎng)絡(luò)和計算機(jī)技術(shù)，未來企業(yè)社會責(zé)任會計信息披露的模式應(yīng)該朝電子化的方向不斷發(fā)展。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。最后指出，應(yīng)該注意到企業(yè)社會責(zé)任會計信息披露模式的建設(shè)是一個動態(tài)的過程，需要不斷提高的過程。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。 11 “ CSR cash flow statement can be used to dynamically reflect the changes of cash and cash equivalents on CSR. Besides， corporates could make supplementary statement, such as Social Influence Report，“ Added Value Statement”，“ Ratio Analysis Statement， and could design the architecture of statement according to their own characteristics. 2. 4 Innovation of future mode Construction of CSRA disclosure mode is a dynamic process and is a process of continuous improvement. Along with the continuous innovation of Inter and puter technology, the future mode of CSRA disclosure should develop towards eletronicalization and present，many corporations begin to disclose electronic CSR information by Inter. This technology provide new instrument of strengthening CSR. Firstly， the ways of disclosure have been informative. With the help of Inter and IT, corporations could provide CSR information more easily and quickly. For example， by inserting searching function into working CSR Report， users just need input relevant words to search related CSR information. Secondly, disclosure should be in time. Corporates needn39。giving the equal employment opportunities， especially giving employment to social vulnerable groups such as the unemployed， minorities， women， the handica