【正文】 on CSR。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。大型企業(yè)應(yīng)該進行獨立的企業(yè)社會責任報告，詳細披露社會責任。在網(wǎng)絡(luò)信息披露模式下到今年年底企業(yè)不必披露社會責任。 2. 4 未來的創(chuàng)新模式 企業(yè)社會責任會計信息披露模式建設(shè)是一個動態(tài)的過程，是一個持續(xù)改進的過程。 (2)中型和部分大型企業(yè)可以在傳統(tǒng)的財務(wù)報告添加一些社會責任信息的東西。但是這樣也帶來了一系列的問題，有時它也許不匹配成本效益原則。 (1)書面敘述。所以公司應(yīng)披露貢獻自己的產(chǎn)品和服務(wù)，增加品牌知名度，樹立了良好的企業(yè)形象。企業(yè)的發(fā)展靠他們的社會經(jīng)濟環(huán)境，所以企業(yè)應(yīng)遵守商業(yè)道德進行嚴格地披露社會責任信息。經(jīng)營收入的重要前提表現(xiàn)為其他企業(yè)社會責任。根據(jù)相關(guān)的國際研究，可以找出一些參考。盡管發(fā)達國家參與早期研究中關(guān)于企業(yè)社會責任的基本內(nèi)容，國與國之間仍然差別較大因為他們的不同的國情。自愿承擔企業(yè)社會責任可以獲得公眾的信任，最后就可以實現(xiàn)持續(xù)發(fā)展。 由于以 上討論的情況 ,，中國企業(yè)社會責任會計信息披露不能達到加強企業(yè)社會責任的目的。在某種程度上大多數(shù)企業(yè)只是對企業(yè)社會責任信息披露敷衍了事以應(yīng)對政策。但他們的內(nèi)容不夠完整、方式不夠規(guī)范。然后，提出外國可行的實踐、內(nèi)容、方法及未來的發(fā)展 CSRA 模式。 關(guān)鍵詞 ：企業(yè)社會責任；會計信息披露；信息披露模式 當前中國企業(yè)社會責任會計信息披露的現(xiàn)狀及存在的問題 隨著我國經(jīng)濟建設(shè)的飛速發(fā)展，社會問題例如收入分配不公、日益增大的就業(yè)壓力、資源浪費嚴重、環(huán)境惡化等日益突出。接下來會詳細說明這個情況。換句話說，定性信息披露超過定量披露，非會計基礎(chǔ)信息居于主導(dǎo)地位。從社會學的視角看，公司不僅僅是一種“經(jīng)濟人”，而是一個“社會人”。所以企業(yè)應(yīng)不斷加強履行企業(yè)社會責任的能力。許多研究人員指出企業(yè)社會責任報告應(yīng)該披露以下 10 個項目的信息。第三 ,披露的內(nèi)容應(yīng)該創(chuàng)造學習機制，然后不斷完善披露機制。 (2)對改善環(huán)境所做的貢獻。投資人力資源不僅會給企業(yè)帶來巨大的經(jīng)濟效益，也可以提高員工的素質(zhì)和改善他們的生活條件。因此，企業(yè)應(yīng)披露其對社會福利的貢獻。 (2)成本支出。要求中小企業(yè)披露太多的生存和發(fā)展的主要問題這是不切實際的。對于難以計數(shù)的信息，企業(yè)還需要進行書面表述。這種技術(shù)提供新的儀器加強企業(yè)社會責任。例如，企業(yè)可以利用電腦模塊來實現(xiàn)人機交互披露企業(yè)社會責任信息或使用各 種圖表更直觀反映企業(yè)社會責任，或利用影像和聲音等，從而使企業(yè)社會責任披露的界面更加美麗和人文。在實踐中只有逐步促進和提高模式，才可以加強企業(yè)社會責任，使中國的企業(yè)得到最終價值的提升。s value in process of reproduction and emphasize the contribution to environment， consumer and society， the“ negative externalities that issue from the process of operation could be solved and the social welfare maximization could be achieved. On the other hand， performance of CSR could promote the value of corporates. CSR is more than a kind of restriction for corporations， but is a necessary way of getting free in market economy. Indeed， bearing the social responsibility cost corporations a lot， but it is also a perfect way of showing corporate qualities and generating free advertising. By taking on social responsibility voluntarily，corporations could gain the public trust. At last continuous development can be achieved easily than before for Chinese enterprises. 2. 1. 2 Goal of CSR disclosure 8 Now CSR not only could create social value but also promote the value of corporates， so corporates carry responsibility and accountability to perform and disclose CSR actively. Along with the social problems getting obviously， corporations should e to realize that CSR should be the natural effect derived from business operation in the society but not an obligation imposed by external force. So corporations should strengthen the performance of CSR constantly. Effective accounting disclosure mode is one of the important instruments to realize this aim. Disclosure information on ine as well as the information on performance of CSR in environment， human resources， product service， social welfare and so on should be presented fully and clearly. 2. 2 Content of disclosure In order to construct a mode of CSRA disclosure for Chinese corporations, the content of this mode must be made clear firstly. 2. 2. 1 Relevant foreign practice Nowadays there is no unified standard in the content of CSRA disclosure internationally. Though the developed countries are involved early in the research on CSR， the content of disclosure is still different greatly between countries because of their different national conditions. For example， in France， disclosure of employee benefit ismore concerned and“ social balance sheet is required to submit In America, disclose information on environment， especially the soil contamination problem is emphasized. Britain pays more attention to the disclosure of human resources. Germany gives greater emphasis on corporate contribution to environmental protection and so on. The representative aspects is the study of Social Investment Organization(SIO)in international studies. Many researchers pointed out that the text of CSR reporting should disclose information on the following ten projects. They are Environmental Performance， Labor Rights， Health and Safety Practices， Human Rights， Community Economic Development and Social Impacts， Corporate Governance ， Corporate Payments to Governments， Stakeholder Engagement， Supply Chain Management， Corporate Planning and ， they also figured that the following problems should be considered while posing the content. These problems include Metrics and Materiality of Inf