【正文】 the content of traditional financial disclosure but also the prime content of CSRA disclosure. (2)The contribution made to improvement of environment. The environment discussed here includes two types. One is the ecological environment. Generally corporations operate to maximize their interests， but their operating activities often neglect public interests and damage the ecological environment. So it is necessary for corporations to be responsible for making effective measures to control environmental pollution and maintain ecological balances. The other is the social economic environment. Corporate development relies on their social economic environment. So corporates should ply with mercial morality strictly to disclose CSR. (3)The contribution made to human resources. Knowledge economy makes human resources be the significant factor. Investment to Human resources can bring great economical benefit not only to corporations but also to human being which derived from the improvement of employee39。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)社會責(zé)任信息或使用各 種圖表更直觀反映企業(yè)社會責(zé)任，或利用影像和聲音等，從而使企業(yè)社會責(zé)任披露的界面更加美麗和人文。對于難以計(jì)數(shù)的信息，企業(yè)還需要進(jìn)行書面表述。 (2)成本支出。投資人力資源不僅會給企業(yè)帶來巨大的經(jīng)濟(jì)效益，也可以提高員工的素質(zhì)和改善他們的生活條件。第三 ,披露的內(nèi)容應(yīng)該創(chuàng)造學(xué)習(xí)機(jī)制，然后不斷完善披露機(jī)制。所以企業(yè)應(yīng)不斷加強(qiáng)履行企業(yè)社會責(zé)任的能力。換句話說，定性信息披露超過定量披露，非會計(jì)基礎(chǔ)信息居于主導(dǎo)地位。 關(guān)鍵詞 ：企業(yè)社會責(zé)任；會計(jì)信息披露；信息披露模式 當(dāng)前中國企業(yè)社會責(zé)任會計(jì)信息披露的現(xiàn)狀及存在的問題 隨著我國經(jīng)濟(jì)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(fèi)嚴(yán)重、環(huán)境惡化等日益突出。但他們的內(nèi)容不夠完整、方式不夠規(guī)范。 由于以 上討論的情況 ,，中國企業(yè)社會責(zé)任會計(jì)信息披露不能達(dá)到加強(qiáng)企業(yè)社會責(zé)任的目的。盡管發(fā)達(dá)國家參與早期研究中關(guān)于企業(yè)社會責(zé)任的基本內(nèi)容，國與國之間仍然差別較大因?yàn)樗麄兊牟煌膰?。?jīng)營收入的重要前提表現(xiàn)為其他企業(yè)社會責(zé)任。所以公司應(yīng)披露貢獻(xiàn)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。但是這樣也帶來了一系列的問題，有時(shí)它也許不匹配成本效益原則。 2. 4 未來的創(chuàng)新模式 企業(yè)社會責(zé)任會計(jì)信息披露模式建設(shè)是一個(gè)動態(tài)的過程，是一個(gè)持續(xù)改進(jìn)的過程。大型企業(yè)應(yīng)該進(jìn)行獨(dú)立的企業(yè)社會責(zé)任報(bào)告，詳細(xì)披露社會責(zé)任。 operation activities on society such as environmental statement, human resource inventory report and other specialized written report. (2)Mediumsized and partial large enterprises could add some items of CSR into traditional financial reporting. For example, facilities used to environmental control can be listed in the assets section and future expenditure on pollution treatment can be listed in liabilities section of Balance Sheet(B. S.).In Ine Statement， some items can be set up separately such as“ environmental control expense， environmental greening expense，” public welfare and donation expenditure and so on[8].Regarding to the unquantifiable information， corporations still need use the way of written narrative to disclose. (3)Large business, especially the listed pany, should make independent CSR Report. For example，“ CSR Balance Sheet can be used to reflect the quantity and position of assets and liabilities on CSR.“ CSR Ine Statement can be used to reflect accounts balance and profits on CSR。Accounting Disclosure。例如，在有插入搜索功能網(wǎng)絡(luò)企業(yè)社會責(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)社會責(zé)任信息即可獲取相關(guān)信息。因此，中小企業(yè)應(yīng)該使用一 些簡單的方法來揭示企業(yè)影響社會。即使同一公司，它也許會用不同的方式披露內(nèi)容。因此 ,有必要對企業(yè)負(fù)責(zé)制定有效措施 ,控制環(huán)境污染和維護(hù)生態(tài)平衡。這些問題包括將度量標(biāo)準(zhǔn)和實(shí)質(zhì)性的信息、及時(shí)性和有用地信息地披露給供應(yīng)鏈監(jiān)測、成本信息生產(chǎn)者和使用者，并分析和翻譯為最終用戶的信息。企業(yè)社會責(zé)任是制約公司，而是在市場經(jīng)濟(jì)條件下獲得自由。許多公司只是說出自己對社會的貢獻(xiàn)而不是不良社會影響。 1 中文 4458 字 出處： International Journal of Business and Management, 2020, 3(9): p157 分析會計(jì)信息披露模式 加強(qiáng)企業(yè)社會責(zé)任 1 摘要 ：企業(yè)社會責(zé)任 (CSR)已經(jīng)成為社會各界關(guān)注的焦點(diǎn)與壓力的社會問題，因?yàn)槲覀兌贾?,會計(jì)報(bào)告和分析已成為加強(qiáng)企業(yè)社會責(zé)任的重要手段。現(xiàn)在很少有企業(yè)能全面披露社會責(zé)任信息。 另一方面，履行企業(yè)社會責(zé)任可以促進(jìn)企業(yè)的價(jià)值。與此同時(shí)，他們認(rèn)為在創(chuàng)作目錄時(shí)也應(yīng)考慮以下問題。一是生態(tài)環(huán)境，一般公司經(jīng)營要求利益最大化，但他們的經(jīng)營活動中往往忽視了公共利益，破壞生態(tài)環(huán)境。 2. 3 披露的方式 2. 3. 1 國外的相關(guān)實(shí)踐 4 在西方 ,不同的國家和企業(yè)以不同的方式披露社會責(zé)任。一是他們承擔(dān)社會責(zé)任限制，另一個(gè)是他們的會計(jì)人員的專業(yè)素質(zhì)有限制，無法達(dá)到高披露要求。在網(wǎng)絡(luò)的幫助下，企業(yè)可以在提供企業(yè)社會責(zé)任信息上變得更容易和快速。 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。 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 An