【正文】 g 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。 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?！癈SR 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 modeConstruction of CSRA disclosure mode is a dynamic process and is a process of continuous improvement. Along with the continuous innovation of Internet and puter technology, the future mode of CSRA disclosure should develop towards eletronicalization and present，many corporations begin to disclose electronic CSR information by Internet. This technology provide new instrument of strengthening CSR. Firstly，the ways of disclosure have been informative. With the help of Internet and IT, corporations could provide CSR information more easily and quickly. For example，by inserting searching function into networking CSR Report，users just need input relevant words to search related CSR information. Secondly, disclosure should be in time. Corporates needn39。t disclose CSR at the end of the year in the networking mode of information disclosure. They could disclose welltimed CSR according to own conditions and users39。 requirements. Lastly，diversified ways of disclosure can be presented. For example，corporates could make use of puter module to achieve manmachine interactive CSR disclosure，or make use of all kinds of diagrams to reflect more intuitive CSR, or make use of image and sound to introduce their CSR achievement and so on，thus make the interface of CSR disclosure more beautiful and humanistic. 3 Conclusions Faced the large pressure from international market , dilemma of ecoenvironment , and the requirement about selfdirected innovation，a mode of CSRA disclosure for China enterprises must be constructed to strengthen CSR and promote corporations to survive and in the content of disclosure, corporations should fully disclose the information on traditional ine as well as the information on improvement of environment，human resources, product service , social welfare and so on. Secondly in the ways of disclosure，corporations should use different ways according to respective could use simple ways such as written narrative, adding CSR items into traditional statement and so on. Large business should make independent CSR Report to disclose CSR in detail. Lastly，a point should be noticed that the construction of CSRA disclosure mode is a dynamic process that needs to be improved continuously. As the development of modern science and technology, the mode of CSR disclosure should be continue to innovate. Only gradually promoting and improving the mode in practice, could CSR of China be strengthened really and could corporate value be promoted ultimately.