【正文】 有力的武器。 (5)對(duì)社會(huì)福利所作出的貢獻(xiàn)。因此，企業(yè)應(yīng)披露其對(duì)社會(huì)福利的貢獻(xiàn)。 2. 3 披露的方式 2. 3. 1 國(guó)外的相關(guān)實(shí)踐 4 在西方 ,不同的國(guó)家和企業(yè)以不同的方式披露社會(huì)責(zé)任。通常，有三種方式用于披露社會(huì)責(zé)任。作為最簡(jiǎn)單的方法，書面敘述主要利用書面記錄來描述社會(huì)積極和消極的影響。 (2)成本支出。它通常會(huì)增加開支項(xiàng)目能獲得成本數(shù)據(jù)報(bào)告的，它是最廣泛應(yīng)用的方式在環(huán)境責(zé)任。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。 2. 3. 2 中國(guó)的實(shí)踐的選擇 根據(jù)國(guó)外實(shí)踐和我國(guó)國(guó)情，中國(guó)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(huì)責(zé)任。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(shí)際的。一是他們承擔(dān)社會(huì)責(zé)任限制，另一個(gè)是他們的會(huì)計(jì)人員的專業(yè)素質(zhì)有限制，無法達(dá)到高披露要求。一些非正式的風(fēng)格或單詞可以用來說明了影響企業(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)告及其他特殊的書面報(bào)告。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。對(duì)于難以計(jì)數(shù)的信息，企業(yè)還需要進(jìn)行書面表述。例如，企業(yè)社會(huì)責(zé) 任的資產(chǎn)負(fù)債表可以用來反映數(shù)量和構(gòu)成企業(yè)的資產(chǎn)和負(fù)債。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)出框架來聲明。隨著網(wǎng)絡(luò)的不斷創(chuàng)新網(wǎng)絡(luò)和計(jì)算機(jī)技術(shù)，未來企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的模式應(yīng)該朝電子化的方向不斷發(fā)展。這種技術(shù)提供新的儀器加強(qiáng)企業(yè)社會(huì)責(zé)任。在網(wǎng)絡(luò)的幫助下，企業(yè)可以在提供企業(yè)社會(huì)責(zé)任信息上變得更容易和快速。其次，披露時(shí)間更充分。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。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(huì)責(zé)任信息或使用各 種圖表更直觀反映企業(yè)社會(huì)責(zé)任，或利用影像和聲音等，從而使企業(yè)社會(huì)責(zé)任披露的界面更加美麗和人文。首先在披露的內(nèi)容上，企業(yè)應(yīng)充分披露這些傳統(tǒng)經(jīng)營(yíng)收入以及對(duì)提高環(huán)境、人力資源、產(chǎn)品服務(wù)、社會(huì)福利披露等。中小企業(yè)可以使用簡(jiǎn)單的方法如書面敘述，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。最后指出，應(yīng)該注意到企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露模式的建設(shè)是一個(gè)動(dòng)態(tài)的過程，需要不斷提高的過程。在實(shí)踐中只有逐步促進(jìn)和提高模式，才可以加強(qiáng)企業(yè)社會(huì)責(zé)任，使中國(guó)的企業(yè)得到最終價(jià)值的提升。 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。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。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。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 t